CEBOMA: 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.
CEBOMA
Largest movements
- Cash -€14,012
down €14,012 (-43.1%), from €32,544 to €18,532
mainly Net result for the year (-€16,982) and Investment in fixed assets (net) (-€7,997)
- Receivables within one year -€8,747
down €8,747 (-45.7%), from €19,138 to €10,391
of which Other amounts receivable: -€6,327
- Tangible fixed assets -€1,992
down €1,992 (-7.4%), from €26,877 to €24,885
of which Furniture and vehicles: -€9,164
- Profit (loss) carried forward -€16,982
down €16,982 (-107%), from -€15,837 to -€32,819
- Debts after one year -€6,854
down €6,854 (-56.6%), from €12,106 to €5,252
- Trade debts -€1,310
down €1,310 (-46.5%), from €2,819 to €1,509
- Turnover -€54,017
no longer reported in 2025 (was €54,017)
- Purchases and services -€43,427
no longer reported in 2025 (was €43,427)
- Gross operating margin -€13,916
down €13,916, from €10,720 to -€3,196
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 | €80,177 | €55,197 | -€24,980 | -31.2% |
| Formation expenses | 20 | €935 | €693 | -€242 | -25.9% |
| Fixed assets | 21/28 | €27,162 | €25,170 | -€1,992 | -7.3% |
| Tangible fixed assets | 22/27 | €26,877 | €24,885 | -€1,992 | -7.4% |
| Plant, machinery and equipment | 23 | €1,610 | €836 | -€774 | -48.1% |
| Furniture and vehicles | 24 | €25,267 | €16,103 | -€9,164 | -36.3% |
| Other tangible fixed assets | 26 | - | €7,946 | +€7,946 | |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €52,080 | €29,334 | -€22,746 | -43.7% |
| Amounts receivable within one year | 40/41 | €19,138 | €10,391 | -€8,747 | -45.7% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €16,718 | €10,391 | -€6,327 | -37.8% |
| Cash at bank and in hand | 54/58 | €32,544 | €18,532 | -€14,012 | -43.1% |
| Deferred charges and accrued income | 490/1 | €398 | €411 | +€13 | +3.3% |
| Total equity and liabilities | 10/49 | €80,177 | €55,197 | -€24,980 | -31.2% |
| Equity | 10/15 | €58,086 | €41,104 | -€16,982 | -29.2% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €65,858 | €65,858 | = | 0.0% |
| Distributable reserves | 133 | €65,858 | €65,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,837 | -€32,819 | -€16,982 | -107% |
| Amounts payable | 17/49 | €22,091 | €14,093 | -€7,998 | -36.2% |
| Amounts payable after more than one year | 17 | €12,106 | €5,252 | -€6,854 | -56.6% |
| Financial debts | 170/4 | €12,106 | €5,252 | -€6,854 | -56.6% |
| Amounts payable within one year | 42/48 | €9,985 | €8,841 | -€1,144 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €6,687 | €6,853 | +€166 | +2.5% |
| Trade debts | 44 | €2,819 | €1,509 | -€1,310 | -46.5% |
| Suppliers | 440/4 | €2,819 | €1,509 | -€1,310 | -46.5% |
| Taxes, remuneration and social security | 45 | €479 | €479 | = | 0.0% |
| Taxes | 450/3 | €479 | €479 | = | 0.0% |
| Turnover | 70 | €54,017 | - | -€54,017 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,427 | - | -€43,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,525 | €10,231 | -€294 | -2.8% |
| Other operating charges | 640/8 | €1,265 | €1,376 | +€111 | +8.8% |
| Gross operating margin | 9900 | €10,720 | -€3,196 | -€13,916 | |
| Operating profit (loss) | 9901 | -€1,070 | -€14,803 | -€13,733 | -1,283% |
| Financial income | 75/76B | €425 | - | -€425 | |
| Recurring financial income | 75 | €425 | - | -€425 | |
| Financial charges | 65/66B | €1,633 | €2,039 | +€406 | +24.9% |
| Recurring financial charges | 65 | €1,633 | €2,039 | +€406 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,278 | -€16,842 | -€14,564 | -639% |
| Income taxes | 67/77 | €139 | €140 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€2,417 | -€16,982 | -€14,565 | -603% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,417 | -€16,982 | -€14,565 | -603% |
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.