C.E.A.: 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.
C.E.A.
Largest movements
- Cash -€18,127
down €18,127 (-26.0%), from €69,767 to €51,640
mainly Contributions, distributions and other (-€39,513) and Trade debts (-€24,348)
- Tangible fixed assets -€6,441
down €6,441 (-32.5%), from €19,802 to €13,362
- Trade debts -€24,348
down €24,348 (-98.2%), from €24,793 to €445
- Other debts -€4,852
down €4,852 (-14.9%), from €32,628 to €27,777
- Tax, wage and social debts +€4,351
up €4,351 (+30.0%), from €14,521 to €18,872
- Gross operating margin -€8,880
down €8,880 (-12.2%), from €72,737 to €63,856
- Taxes -€2,111
down €2,111 (-13.6%), from €15,537 to €13,426
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,534 | €65,686 | -€24,849 | -27.4% |
| Fixed assets | 21/28 | €19,802 | €13,362 | -€6,441 | -32.5% |
| Tangible fixed assets | 22/27 | €19,802 | €13,362 | -€6,441 | -32.5% |
| Furniture and vehicles | 24 | €19,802 | €13,362 | -€6,441 | -32.5% |
| Current assets | 29/58 | €70,732 | €52,324 | -€18,408 | -26.0% |
| Amounts receivable within one year | 40/41 | €297 | - | -€297 | |
| Other amounts receivable | 41 | €297 | - | -€297 | |
| Cash at bank and in hand | 54/58 | €69,767 | €51,640 | -€18,127 | -26.0% |
| Deferred charges and accrued income | 490/1 | €667 | €684 | +€16 | +2.4% |
| Total equity and liabilities | 10/49 | €90,534 | €65,686 | -€24,849 | -27.4% |
| Equity | 10/15 | €18,592 | €18,592 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Amounts payable | 17/49 | €71,942 | €47,094 | -€24,849 | -34.5% |
| Amounts payable within one year | 42/48 | €71,942 | €47,094 | -€24,849 | -34.5% |
| Trade debts | 44 | €24,793 | €445 | -€24,348 | -98.2% |
| Suppliers | 440/4 | €24,793 | €445 | -€24,348 | -98.2% |
| Taxes, remuneration and social security | 45 | €14,521 | €18,872 | +€4,351 | +30.0% |
| Taxes | 450/3 | €14,521 | €18,872 | +€4,351 | +30.0% |
| Other amounts payable | 47/48 | €32,628 | €27,777 | -€4,852 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,441 | €6,441 | = | 0.0% |
| Other operating charges | 640/8 | €3,881 | €4,434 | +€553 | +14.3% |
| Gross operating margin | 9900 | €72,737 | €63,856 | -€8,880 | -12.2% |
| Operating profit (loss) | 9901 | €62,416 | €52,982 | -€9,434 | -15.1% |
| Financial income | 75/76B | €1 | €57 | +€56 | +10046.4% |
| Recurring financial income | 75 | €1 | €57 | +€56 | +10046.4% |
| Financial charges | 65/66B | €267 | €100 | -€167 | -62.5% |
| Recurring financial charges | 65 | €267 | €100 | -€167 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €62,149 | €52,939 | -€9,210 | -14.8% |
| Income taxes | 67/77 | €15,537 | €13,426 | -€2,111 | -13.6% |
| Profit (loss) for the period | 9904 | €46,612 | €39,513 | -€7,099 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,612 | €39,513 | -€7,099 | -15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.