CEBO: 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.
CEBO
Largest movements
- Receivables within one year +€199,650
up €199,650 (+8318.8%), from €2,400 to €202,050
- Cash -€155,692
down €155,692 (-65.9%), from €236,335 to €80,643
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€199,650)
- Other debts +€190,000
up €190,000 (+1900.0%), from €10,000 to €200,000
- Reserves -€146,208
down €146,208 (-84.7%), from €172,527 to €26,320
of which Distributable reserves: -€149,208
- Financial income -€4,521
down €4,521 (-93.5%), from €4,835 to €314
- Taxes -€996
down €996 (-5.2%), from €19,051 to €18,054
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 | €609,248 | €653,207 | +€43,958 | +7.2% |
| Fixed assets | 21/28 | €370,514 | €370,514 | = | 0.0% |
| Tangible fixed assets | 22/27 | €370,514 | €370,514 | = | 0.0% |
| Land and buildings | 22 | €370,514 | €370,514 | = | 0.0% |
| Current assets | 29/58 | €238,735 | €282,693 | +€43,958 | +18.4% |
| Amounts receivable within one year | 40/41 | €2,400 | €202,050 | +€199,650 | +8318.8% |
| Other amounts receivable | 41 | €2,400 | €202,050 | +€199,650 | +8318.8% |
| Cash at bank and in hand | 54/58 | €236,335 | €80,643 | -€155,692 | -65.9% |
| Total equity and liabilities | 10/49 | €609,248 | €653,207 | +€43,958 | +7.2% |
| Equity | 10/15 | €593,946 | €447,739 | -€146,208 | -24.6% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Revaluation surpluses | 12 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €172,527 | €26,320 | -€146,208 | -84.7% |
| Non-distributable reserves | 130/1 | €19,000 | €22,000 | +€3,000 | +15.8% |
| Legal reserve | 130 | €19,000 | €22,000 | +€3,000 | +15.8% |
| Distributable reserves | 133 | €153,527 | €4,320 | -€149,208 | -97.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,302 | €205,468 | +€190,166 | +1242.7% |
| Amounts payable within one year | 42/48 | €15,012 | €205,169 | +€190,157 | +1266.7% |
| Trade debts | 44 | €5,012 | €5,169 | +€157 | +3.1% |
| Suppliers | 440/4 | €5,012 | €5,169 | +€157 | +3.1% |
| Other amounts payable | 47/48 | €10,000 | €200,000 | +€190,000 | +1900.0% |
| Accrued charges and deferred income | 492/3 | €291 | €299 | +€8 | +2.9% |
| Other operating charges | 640/8 | €5,514 | €5,691 | +€177 | +3.2% |
| Gross operating margin | 9900 | €76,891 | €77,261 | +€371 | +0.5% |
| Operating profit (loss) | 9901 | €71,377 | €71,570 | +€194 | +0.3% |
| Financial income | 75/76B | €4,835 | €314 | -€4,521 | -93.5% |
| Recurring financial income | 75 | €4,835 | €314 | -€4,521 | -93.5% |
| Financial charges | 65/66B | €33 | €38 | +€5 | +13.6% |
| Recurring financial charges | 65 | €33 | €38 | +€5 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €76,179 | €71,847 | -€4,332 | -5.7% |
| Income taxes | 67/77 | €19,051 | €18,054 | -€996 | -5.2% |
| Profit (loss) for the period | 9904 | €57,128 | €53,792 | -€3,336 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,128 | €53,792 | -€3,336 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.