B30 CERAM: 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.
B30 CERAM
Largest movements
- Cash +€6,770
up €6,770 (+24.6%), from €27,468 to €34,238
mainly Net result for the year (+€36,906) and Tax, wage and social debts (+€8,740)
- Intangible fixed assets +€4,370
new in 2025: €4,370
- Tangible fixed assets -€985
down €985 (-21.4%), from €4,605 to €3,620
- Deferred charges and accrued income +€969
up €969 (+1,372%), from €71 to €1,040
- Profit (loss) carried forward +€36,906
up €36,906, from -€8,031 to €28,875
- Other debts -€34,125
no longer reported in 2025 (was €34,125)
- Tax, wage and social debts +€8,740
up €8,740 (+282%), from €3,095 to €11,834
of which Taxes: +€8,517
- Gross operating margin +€13,927
up €13,927 (+20.1%), from €69,409 to €83,336
- Taxes +€7,629
new in 2025: €7,629
- Staff costs +€3,323
up €3,323 (+12.2%), from €27,262 to €30,585
- Other operating charges +€2,369
up €2,369 (+60.0%), from €3,951 to €6,321
- Depreciation +€1,321
up €1,321 (+415%), from €319 to €1,640
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 | €50,145 | €61,708 | +€11,563 | +23.1% |
| Fixed assets | 21/28 | €7,105 | €10,490 | +€3,385 | +47.6% |
| Intangible fixed assets | 21 | - | €4,370 | +€4,370 | |
| Tangible fixed assets | 22/27 | €4,605 | €3,620 | -€985 | -21.4% |
| Other tangible fixed assets | 26 | €4,605 | €3,620 | -€985 | -21.4% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €43,040 | €51,219 | +€8,178 | +19.0% |
| Amounts receivable within one year | 40/41 | €15,502 | €15,940 | +€439 | +2.8% |
| Trade receivables | 40 | €9,422 | €7,376 | -€2,046 | -21.7% |
| Other amounts receivable | 41 | €6,080 | €8,564 | +€2,484 | +40.9% |
| Cash at bank and in hand | 54/58 | €27,468 | €34,238 | +€6,770 | +24.6% |
| Deferred charges and accrued income | 490/1 | €71 | €1,040 | +€969 | +1,372% |
| Total equity and liabilities | 10/49 | €50,145 | €61,708 | +€11,563 | +23.1% |
| Equity | 10/15 | €10,569 | €47,475 | +€36,906 | +349% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,031 | €28,875 | +€36,906 | |
| Amounts payable | 17/49 | €39,576 | €14,233 | -€25,343 | -64.0% |
| Amounts payable within one year | 42/48 | €39,356 | €14,209 | -€25,146 | -63.9% |
| Trade debts | 44 | €2,136 | €2,375 | +€239 | +11.2% |
| Suppliers | 440/4 | €2,136 | €2,375 | +€239 | +11.2% |
| Taxes, remuneration and social security | 45 | €3,095 | €11,834 | +€8,740 | +282% |
| Taxes | 450/3 | €0 | €8,517 | +€8,517 | +12,166,586% |
| Remuneration and social security | 454/9 | €3,094 | €3,318 | +€223 | +7.2% |
| Other amounts payable | 47/48 | €34,125 | - | -€34,125 | |
| Accrued charges and deferred income | 492/3 | €220 | €24 | -€196 | -89.2% |
| Remuneration, social security and pensions | 62 | €27,262 | €30,585 | +€3,323 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €1,640 | +€1,321 | +415% |
| Other operating charges | 640/8 | €3,951 | €6,321 | +€2,369 | +60.0% |
| Gross operating margin | 9900 | €69,409 | €83,336 | +€13,927 | +20.1% |
| Operating profit (loss) | 9901 | €37,877 | €44,791 | +€6,913 | +18.3% |
| Financial charges | 65/66B | €623 | €256 | -€368 | -59.0% |
| Recurring financial charges | 65 | €623 | €256 | -€368 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €37,254 | €44,535 | +€7,281 | +19.5% |
| Income taxes | 67/77 | - | €7,629 | +€7,629 | |
| Profit (loss) for the period | 9904 | €37,254 | €36,906 | -€348 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,254 | €36,906 | -€348 | -0.9% |
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 19 October 2026 via checked.be.