CEBI: 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.
CEBI
Largest movements
- Tangible fixed assets -€17,480
down €17,480 (-16.1%), from €108,385 to €90,905
of which Other tangible fixed assets: -€11,678
- Receivables within one year +€12,418
up €12,418 (+15.9%), from €77,935 to €90,353
- Cash +€2,971
up €2,971 (+8.2%), from €36,140 to €39,111
mainly Net result for the year (+€31,898) and Depreciation (+€17,480)
- Debts after one year -€36,124
down €36,124 (-30.0%), from €120,349 to €84,225
- Reserves +€31,898
up €31,898 (+597%), from €5,342 to €37,240
- Trade debts +€15,091
up €15,091 (+21.1%), from €71,492 to €86,583
- Tax, wage and social debts -€13,566
down €13,566 (-98.0%), from €13,836 to €270
- Gross operating margin +€2,303
up €2,303 (+3.7%), from €62,376 to €64,679
- Taxes -€1,702
down €1,702 (-12.3%), from €13,836 to €12,135
- Financial charges +€889
up €889 (+44.3%), from €2,006 to €2,895
- Financial income +€810
up €810 (+234%), from €346 to €1,156
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 | €254,214 | €252,287 | -€1,927 | -0.8% |
| Fixed assets | 21/28 | €108,870 | €91,585 | -€17,285 | -15.9% |
| Tangible fixed assets | 22/27 | €108,385 | €90,905 | -€17,480 | -16.1% |
| Furniture and vehicles | 24 | €21,178 | €15,377 | -€5,801 | -27.4% |
| Other tangible fixed assets | 26 | €87,206 | €75,528 | -€11,678 | -13.4% |
| Financial fixed assets | 28 | €485 | €680 | +€195 | +40.2% |
| Current assets | 29/58 | €145,344 | €160,702 | +€15,358 | +10.6% |
| Amounts receivable after more than one year | 29 | €30,361 | €30,361 | = | 0.0% |
| Other amounts receivable | 291 | €30,361 | €30,361 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,935 | €90,353 | +€12,418 | +15.9% |
| Other amounts receivable | 41 | €77,935 | €90,353 | +€12,418 | +15.9% |
| Cash at bank and in hand | 54/58 | €36,140 | €39,111 | +€2,971 | +8.2% |
| Deferred charges and accrued income | 490/1 | €908 | €877 | -€31 | -3.4% |
| Total equity and liabilities | 10/49 | €254,214 | €252,287 | -€1,927 | -0.8% |
| Equity | 10/15 | €6,342 | €38,240 | +€31,898 | +503% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,342 | €37,240 | +€31,898 | +597% |
| Distributable reserves | 133 | €5,342 | €37,240 | +€31,898 | +597% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €247,871 | €214,047 | -€33,825 | -13.6% |
| Amounts payable after more than one year | 17 | €120,349 | €84,225 | -€36,124 | -30.0% |
| Financial debts | 170/4 | €120,349 | €84,225 | -€36,124 | -30.0% |
| Amounts payable within one year | 42/48 | €127,522 | €129,052 | +€1,531 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €42,193 | €42,199 | +€6 | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €71,492 | €86,583 | +€15,091 | +21.1% |
| Suppliers | 440/4 | €71,492 | €86,583 | +€15,091 | +21.1% |
| Taxes, remuneration and social security | 45 | €13,836 | €270 | -€13,566 | -98.0% |
| Taxes | 450/3 | €13,836 | €270 | -€13,566 | -98.0% |
| Accrued charges and deferred income | 492/3 | - | €769 | +€769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,055 | €17,480 | +€425 | +2.5% |
| Other operating charges | 640/8 | €1,139 | €1,427 | +€288 | +25.3% |
| Gross operating margin | 9900 | €62,376 | €64,679 | +€2,303 | +3.7% |
| Operating profit (loss) | 9901 | €44,182 | €45,772 | +€1,590 | +3.6% |
| Financial income | 75/76B | €346 | €1,156 | +€810 | +234% |
| Recurring financial income | 75 | €346 | €1,156 | +€810 | +234% |
| Financial charges | 65/66B | €2,006 | €2,895 | +€889 | +44.3% |
| Recurring financial charges | 65 | €2,006 | €2,895 | +€889 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €42,521 | €44,033 | +€1,511 | +3.6% |
| Income taxes | 67/77 | €13,836 | €12,135 | -€1,702 | -12.3% |
| Profit (loss) for the period | 9904 | €28,685 | €31,898 | +€3,213 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,685 | €31,898 | +€3,213 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.