CEBEGEST: 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.
CEBEGEST
Largest movements
- Financial fixed assets -€314,507
no longer reported in 2012 (was €314,507)
- Current assets +€94,136
up €94,136 (+78.4%), from €120,017 to €214,153
of which Receivables within one year: +€88,500
- Debts within one year -€172,854
down €172,854 (-53.9%), from €320,673 to €147,819
- Debts after one year -€57,360
down €57,360 (-56.2%), from €102,002 to €44,643
- Profit (loss) carried forward +€6,592
up €6,592 (+54.3%), from €12,150 to €18,742
- Gross operating margin -€3,806
down €3,806 (-31.9%), from €11,921 to €8,114
- Depreciation -€1,499
down €1,499 (-31.6%), from €4,750 to €3,251
From the 2011 result to the 2012 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €441,026 | €217,404 | -€223,622 | -50.7% |
| Fixed assets | 21/28 | €321,009 | €3,251 | -€317,758 | -99.0% |
| Tangible fixed assets | 22/27 | €6,502 | €3,251 | -€3,251 | -50.0% |
| Financial fixed assets | 28 | €314,507 | - | -€314,507 | |
| Current assets | 29/58 | €120,017 | €214,153 | +€94,136 | +78.4% |
| Amounts receivable within one year | 40/41 | €119,887 | €208,387 | +€88,500 | +73.8% |
| Cash at bank and in hand | 54/58 | - | €5,766 | +€5,766 | |
| Total equity and liabilities | 10/49 | €441,026 | €217,404 | -€223,622 | -50.7% |
| Equity | 10/15 | €18,350 | €24,942 | +€6,592 | +35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,150 | €18,742 | +€6,592 | +54.3% |
| Amounts payable | 17/49 | €422,675 | €192,462 | -€230,214 | -54.5% |
| Amounts payable after more than one year | 17 | €102,002 | €44,643 | -€57,360 | -56.2% |
| Amounts payable within one year | 42/48 | €320,673 | €147,819 | -€172,854 | -53.9% |
| Trade debts | 44 | €46,336 | €40,456 | -€5,880 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,750 | €3,251 | -€1,499 | -31.6% |
| Gross operating margin | 9900 | €11,921 | €8,114 | -€3,806 | -31.9% |
| Operating profit (loss) | 9901 | €54 | -€4,947 | -€5,001 | |
| Recurring financial income | 75 | €0 | €21,765 | +€21,765 | +9068662.5% |
| Recurring financial charges | 65 | €11,729 | €3,954 | -€7,775 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,675 | €6,592 | +€18,267 | |
| Profit (loss) for the period | 9904 | -€11,675 | €6,592 | +€18,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,675 | €6,592 | +€18,267 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.