C.E.I. DE BESTE: 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.I. DE BESTE
Largest movements
- Cash +€28,374
up €28,374 (+140%), from €20,198 to €48,572
mainly Trade debts (+€27,445) and Receivables within one year (+€3,431)
- Deferred charges and accrued income +€4,528
new in 2025: €4,528
- Receivables within one year -€3,431
down €3,431 (-11.9%), from €28,895 to €25,464
of which Trade receivables: -€3,353
- Stocks and contracts +€1,039
up €1,039 (+10.4%), from €9,977 to €11,016
- Trade debts +€27,445
up €27,445 (+877%), from €3,129 to €30,574
- Profit (loss) carried forward +€2,490
up €2,490 (+13.8%), from €18,055 to €20,545
- Tax, wage and social debts +€1,310
up €1,310 (+4.6%), from €28,509 to €29,819
of which Remuneration and social security: +€2,470
- Staff costs +€28,769
up €28,769 (+20.1%), from €142,820 to €171,589
- Gross operating margin +€20,090
up €20,090 (+12.2%), from €164,699 to €184,789
- Other operating charges -€6,134
down €6,134 (-72.3%), from €8,485 to €2,351
- Financial charges -€2,136
down €2,136 (-30.5%), from €6,993 to €4,857
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 | €62,643 | €93,888 | +€31,245 | +49.9% |
| Fixed assets | 21/28 | €3,573 | €4,308 | +€735 | +20.6% |
| Tangible fixed assets | 22/27 | €1,850 | €2,585 | +€735 | +39.7% |
| Plant, machinery and equipment | 23 | €1,412 | €2,585 | +€1,173 | +83.1% |
| Other tangible fixed assets | 26 | €438 | - | -€438 | |
| Financial fixed assets | 28 | €1,723 | €1,723 | = | 0.0% |
| Current assets | 29/58 | €59,070 | €89,580 | +€30,510 | +51.7% |
| Stocks and contracts in progress | 3 | €9,977 | €11,016 | +€1,039 | +10.4% |
| Stocks | 30/36 | €9,977 | €11,016 | +€1,039 | +10.4% |
| Amounts receivable within one year | 40/41 | €28,895 | €25,464 | -€3,431 | -11.9% |
| Trade receivables | 40 | €3,353 | - | -€3,353 | |
| Other amounts receivable | 41 | €25,542 | €25,464 | -€78 | -0.3% |
| Cash at bank and in hand | 54/58 | €20,198 | €48,572 | +€28,374 | +140% |
| Deferred charges and accrued income | 490/1 | - | €4,528 | +€4,528 | |
| Total equity and liabilities | 10/49 | €62,643 | €93,888 | +€31,245 | +49.9% |
| Equity | 10/15 | €31,005 | €33,495 | +€2,490 | +8.0% |
| Contributions | 10/11 | €12,950 | €12,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,055 | €20,545 | +€2,490 | +13.8% |
| Amounts payable | 17/49 | €31,638 | €60,393 | +€28,755 | +90.9% |
| Amounts payable within one year | 42/48 | €31,638 | €60,393 | +€28,755 | +90.9% |
| Trade debts | 44 | €3,129 | €30,574 | +€27,445 | +877% |
| Suppliers | 440/4 | €3,129 | €30,574 | +€27,445 | +877% |
| Taxes, remuneration and social security | 45 | €28,509 | €29,819 | +€1,310 | +4.6% |
| Taxes | 450/3 | €14,386 | €13,226 | -€1,160 | -8.1% |
| Remuneration and social security | 454/9 | €14,123 | €16,593 | +€2,470 | +17.5% |
| Remuneration, social security and pensions | 62 | €142,820 | €171,589 | +€28,769 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,821 | €1,093 | -€728 | -40.0% |
| Other operating charges | 640/8 | €8,485 | €2,351 | -€6,134 | -72.3% |
| Non-recurring operating charges | 66A | €7,960 | €1,000 | -€6,960 | -87.4% |
| Gross operating margin | 9900 | €164,699 | €184,789 | +€20,090 | +12.2% |
| Operating profit (loss) | 9901 | €3,613 | €8,756 | +€5,143 | +142% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €6,993 | €4,857 | -€2,136 | -30.5% |
| Recurring financial charges | 65 | €6,993 | €4,857 | -€2,136 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,379 | €3,900 | +€7,279 | |
| Income taxes | 67/77 | -€4 | €1,410 | +€1,414 | |
| Profit (loss) for the period | 9904 | -€3,375 | €2,490 | +€5,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,375 | €2,490 | +€5,865 |
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 14 October 2026 via checked.be.