CEA-Oostkust: 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.
CEA-Oostkust
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Receivables after one year -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year -€14,708
down €14,708 (-40.0%), from €36,732 to €22,024
of which Other amounts receivable: -€18,368
- Cash +€7,283
up €7,283 (+863%), from €844 to €8,127
mainly Receivables after one year (+€200,000) and Receivables within one year (+€14,708)
- Deferred charges and accrued income -€4,380
down €4,380 (-54.8%), from €8,000 to €3,620
- Other debts -€13,293
down €13,293 (-36.1%), from €36,837 to €23,544
- Profit (loss) carried forward +€8,494
up €8,494 (+23.0%), from -€36,850 to -€28,356
- Debts after one year -€6,935
down €6,935 (-74.2%), from €9,342 to €2,407
- Trade debts +€4,747
up €4,747 (+1,176%), from €404 to €5,151
- Gross operating margin +€23,882
up €23,882, from -€18,795 to €5,087
- Financial charges +€678
up €678 (+31.6%), from €2,141 to €2,819
- Taxes +€610
up €610 (+314%), from €194 to €804
- Other operating charges +€347
up €347 (+47.5%), from €731 to €1,079
- Financial income +€217
up €217 (+2.7%), from €8,010 to €8,227
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 | €245,576 | €237,515 | -€8,060 | -3.3% |
| Fixed assets | 21/28 | - | €203,744 | +€203,744 | |
| Tangible fixed assets | 22/27 | - | €3,744 | +€3,744 | |
| Plant, machinery and equipment | 23 | - | €3,744 | +€3,744 | |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €245,576 | €33,771 | -€211,805 | -86.2% |
| Amounts receivable after more than one year | 29 | €200,000 | - | -€200,000 | |
| Other amounts receivable | 291 | €200,000 | - | -€200,000 | |
| Amounts receivable within one year | 40/41 | €36,732 | €22,024 | -€14,708 | -40.0% |
| Trade receivables | 40 | €6,432 | €10,093 | +€3,661 | +56.9% |
| Other amounts receivable | 41 | €30,299 | €11,931 | -€18,368 | -60.6% |
| Cash at bank and in hand | 54/58 | €844 | €8,127 | +€7,283 | +863% |
| Deferred charges and accrued income | 490/1 | €8,000 | €3,620 | -€4,380 | -54.8% |
| Total equity and liabilities | 10/49 | €245,576 | €237,515 | -€8,060 | -3.3% |
| Equity | 10/15 | €188,113 | €196,607 | +€8,494 | +4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €204,963 | €204,963 | = | 0.0% |
| Distributable reserves | 133 | €204,963 | €204,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,850 | -€28,356 | +€8,494 | +23.0% |
| Amounts payable | 17/49 | €57,462 | €40,908 | -€16,554 | -28.8% |
| Amounts payable after more than one year | 17 | €9,342 | €2,407 | -€6,935 | -74.2% |
| Financial debts | 170/4 | €9,342 | €2,407 | -€6,935 | -74.2% |
| Amounts payable within one year | 42/48 | €48,121 | €38,501 | -€9,619 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €6,524 | €6,935 | +€410 | +6.3% |
| Trade debts | 44 | €404 | €5,151 | +€4,747 | +1,176% |
| Suppliers | 440/4 | €404 | €5,151 | +€4,747 | +1,176% |
| Taxes, remuneration and social security | 45 | €4,356 | €2,872 | -€1,484 | -34.1% |
| Taxes | 450/3 | €4,356 | €2,872 | -€1,484 | -34.1% |
| Other amounts payable | 47/48 | €36,837 | €23,544 | -€13,293 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €119 | +€119 | |
| Other operating charges | 640/8 | €731 | €1,079 | +€347 | +47.5% |
| Gross operating margin | 9900 | -€18,795 | €5,087 | +€23,882 | |
| Operating profit (loss) | 9901 | -€19,526 | €3,890 | +€23,416 | |
| Financial income | 75/76B | €8,010 | €8,227 | +€217 | +2.7% |
| Recurring financial income | 75 | €8,010 | €8,227 | +€217 | +2.7% |
| Financial charges | 65/66B | €2,141 | €2,819 | +€678 | +31.6% |
| Recurring financial charges | 65 | €2,141 | €2,819 | +€678 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,657 | €9,298 | +€22,955 | |
| Income taxes | 67/77 | €194 | €804 | +€610 | +314% |
| Profit (loss) for the period | 9904 | -€13,852 | €8,494 | +€22,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,852 | €8,494 | +€22,345 |
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 22 October 2026 via checked.be.