Belgian Ceramic Society: what changed
Two fiscal 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.
Belgian Ceramic Society
Largest movements
- Cash +€5,298
up €5,298 (+11.1%), from €47,535 to €52,833
mainly Debts (+€5,796) and Net result for the year (+€2,306)
- Receivables within one year +€2,804
up €2,804 (+1335.3%), from €210 to €3,014
- Debts +€5,796
up €5,796 (+20.5%), from €28,239 to €34,035
- Profit (loss) carried forward +€2,306
up €2,306 (+11.8%), from €19,507 to €21,812
- Gross operating margin +€1,208
up €1,208 (+150.7%), from €802 to €2,010
From the 2011 result to the 2012 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.
Cash bridge derived
Derived from the 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,745 | €55,847 | +€8,102 | +17.0% |
| Current assets | 29/58 | €47,745 | €55,847 | +€8,102 | +17.0% |
| Amounts receivable within one year | 40/41 | €210 | €3,014 | +€2,804 | +1335.3% |
| Cash at bank and in hand | 54/58 | €47,535 | €52,833 | +€5,298 | +11.1% |
| Total equity and liabilities | 10/49 | €47,745 | €55,847 | +€8,102 | +17.0% |
| Equity | 10/15 | €19,507 | €21,812 | +€2,306 | +11.8% |
| Profit (loss) carried forward | 14 | €19,507 | €21,812 | +€2,306 | +11.8% |
| Amounts payable | 17/49 | €28,239 | €34,035 | +€5,796 | +20.5% |
| Amounts payable within one year | 42/48 | €28,089 | €33,951 | +€5,862 | +20.9% |
| Trade debts | 44 | €5,142 | €3,630 | -€1,512 | -29.4% |
| Gross operating margin | 9900 | €802 | €2,010 | +€1,208 | +150.7% |
| Operating profit (loss) | 9901 | €793 | €1,996 | +€1,203 | +151.6% |
| Recurring financial income | 75 | €56 | €71 | +€15 | +27.8% |
| Recurring financial charges | 65 | €62 | €66 | +€4 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €787 | €2,001 | +€1,214 | +154.2% |
| Profit (loss) for the period | 9904 | €771 | €2,306 | +€1,535 | +199.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.