CE.EST: 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.
CE.EST
Largest movements
- Deferred charges and accrued income +€14,126
new in 2024: €14,126
- Current investments +€5,394
new in 2024: €5,394
- Cash -€5,380
no longer reported in 2024 (was €5,380)
mainly Deferred charges and accrued income (-€14,126) and Current investments (-€5,394)
- Receivables within one year +€1,505
up €1,505 (+14.6%), from €10,345 to €11,850
of which Other amounts receivable: +€2,495
- Profit (loss) carried forward +€16,562
up €16,562 (+1029.9%), from €1,608 to €18,170
- Trade debts -€916
down €916 (-60.8%), from €1,506 to €590
- Turnover +€98,814
up €98,814 (+8234.5%), from €1,200 to €100,014
- Purchases and services +€80,195
up €80,195 (+2695.6%), from €2,975 to €83,170
- Gross operating margin +€18,619
up €18,619, from -€1,775 to €16,844
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,725 | €31,370 | +€15,645 | +99.5% |
| Current assets | 29/58 | €15,725 | €31,370 | +€15,645 | +99.5% |
| Amounts receivable within one year | 40/41 | €10,345 | €11,850 | +€1,505 | +14.6% |
| Trade receivables | 40 | €990 | - | -€990 | |
| Other amounts receivable | 41 | €9,355 | €11,850 | +€2,495 | +26.7% |
| Current investments | 50/53 | - | €5,394 | +€5,394 | |
| Cash at bank and in hand | 54/58 | €5,380 | - | -€5,380 | |
| Deferred charges and accrued income | 490/1 | - | €14,126 | +€14,126 | |
| Total equity and liabilities | 10/49 | €15,725 | €31,370 | +€15,645 | +99.5% |
| Equity | 10/15 | €14,008 | €30,570 | +€16,562 | +118.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,608 | €18,170 | +€16,562 | +1029.9% |
| Amounts payable | 17/49 | €1,717 | €800 | -€917 | -53.4% |
| Amounts payable within one year | 42/48 | €1,717 | €800 | -€917 | -53.4% |
| Trade debts | 44 | €1,506 | €590 | -€916 | -60.8% |
| Suppliers | 440/4 | €1,506 | €590 | -€916 | -60.8% |
| Taxes, remuneration and social security | 45 | €211 | €211 | -€0 | -0.2% |
| Taxes | 450/3 | €211 | €211 | -€0 | -0.2% |
| Turnover | 70 | €1,200 | €100,014 | +€98,814 | +8234.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,975 | €83,170 | +€80,195 | +2695.6% |
| Other operating charges | 640/8 | €509 | - | -€509 | |
| Gross operating margin | 9900 | -€1,775 | €16,844 | +€18,619 | |
| Operating profit (loss) | 9901 | -€2,284 | €16,844 | +€19,128 | |
| Financial charges | 65/66B | €155 | €283 | +€128 | +82.3% |
| Recurring financial charges | 65 | €155 | €283 | +€128 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,439 | €16,562 | +€19,001 | |
| Profit (loss) for the period | 9904 | -€2,439 | €16,562 | +€19,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,439 | €16,562 | +€19,001 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.