CE-iT: 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-iT
Largest movements
- Receivables within one year -€45,632
down €45,632 (-18.8%), from €242,641 to €197,009
of which Trade receivables: -€24,871
- Tangible fixed assets +€33,911
up €33,911 (+31.7%), from €106,909 to €140,820
of which Furniture and vehicles: +€45,944
- Debts after one year +€88,702
up €88,702 (+3734.2%), from €2,375 to €91,077
- Trade debts -€84,928
down €84,928 (-53.3%), from €159,263 to €74,335
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€16,814
up €16,814 (+15.9%), from €105,706 to €122,520
- Current portion of long-term debt +€14,353
up €14,353 (+80.3%), from €17,867 to €32,219
- Depreciation +€22,120
up €22,120 (+119.5%), from €18,512 to €40,632
- Gross operating margin +€14,945
up €14,945 (+18.8%), from €79,701 to €94,646
- Financial charges +€10,032
up €10,032 (+550.5%), from €1,822 to €11,855
- Taxes -€3,630
down €3,630 (-42.4%), from €8,563 to €4,933
- Staff costs +€2,943
up €2,943 (+17.2%), from €17,143 to €20,086
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 | €352,524 | €341,106 | -€11,418 | -3.2% |
| Fixed assets | 21/28 | €106,909 | €140,820 | +€33,911 | +31.7% |
| Tangible fixed assets | 22/27 | €106,909 | €140,820 | +€33,911 | +31.7% |
| Plant, machinery and equipment | 23 | €7,758 | €8,089 | +€331 | +4.3% |
| Furniture and vehicles | 24 | €75,472 | €121,416 | +€45,944 | +60.9% |
| Leasing and similar rights | 25 | €23,679 | €11,314 | -€12,364 | -52.2% |
| Current assets | 29/58 | €245,615 | €200,287 | -€45,328 | -18.5% |
| Amounts receivable within one year | 40/41 | €242,641 | €197,009 | -€45,632 | -18.8% |
| Trade receivables | 40 | €140,105 | €115,235 | -€24,871 | -17.8% |
| Other amounts receivable | 41 | €102,536 | €81,774 | -€20,761 | -20.2% |
| Cash at bank and in hand | 54/58 | - | €401 | +€401 | |
| Deferred charges and accrued income | 490/1 | €2,974 | €2,877 | -€98 | -3.3% |
| Total equity and liabilities | 10/49 | €352,524 | €341,106 | -€11,418 | -3.2% |
| Equity | 10/15 | €107,706 | €124,520 | +€16,814 | +15.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,706 | €122,520 | +€16,814 | +15.9% |
| Amounts payable | 17/49 | €244,818 | €216,587 | -€28,232 | -11.5% |
| Amounts payable after more than one year | 17 | €2,375 | €91,077 | +€88,702 | +3734.2% |
| Financial debts | 170/4 | €2,375 | €91,077 | +€88,702 | +3734.2% |
| Amounts payable within one year | 42/48 | €242,443 | €125,509 | -€116,933 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €17,867 | €32,219 | +€14,353 | +80.3% |
| Financial debts | 43 | €5,282 | €9,941 | +€4,660 | +88.2% |
| Credit institutions | 430/8 | €5,282 | €9,941 | +€4,660 | +88.2% |
| Trade debts | 44 | €159,263 | €74,335 | -€84,928 | -53.3% |
| Suppliers | 440/4 | €159,263 | €74,335 | -€84,928 | -53.3% |
| Taxes, remuneration and social security | 45 | €10,031 | €9,014 | -€1,018 | -10.1% |
| Taxes | 450/3 | €7,916 | €3,046 | -€4,870 | -61.5% |
| Remuneration and social security | 454/9 | €2,115 | €5,967 | +€3,852 | +182.1% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Remuneration, social security and pensions | 62 | €17,143 | €20,086 | +€2,943 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,512 | €40,632 | +€22,120 | +119.5% |
| Other operating charges | 640/8 | €3,394 | €4,987 | +€1,593 | +46.9% |
| Gross operating margin | 9900 | €79,701 | €94,646 | +€14,945 | +18.8% |
| Operating profit (loss) | 9901 | €40,652 | €28,941 | -€11,711 | -28.8% |
| Financial income | 75/76B | €4,027 | €4,661 | +€634 | +15.7% |
| Recurring financial income | 75 | €4,027 | €4,661 | +€634 | +15.7% |
| Financial charges | 65/66B | €1,822 | €11,855 | +€10,032 | +550.5% |
| Recurring financial charges | 65 | €1,822 | €11,855 | +€10,032 | +550.5% |
| Profit (loss) for the period before taxes | 9903 | €42,856 | €21,747 | -€21,109 | -49.3% |
| Income taxes | 67/77 | €8,563 | €4,933 | -€3,630 | -42.4% |
| Profit (loss) for the period | 9904 | €34,293 | €16,814 | -€17,479 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,293 | €16,814 | -€17,479 | -51.0% |
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.