La Cime: 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 Cime
Largest movements
- Cash +€507,003
up €507,003 (+32.0%), from €1.6m to €2.1m
mainly Accrued charges and deferred income (+€550,325) and Debts after one year (+€316,088)
- Tangible fixed assets -€116,256
down €116,256 (-3.9%), from €3.0m to €2.9m
of which Leasing and similar rights: -€1.2m
- Accrued charges and deferred income +€550,325
up €550,325 (+67.4%), from €816,438 to €1.4m
- Debts within one year -€367,254
down €367,254 (-68.2%), from €538,553 to €171,300
of which Trade debts: -€370,748
- Debts after one year +€316,088
up €316,088 (+47.4%), from €666,393 to €982,481
- Profit (loss) carried forward -€99,664
down €99,664 (-5.2%), from €1.9m to €1.8m
- Staff costs +€708,391
up €708,391 (+6.8%), from €10.4m to €11.1m
- Gross operating margin +€630,568
up €630,568 (+5.9%), from €10.7m to €11.3m
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 | €5,036,152 | €5,462,902 | +€426,750 | +8.5% |
| Fixed assets | 21/28 | €2,999,444 | €2,883,187 | -€116,256 | -3.9% |
| Tangible fixed assets | 22/27 | €2,999,444 | €2,883,187 | -€116,256 | -3.9% |
| Land and buildings | 22 | €452,079 | €1,578,948 | +€1.1m | +249% |
| Furniture and vehicles | 24 | €284,129 | €258,417 | -€25,712 | -9.0% |
| Leasing and similar rights | 25 | €2,235,689 | €1,019,905 | -€1.2m | -54.4% |
| Other tangible fixed assets | 26 | €27,547 | €25,917 | -€1,629 | -5.9% |
| Current assets | 29/58 | €2,036,708 | €2,579,715 | +€543,007 | +26.7% |
| Amounts receivable within one year | 40/41 | €145,299 | €195,584 | +€50,285 | +34.6% |
| Trade receivables | 40 | €136,155 | €190,339 | +€54,185 | +39.8% |
| Other amounts receivable | 41 | €9,144 | €5,244 | -€3,900 | -42.6% |
| Cash at bank and in hand | 54/58 | €1,586,329 | €2,093,332 | +€507,003 | +32.0% |
| Deferred charges and accrued income | 490/1 | €305,080 | €290,799 | -€14,281 | -4.7% |
| Total equity and liabilities | 10/49 | €5,036,152 | €5,462,902 | +€426,750 | +8.5% |
| Equity | 10/15 | €3,014,767 | €2,942,359 | -€72,408 | -2.4% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Capital | 10 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €470,025 | €470,025 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,918,588 | €1,818,924 | -€99,664 | -5.2% |
| Investment grants | 15 | €520,154 | €547,410 | +€27,255 | +5.2% |
| Amounts payable | 17/49 | €2,021,385 | €2,520,544 | +€499,159 | +24.7% |
| Amounts payable after more than one year | 17 | €666,393 | €982,481 | +€316,088 | +47.4% |
| Financial debts | 170/4 | €666,393 | €982,481 | +€316,088 | +47.4% |
| Amounts payable within one year | 42/48 | €538,553 | €171,300 | -€367,254 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €46,891 | €48,143 | +€1,251 | +2.7% |
| Trade debts | 44 | €476,307 | €105,560 | -€370,748 | -77.8% |
| Suppliers | 440/4 | €476,307 | €105,560 | -€370,748 | -77.8% |
| Taxes, remuneration and social security | 45 | €9,986 | €11,954 | +€1,968 | +19.7% |
| Remuneration and social security | 454/9 | €9,986 | €11,954 | +€1,968 | +19.7% |
| Accrued charges and deferred income | 492/3 | €816,438 | €1,366,763 | +€550,325 | +67.4% |
| Turnover | 70 | €137,368 | €93,835 | -€43,533 | -31.7% |
| Membership fees, donations, legacies and grants | 73 | €11,304,084 | €11,917,905 | +€613,821 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €795,009 | €723,553 | -€71,456 | -9.0% |
| Remuneration, social security and pensions | 62 | €10,417,827 | €11,126,218 | +€708,391 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283,884 | €308,727 | +€24,843 | +8.8% |
| Other operating charges | 640/8 | €1,839 | €36,237 | +€34,398 | +1,870% |
| Gross operating margin | 9900 | €10,685,950 | €11,316,517 | +€630,568 | +5.9% |
| Operating profit (loss) | 9901 | -€17,600 | -€154,664 | -€137,064 | -779% |
| Financial income | 75/76B | €52,769 | €65,495 | +€12,726 | +24.1% |
| Recurring financial income | 75 | €52,769 | €65,495 | +€12,726 | +24.1% |
| Financial charges | 65/66B | €6,953 | €10,494 | +€3,541 | +50.9% |
| Recurring financial charges | 65 | €6,953 | €10,494 | +€3,541 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €28,216 | -€99,664 | -€127,879 | |
| Profit (loss) for the period | 9904 | €28,216 | -€99,664 | -€127,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,216 | -€99,664 | -€127,879 |
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 22 October 2026 via checked.be.