ATELIERS CECI: 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.
ATELIERS CECI
Largest movements
- Current investments +€74,029
up €74,029 (+1,225%), from €6,045 to €80,074
- Receivables within one year +€22,208
up €22,208 (+36.9%), from €60,209 to €82,417
of which Trade receivables: +€18,428
- Tangible fixed assets -€19,753
down €19,753 (-23.0%), from €85,872 to €66,119
of which Furniture and vehicles: -€16,513
- Stocks and contracts -€9,187
down €9,187 (-65.7%), from €13,981 to €4,794
- Cash -€2,771
down €2,771 (-9.4%), from €29,584 to €26,813
mainly Current investments (-€74,029) and Other debts (-€48,142)
- Other debts -€48,142
down €48,142 (-58.7%), from €81,975 to €33,833
- Profit (loss) carried forward +€42,872
up €42,872, from -€15,837 to €27,035
- Reserves +€40,000
up €40,000 (+55.0%), from €72,696 to €112,696
of which Distributable reserves: +€40,000
- Trade debts +€16,643
up €16,643 (+119%), from €13,940 to €30,583
- Tax, wage and social debts +€13,381
up €13,381 (+40.9%), from €32,733 to €46,114
of which Taxes: +€20,343
- Turnover +€108,099
up €108,099 (+24.2%), from €446,334 to €554,433
- Gross operating margin +€76,067
up €76,067 (+31.3%), from €243,324 to €319,391
- Taxes +€18,504
up €18,504 (+1,171%), from €1,580 to €20,084
- Purchases and services +€11,770
up €11,770 (+5.3%), from €223,272 to €235,042
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 | €200,232 | €264,966 | +€64,734 | +32.3% |
| Fixed assets | 21/28 | €85,872 | €66,119 | -€19,753 | -23.0% |
| Tangible fixed assets | 22/27 | €85,872 | €66,119 | -€19,753 | -23.0% |
| Plant, machinery and equipment | 23 | €21,548 | €18,308 | -€3,240 | -15.0% |
| Furniture and vehicles | 24 | €64,324 | €47,811 | -€16,513 | -25.7% |
| Current assets | 29/58 | €114,360 | €198,847 | +€84,487 | +73.9% |
| Stocks and contracts in progress | 3 | €13,981 | €4,794 | -€9,187 | -65.7% |
| Stocks | 30/36 | €13,981 | €4,794 | -€9,187 | -65.7% |
| Amounts receivable within one year | 40/41 | €60,209 | €82,417 | +€22,208 | +36.9% |
| Trade receivables | 40 | €55,896 | €74,324 | +€18,428 | +33.0% |
| Other amounts receivable | 41 | €4,313 | €8,093 | +€3,780 | +87.6% |
| Current investments | 50/53 | €6,045 | €80,074 | +€74,029 | +1,225% |
| Cash at bank and in hand | 54/58 | €29,584 | €26,813 | -€2,771 | -9.4% |
| Deferred charges and accrued income | 490/1 | €4,541 | €4,749 | +€208 | +4.6% |
| Total equity and liabilities | 10/49 | €200,232 | €264,966 | +€64,734 | +32.3% |
| Equity | 10/15 | €71,559 | €154,431 | +€82,872 | +116% |
| Contributions | 10/11 | €14,700 | €14,700 | = | 0.0% |
| Reserves | 13 | €72,696 | €112,696 | +€40,000 | +55.0% |
| Tax-exempt reserves | 132 | €17,720 | €17,720 | = | 0.0% |
| Distributable reserves | 133 | €54,976 | €94,976 | +€40,000 | +72.8% |
| Profit (loss) carried forward | 14 | -€15,837 | €27,035 | +€42,872 | |
| Amounts payable | 17/49 | €128,673 | €110,535 | -€18,138 | -14.1% |
| Amounts payable within one year | 42/48 | €128,648 | €110,530 | -€18,118 | -14.1% |
| Trade debts | 44 | €13,940 | €30,583 | +€16,643 | +119% |
| Suppliers | 440/4 | €13,940 | €30,583 | +€16,643 | +119% |
| Taxes, remuneration and social security | 45 | €32,733 | €46,114 | +€13,381 | +40.9% |
| Taxes | 450/3 | €3,952 | €24,295 | +€20,343 | +515% |
| Remuneration and social security | 454/9 | €28,781 | €21,819 | -€6,962 | -24.2% |
| Other amounts payable | 47/48 | €81,975 | €33,833 | -€48,142 | -58.7% |
| Accrued charges and deferred income | 492/3 | €25 | €5 | -€20 | -80.0% |
| Turnover | 70 | €446,334 | €554,433 | +€108,099 | +24.2% |
| Non-recurring operating income | 76A | €20,262 | - | -€20,262 | |
| Goods, raw materials, services and sundry goods | 60/61 | €223,272 | €235,042 | +€11,770 | +5.3% |
| Remuneration, social security and pensions | 62 | €193,539 | €191,483 | -€2,056 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,964 | €21,876 | +€2,912 | +15.4% |
| Other operating charges | 640/8 | €3,600 | €2,935 | -€665 | -18.5% |
| Non-recurring operating charges | 66A | €10,862 | €284 | -€10,578 | -97.4% |
| Gross operating margin | 9900 | €243,324 | €319,391 | +€76,067 | +31.3% |
| Operating profit (loss) | 9901 | €16,359 | €102,813 | +€86,454 | +528% |
| Financial income | 75/76B | €350 | €816 | +€466 | +133% |
| Recurring financial income | 75 | €350 | €816 | +€466 | +133% |
| Financial charges | 65/66B | €687 | €673 | -€14 | -2.0% |
| Recurring financial charges | 65 | €687 | €673 | -€14 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €16,022 | €102,956 | +€86,934 | +543% |
| Income taxes | 67/77 | €1,580 | €20,084 | +€18,504 | +1,171% |
| Profit (loss) for the period | 9904 | €14,442 | €82,872 | +€68,430 | +474% |
| Profit (loss) for the period to be appropriated | 9905 | €14,442 | €82,872 | +€68,430 | +474% |
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.