CE ACCOUNTANCY: 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.
CE ACCOUNTANCY
Largest movements
- Cash +€72,029
up €72,029 (+94.5%), from €76,217 to €148,246
mainly Net result for the year (+€80,930) and Tax, wage and social debts (+€7,713)
- Receivables within one year +€10,347
up €10,347 (+24.1%), from €42,895 to €53,241
of which Trade receivables: +€11,277
- Profit (loss) carried forward +€80,130
up €80,130 (+93.0%), from €86,184 to €166,313
- Other debts -€13,948
down €13,948 (-76.2%), from €18,300 to €4,352
- Tax, wage and social debts +€7,713
up €7,713 (+78.3%), from €9,853 to €17,566
- Trade debts +€7,664
up €7,664 (+1,523%), from €503 to €8,167
of which Suppliers: +€6,539
- Gross operating margin +€70,485
up €70,485 (+200%), from €35,189 to €105,673
- Write-downs +€22,244
no longer reported in 2025 (was -€22,244)
- Taxes +€12,968
up €12,968 (+143%), from €9,045 to €22,013
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 | €119,852 | €201,672 | +€81,820 | +68.3% |
| Fixed assets | 21/28 | €718 | €185 | -€533 | -74.2% |
| Tangible fixed assets | 22/27 | €718 | €185 | -€533 | -74.2% |
| Furniture and vehicles | 24 | €718 | €185 | -€533 | -74.2% |
| Current assets | 29/58 | €119,133 | €201,487 | +€82,354 | +69.1% |
| Amounts receivable within one year | 40/41 | €42,895 | €53,241 | +€10,347 | +24.1% |
| Trade receivables | 40 | €41,965 | €53,241 | +€11,277 | +26.9% |
| Other amounts receivable | 41 | €930 | - | -€930 | |
| Cash at bank and in hand | 54/58 | €76,217 | €148,246 | +€72,029 | +94.5% |
| Deferred charges and accrued income | 490/1 | €22 | - | -€22 | |
| Total equity and liabilities | 10/49 | €119,852 | €201,672 | +€81,820 | +68.3% |
| Equity | 10/15 | €89,184 | €169,313 | +€80,130 | +89.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,184 | €166,313 | +€80,130 | +93.0% |
| Amounts payable | 17/49 | €30,668 | €32,359 | +€1,691 | +5.5% |
| Amounts payable within one year | 42/48 | €28,656 | €30,084 | +€1,428 | +5.0% |
| Trade debts | 44 | €503 | €8,167 | +€7,664 | +1,523% |
| Suppliers | 440/4 | €503 | €7,042 | +€6,539 | +1,300% |
| Bills of exchange payable | 441 | - | €1,125 | +€1,125 | |
| Taxes, remuneration and social security | 45 | €9,853 | €17,566 | +€7,713 | +78.3% |
| Taxes | 450/3 | €9,853 | €17,566 | +€7,713 | +78.3% |
| Other amounts payable | 47/48 | €18,300 | €4,352 | -€13,948 | -76.2% |
| Accrued charges and deferred income | 492/3 | €2,012 | €2,274 | +€263 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €533 | -€219 | -29.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,244 | - | +€22,244 | |
| Other operating charges | 640/8 | €511 | €979 | +€468 | +91.5% |
| Gross operating margin | 9900 | €35,189 | €105,673 | +€70,485 | +200% |
| Operating profit (loss) | 9901 | €56,169 | €104,161 | +€47,992 | +85.4% |
| Financial income | 75/76B | €258 | €559 | +€301 | +117% |
| Recurring financial income | 75 | €258 | €559 | +€301 | +117% |
| Financial charges | 65/66B | €2,171 | €1,778 | -€393 | -18.1% |
| Recurring financial charges | 65 | €2,171 | €1,778 | -€393 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €54,256 | €102,942 | +€48,686 | +89.7% |
| Income taxes | 67/77 | €9,045 | €22,013 | +€12,968 | +143% |
| Profit (loss) for the period | 9904 | €45,211 | €80,930 | +€35,718 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,211 | €80,930 | +€35,718 | +79.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.