Cebera: 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.
Cebera
Largest movements
- Cash +€52,828
up €52,828 (+259%), from €20,419 to €73,247
mainly Net result for the year (+€90,117) and Other debts (+€40,485)
- Receivables within one year -€7,773
down €7,773 (-42.7%), from €18,218 to €10,444
of which Trade receivables: -€16,762
- Debts after one year -€113,537
down €113,537 (-54.2%), from €209,336 to €95,799
- Profit (loss) carried forward +€90,117
up €90,117 (+71.8%), from €125,545 to €215,662
- Other debts +€40,485
up €40,485 (+56.6%), from €71,527 to €112,011
- Tax, wage and social debts +€30,780
up €30,780 (+59.6%), from €51,649 to €82,430
of which Taxes: +€27,622
- Trade debts -€7,069
down €7,069 (-9.6%), from €73,341 to €66,272
- Gross operating margin +€54,559
up €54,559 (+16.4%), from €332,973 to €387,532
- Staff costs -€33,295
down €33,295 (-11.9%), from €280,710 to €247,415
- Taxes +€27,259
up €27,259 (+423%), from €6,443 to €33,702
- Other operating charges -€6,962
down €6,962 (-43.3%), from €16,096 to €9,134
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 | €652,969 | €695,277 | +€42,308 | +6.5% |
| Fixed assets | 21/28 | €612,823 | €609,873 | -€2,950 | -0.5% |
| Tangible fixed assets | 22/27 | €3,501 | €551 | -€2,950 | -84.3% |
| Furniture and vehicles | 24 | €3,501 | €551 | -€2,950 | -84.3% |
| Financial fixed assets | 28 | €609,322 | €609,322 | = | 0.0% |
| Current assets | 29/58 | €40,146 | €85,404 | +€45,258 | +113% |
| Amounts receivable within one year | 40/41 | €18,218 | €10,444 | -€7,773 | -42.7% |
| Trade receivables | 40 | €18,218 | €1,456 | -€16,762 | -92.0% |
| Other amounts receivable | 41 | - | €8,989 | +€8,989 | |
| Cash at bank and in hand | 54/58 | €20,419 | €73,247 | +€52,828 | +259% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,712 | +€203 | +13.5% |
| Total equity and liabilities | 10/49 | €652,969 | €695,277 | +€42,308 | +6.5% |
| Equity | 10/15 | €134,545 | €224,662 | +€90,117 | +67.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,545 | €215,662 | +€90,117 | +71.8% |
| Amounts payable | 17/49 | €518,424 | €470,615 | -€47,809 | -9.2% |
| Amounts payable after more than one year | 17 | €209,336 | €95,799 | -€113,537 | -54.2% |
| Financial debts | 170/4 | €209,336 | €95,799 | -€113,537 | -54.2% |
| Amounts payable within one year | 42/48 | €308,522 | €374,250 | +€65,727 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €112,005 | €113,537 | +€1,531 | +1.4% |
| Trade debts | 44 | €73,341 | €66,272 | -€7,069 | -9.6% |
| Suppliers | 440/4 | €73,341 | €66,272 | -€7,069 | -9.6% |
| Taxes, remuneration and social security | 45 | €51,649 | €82,430 | +€30,780 | +59.6% |
| Taxes | 450/3 | €25,777 | €53,399 | +€27,622 | +107% |
| Remuneration and social security | 454/9 | €25,872 | €29,031 | +€3,159 | +12.2% |
| Other amounts payable | 47/48 | €71,527 | €112,011 | +€40,485 | +56.6% |
| Accrued charges and deferred income | 492/3 | €566 | €566 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €280,710 | €247,415 | -€33,295 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €2,950 | -€450 | -13.2% |
| Other operating charges | 640/8 | €16,096 | €9,134 | -€6,962 | -43.3% |
| Gross operating margin | 9900 | €332,973 | €387,532 | +€54,559 | +16.4% |
| Operating profit (loss) | 9901 | €32,768 | €128,033 | +€95,265 | +291% |
| Financial income | 75/76B | €0 | €3 | +€3 | +30,200% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +30,200% |
| Financial charges | 65/66B | €5,506 | €4,217 | -€1,289 | -23.4% |
| Recurring financial charges | 65 | €5,506 | €4,217 | -€1,289 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €27,262 | €123,819 | +€96,558 | +354% |
| Income taxes | 67/77 | €6,443 | €33,702 | +€27,259 | +423% |
| Profit (loss) for the period | 9904 | €20,818 | €90,117 | +€69,298 | +333% |
| Profit (loss) for the period to be appropriated | 9905 | €20,818 | €90,117 | +€69,298 | +333% |
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 15 October 2026 via checked.be.