C.E.Y.C.: 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.Y.C.
Largest movements
- Tangible fixed assets +€130,523
up €130,523 (+5983.9%), from €2,181 to €132,705
of which Land and buildings: +€126,627
- Cash -€14,031
down €14,031 (-24.7%), from €56,869 to €42,837
mainly Investment in fixed assets (net) (-€159,518) and Contributions, distributions and other (-€16,000)
- Debts after one year +€123,681
new in 2025: €123,681
- Profit (loss) carried forward -€21,347
down €21,347 (-99.4%), from €21,483 to €136
- Other debts +€16,000
new in 2025: €16,000
- Tax, wage and social debts -€9,396
down €9,396 (-58.3%), from €16,103 to €6,707
- Current portion of long-term debt +€8,606
new in 2025: €8,606
- Depreciation +€23,139
up €23,139 (+395.2%), from €5,855 to €28,994
- Gross operating margin -€6,706
down €6,706 (-21.3%), from €31,450 to €24,744
- Taxes -€6,426
down €6,426 (-97.9%), from €6,566 to €141
- Financial charges +€1,530
up €1,530 (+1530.3%), from €100 to €1,630
- Financial income +€887
up €887 (+152.6%), from €581 to €1,468
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 | €87,715 | €204,782 | +€117,066 | +133.5% |
| Fixed assets | 21/28 | €2,181 | €132,705 | +€130,523 | +5983.9% |
| Tangible fixed assets | 22/27 | €2,181 | €132,705 | +€130,523 | +5983.9% |
| Land and buildings | 22 | - | €126,627 | +€126,627 | |
| Furniture and vehicles | 24 | €2,181 | €6,077 | +€3,896 | +178.6% |
| Current assets | 29/58 | €85,534 | €72,077 | -€13,457 | -15.7% |
| Amounts receivable within one year | 40/41 | €27,292 | €28,163 | +€871 | +3.2% |
| Trade receivables | 40 | €2,671 | €1,949 | -€722 | -27.0% |
| Other amounts receivable | 41 | €24,621 | €26,214 | +€1,593 | +6.5% |
| Cash at bank and in hand | 54/58 | €56,869 | €42,837 | -€14,031 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,373 | €1,077 | -€297 | -21.6% |
| Total equity and liabilities | 10/49 | €87,715 | €204,782 | +€117,066 | +133.5% |
| Equity | 10/15 | €70,755 | €49,409 | -€21,347 | -30.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,273 | €47,273 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,273 | €47,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,483 | €136 | -€21,347 | -99.4% |
| Amounts payable | 17/49 | €16,960 | €155,373 | +€138,413 | +816.1% |
| Amounts payable after more than one year | 17 | - | €123,681 | +€123,681 | |
| Financial debts | 170/4 | - | €123,681 | +€123,681 | |
| Amounts payable within one year | 42/48 | €16,960 | €31,692 | +€14,732 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,606 | +€8,606 | |
| Trade debts | 44 | €857 | €379 | -€478 | -55.8% |
| Suppliers | 440/4 | €857 | €379 | -€478 | -55.8% |
| Taxes, remuneration and social security | 45 | €16,103 | €6,707 | -€9,396 | -58.3% |
| Taxes | 450/3 | €16,103 | €6,707 | -€9,396 | -58.3% |
| Other amounts payable | 47/48 | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,855 | €28,994 | +€23,139 | +395.2% |
| Other operating charges | 640/8 | €671 | €794 | +€123 | +18.3% |
| Gross operating margin | 9900 | €31,450 | €24,744 | -€6,706 | -21.3% |
| Operating profit (loss) | 9901 | €24,924 | -€5,043 | -€29,968 | |
| Financial income | 75/76B | €581 | €1,468 | +€887 | +152.6% |
| Recurring financial income | 75 | €581 | €1,468 | +€887 | +152.6% |
| Financial charges | 65/66B | €100 | €1,630 | +€1,530 | +1530.3% |
| Recurring financial charges | 65 | €100 | €1,630 | +€1,530 | +1530.3% |
| Profit (loss) for the period before taxes | 9903 | €25,405 | -€5,206 | -€30,611 | |
| Income taxes | 67/77 | €6,566 | €141 | -€6,426 | -97.9% |
| Profit (loss) for the period | 9904 | €18,839 | -€5,347 | -€24,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,839 | -€5,347 | -€24,186 |
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 9 October 2026 via checked.be.