LA CIBOULETTE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LA CIBOULETTE
Largest movements
- Tangible fixed assets -€15,026
down €15,026 (-35.1%), from €42,812 to €27,786
of which Furniture and vehicles: -€7,767
- Receivables within one year +€11,504
up €11,504 (+31.2%), from €36,865 to €48,369
of which Other amounts receivable: +€9,223
- Cash +€4,250
up €4,250 (+43.4%), from €9,783 to €14,033
mainly Depreciation (+€15,751) and Other debts (+€9,183)
- Stocks and contracts +€3,110
up €3,110 (+62.4%), from €4,980 to €8,090
- Deferred charges and accrued income +€1,555
up €1,555 (+292%), from €532 to €2,087
- Other debts +€9,183
up €9,183 (+3,930%), from €234 to €9,416
- Current portion of long-term debt -€5,282
down €5,282 (-83.2%), from €6,347 to €1,065
- Reserves +€2,897
up €2,897 (+5.3%), from €54,152 to €57,049
- Tax, wage and social debts -€1,332
down €1,332 (-15.3%), from €8,705 to €7,373
of which Taxes: -€2,579
- Gross operating margin -€28,407
down €28,407 (-42.2%), from €67,366 to €38,959
- Staff costs -€5,154
down €5,154 (-25.8%), from €19,981 to €14,827
- Financial income +€2,058
up €2,058 (+109,461%), from €2 to €2,060
- Other operating charges +€1,066
up €1,066 (+46.1%), from €2,314 to €3,380
- Financial charges +€762
up €762 (+23.8%), from €3,198 to €3,960
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,711 | €107,104 | +€5,393 | +5.3% |
| Fixed assets | 21/28 | €49,552 | €34,525 | -€15,026 | -30.3% |
| Tangible fixed assets | 22/27 | €42,812 | €27,786 | -€15,026 | -35.1% |
| Plant, machinery and equipment | 23 | €15,055 | €10,080 | -€4,975 | -33.0% |
| Furniture and vehicles | 24 | €19,515 | €11,748 | -€7,767 | -39.8% |
| Other tangible fixed assets | 26 | €8,242 | €5,958 | -€2,284 | -27.7% |
| Financial fixed assets | 28 | €6,739 | €6,739 | = | 0.0% |
| Current assets | 29/58 | €52,160 | €72,579 | +€20,419 | +39.1% |
| Stocks and contracts in progress | 3 | €4,980 | €8,090 | +€3,110 | +62.4% |
| Stocks | 30/36 | €4,980 | €8,090 | +€3,110 | +62.4% |
| Amounts receivable within one year | 40/41 | €36,865 | €48,369 | +€11,504 | +31.2% |
| Trade receivables | 40 | €17,979 | €20,261 | +€2,282 | +12.7% |
| Other amounts receivable | 41 | €18,886 | €28,108 | +€9,223 | +48.8% |
| Cash at bank and in hand | 54/58 | €9,783 | €14,033 | +€4,250 | +43.4% |
| Deferred charges and accrued income | 490/1 | €532 | €2,087 | +€1,555 | +292% |
| Total equity and liabilities | 10/49 | €101,711 | €107,104 | +€5,393 | +5.3% |
| Equity | 10/15 | €72,752 | €75,649 | +€2,897 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,152 | €57,049 | +€2,897 | +5.3% |
| Distributable reserves | 133 | €54,152 | €57,049 | +€2,897 | +5.3% |
| Amounts payable | 17/49 | €28,960 | €31,456 | +€2,496 | +8.6% |
| Amounts payable after more than one year | 17 | €1,065 | - | -€1,065 | |
| Financial debts | 170/4 | €1,065 | - | -€1,065 | |
| Amounts payable within one year | 42/48 | €27,895 | €31,456 | +€3,561 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €6,347 | €1,065 | -€5,282 | -83.2% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €11,609 | €12,601 | +€993 | +8.6% |
| Suppliers | 440/4 | €11,609 | €12,601 | +€993 | +8.6% |
| Taxes, remuneration and social security | 45 | €8,705 | €7,373 | -€1,332 | -15.3% |
| Taxes | 450/3 | €8,119 | €5,540 | -€2,579 | -31.8% |
| Remuneration and social security | 454/9 | €586 | €1,833 | +€1,247 | +213% |
| Other amounts payable | 47/48 | €234 | €9,416 | +€9,183 | +3,930% |
| Remuneration, social security and pensions | 62 | €19,981 | €14,827 | -€5,154 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,245 | €15,751 | -€494 | -3.0% |
| Other operating charges | 640/8 | €2,314 | €3,380 | +€1,066 | +46.1% |
| Gross operating margin | 9900 | €67,366 | €38,959 | -€28,407 | -42.2% |
| Operating profit (loss) | 9901 | €28,826 | €5,001 | -€23,825 | -82.7% |
| Financial income | 75/76B | €2 | €2,060 | +€2,058 | +109,461% |
| Recurring financial income | 75 | €2 | €2,060 | +€2,058 | +109,461% |
| Financial charges | 65/66B | €3,198 | €3,960 | +€762 | +23.8% |
| Recurring financial charges | 65 | €3,198 | €3,960 | +€762 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €25,630 | €3,100 | -€22,529 | -87.9% |
| Income taxes | 67/77 | €226 | €203 | -€23 | -10.2% |
| Profit (loss) for the period | 9904 | €25,403 | €2,897 | -€22,506 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,403 | €2,897 | -€22,506 | -88.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.