C.E.J.E.V.: 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.J.E.V.
Largest movements
- Tangible fixed assets +€37,290
up €37,290 (+5335.7%), from €699 to €37,989
of which Furniture and vehicles: +€37,500
- Cash -€4,313
down €4,313 (-50.1%), from €8,603 to €4,289
mainly Investment in fixed assets (net) (-€45,000) and Net result for the year (-€24,201)
- Receivables within one year +€1,703
up €1,703 (+67.7%), from €2,514 to €4,218
of which Trade receivables: +€3,372
- Deferred charges and accrued income +€1,025
up €1,025 (+59.7%), from €1,717 to €2,742
- Other debts +€55,644
up €55,644 (+58.2%), from €95,538 to €151,182
- Profit (loss) carried forward -€24,201
down €24,201 (-24.0%), from -€100,715 to -€124,916
- Trade debts +€3,916
up €3,916 (+822.3%), from €476 to €4,392
- Depreciation +€7,500
up €7,500 (+3577.2%), from €210 to €7,710
- Gross operating margin -€7,484
down €7,484 (-100.5%), from -€7,444 to -€14,929
- Financial charges -€267
down €267 (-48.3%), from €553 to €286
of which Non-recurring financial charges: -€188
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.
Cash bridge derived
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 | €13,892 | €49,251 | +€35,359 | +254.5% |
| Fixed assets | 21/28 | €711 | €38,002 | +€37,290 | +5242.8% |
| Tangible fixed assets | 22/27 | €699 | €37,989 | +€37,290 | +5335.7% |
| Plant, machinery and equipment | 23 | €699 | €489 | -€210 | -30.0% |
| Furniture and vehicles | 24 | - | €37,500 | +€37,500 | |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €13,180 | €11,249 | -€1,931 | -14.7% |
| Stocks and contracts in progress | 3 | €347 | - | -€347 | |
| Stocks | 30/36 | €347 | - | -€347 | |
| Amounts receivable within one year | 40/41 | €2,514 | €4,218 | +€1,703 | +67.7% |
| Trade receivables | 40 | €100 | €3,472 | +€3,372 | +3371.9% |
| Other amounts receivable | 41 | €2,414 | €746 | -€1,669 | -69.1% |
| Cash at bank and in hand | 54/58 | €8,603 | €4,289 | -€4,313 | -50.1% |
| Deferred charges and accrued income | 490/1 | €1,717 | €2,742 | +€1,025 | +59.7% |
| Total equity and liabilities | 10/49 | €13,892 | €49,251 | +€35,359 | +254.5% |
| Equity | 10/15 | -€82,123 | -€106,324 | -€24,201 | -29.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,715 | -€124,916 | -€24,201 | -24.0% |
| Amounts payable | 17/49 | €96,015 | €155,575 | +€59,560 | +62.0% |
| Amounts payable within one year | 42/48 | €96,015 | €155,575 | +€59,560 | +62.0% |
| Trade debts | 44 | €476 | €4,392 | +€3,916 | +822.3% |
| Suppliers | 440/4 | €476 | €4,392 | +€3,916 | +822.3% |
| Taxes, remuneration and social security | 45 | €1 | €1 | +€1 | +100.0% |
| Taxes | 450/3 | €1 | €1 | +€1 | +100.0% |
| Other amounts payable | 47/48 | €95,538 | €151,182 | +€55,644 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €7,710 | +€7,500 | +3577.2% |
| Other operating charges | 640/8 | €1,197 | €1,277 | +€80 | +6.7% |
| Non-recurring operating charges | 66A | €540 | - | -€540 | |
| Gross operating margin | 9900 | -€7,444 | -€14,929 | -€7,484 | -100.5% |
| Operating profit (loss) | 9901 | -€9,390 | -€23,915 | -€14,525 | -154.7% |
| Financial income | 75/76B | €115 | €0 | -€115 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.3% |
| Non-recurring financial income | 76B | €105 | - | -€105 | |
| Financial charges | 65/66B | €553 | €286 | -€267 | -48.3% |
| Recurring financial charges | 65 | €353 | €274 | -€79 | -22.4% |
| Non-recurring financial charges | 66B | €200 | €12 | -€188 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,828 | -€24,201 | -€14,373 | -146.2% |
| Profit (loss) for the period | 9904 | -€9,828 | -€24,201 | -€14,373 | -146.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,828 | -€24,201 | -€14,373 | -146.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.