CAEMENTO: 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.
CAEMENTO
Largest movements
- Cash +€158,789
up €158,789 (+181.0%), from €87,717 to €246,506
mainly Net result for the year (+€179,574) and Current investments (+€100,000)
- Receivables within one year +€136,517
up €136,517 (+5981.6%), from €2,282 to €138,799
of which Other amounts receivable: +€109,022
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Reserves +€179,574
up €179,574 (+139.6%), from €128,596 to €308,169
- Tax, wage and social debts +€16,986
up €16,986 (+31.4%), from €54,085 to €71,071
- Gross operating margin +€65,577
up €65,577 (+38.5%), from €170,327 to €235,905
- Taxes +€17,058
up €17,058 (+42.5%), from €40,101 to €57,159
- Financial income +€3,284
up €3,284 (+119429.5%), from €3 to €3,287
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 | €190,000 | €387,331 | +€197,331 | +103.9% |
| Current assets | 29/58 | €190,000 | €387,331 | +€197,331 | +103.9% |
| Amounts receivable within one year | 40/41 | €2,282 | €138,799 | +€136,517 | +5981.6% |
| Trade receivables | 40 | €319 | €27,815 | +€27,495 | +8607.3% |
| Other amounts receivable | 41 | €1,963 | €110,984 | +€109,022 | +5554.3% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €87,717 | €246,506 | +€158,789 | +181.0% |
| Deferred charges and accrued income | 490/1 | - | €2,026 | +€2,026 | |
| Total equity and liabilities | 10/49 | €190,000 | €387,331 | +€197,331 | +103.9% |
| Equity | 10/15 | €133,596 | €313,169 | +€179,574 | +134.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,596 | €308,169 | +€179,574 | +139.6% |
| Distributable reserves | 133 | €128,596 | €308,169 | +€179,574 | +139.6% |
| Amounts payable | 17/49 | €56,404 | €74,161 | +€17,758 | +31.5% |
| Amounts payable within one year | 42/48 | €56,404 | €74,161 | +€17,758 | +31.5% |
| Trade debts | 44 | €2,318 | €3,090 | +€772 | +33.3% |
| Suppliers | 440/4 | €2,318 | €3,090 | +€772 | +33.3% |
| Taxes, remuneration and social security | 45 | €54,085 | €71,071 | +€16,986 | +31.4% |
| Taxes | 450/3 | €54,085 | €71,071 | +€16,986 | +31.4% |
| Other operating charges | 640/8 | €585 | €873 | +€289 | +49.4% |
| Gross operating margin | 9900 | €170,327 | €235,905 | +€65,577 | +38.5% |
| Operating profit (loss) | 9901 | €169,743 | €235,032 | +€65,289 | +38.5% |
| Financial income | 75/76B | €3 | €3,287 | +€3,284 | +119429.5% |
| Recurring financial income | 75 | €3 | €3,287 | +€3,284 | +119429.5% |
| Financial charges | 65/66B | €1,048 | €1,586 | +€538 | +51.3% |
| Recurring financial charges | 65 | €1,048 | €1,586 | +€538 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €168,697 | €236,733 | +€68,036 | +40.3% |
| Income taxes | 67/77 | €40,101 | €57,159 | +€17,058 | +42.5% |
| Profit (loss) for the period | 9904 | €128,596 | €179,574 | +€50,978 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €128,596 | €179,574 | +€50,978 | +39.6% |
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 6 October 2026 via checked.be.