C.E.C. FINANCE & ASSURANCES: 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.
C.E.C. FINANCE & ASSURANCES
Largest movements
- Receivables within one year +€15,200
up €15,200 (+18.9%), from €80,500 to €95,700
- Other debts +€33,770
up €33,770 (+5.7%), from €597,200 to €630,970
- Debts after one year -€14,576
down €14,576 (-32.6%), from €44,661 to €30,085
- Other operating charges +€350
up €350 (+90.4%), from €387 to €737
- Financial charges -€284
down €284 (-18.1%), from €1,572 to €1,288
- Gross operating margin +€230
up €230 (+5.0%), from -€4,586 to -€4,356
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 | €631,209 | €644,325 | +€13,116 | +2.1% |
| Fixed assets | 21/28 | €548,533 | €548,533 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €548,533 | €548,533 | = | 0.0% |
| Current assets | 29/58 | €82,676 | €95,792 | +€13,116 | +15.9% |
| Amounts receivable within one year | 40/41 | €80,500 | €95,700 | +€15,200 | +18.9% |
| Other amounts receivable | 41 | €80,500 | €95,700 | +€15,200 | +18.9% |
| Cash at bank and in hand | 54/58 | €2,176 | €92 | -€2,084 | -95.8% |
| Total equity and liabilities | 10/49 | €631,209 | €644,325 | +€13,116 | +2.1% |
| Equity | 10/15 | -€26,569 | -€32,950 | -€6,381 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,629 | -€41,010 | -€6,381 | -18.4% |
| Amounts payable | 17/49 | €657,778 | €677,275 | +€19,497 | +3.0% |
| Amounts payable after more than one year | 17 | €44,661 | €30,085 | -€14,576 | -32.6% |
| Financial debts | 170/4 | €44,661 | €30,085 | -€14,576 | -32.6% |
| Amounts payable within one year | 42/48 | €611,836 | €645,909 | +€34,073 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €14,273 | €14,576 | +€303 | +2.1% |
| Trade debts | 44 | €363 | €363 | = | 0.0% |
| Suppliers | 440/4 | €363 | €363 | = | 0.0% |
| Other amounts payable | 47/48 | €597,200 | €630,970 | +€33,770 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,281 | €1,281 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €737 | +€350 | +90.4% |
| Gross operating margin | 9900 | -€4,586 | -€4,356 | +€230 | +5.0% |
| Operating profit (loss) | 9901 | -€4,974 | -€5,093 | -€120 | -2.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,572 | €1,288 | -€284 | -18.1% |
| Recurring financial charges | 65 | €1,572 | €1,288 | -€284 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,545 | -€6,381 | +€164 | +2.5% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€6,545 | -€6,381 | +€164 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,545 | -€6,381 | +€164 | +2.5% |
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 28 October 2026 via checked.be.