Cebus: 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.
Cebus
Largest movements
- Cash +€67,740
up €67,740 (+53.6%), from €126,311 to €194,051
mainly Net result for the year (+€70,421) and Tax, wage and social debts (+€16,265)
- Current investments +€18,387
new in 2025: €18,387
- Reserves +€70,421
up €70,421 (+95.0%), from €74,105 to €144,526
- Tax, wage and social debts +€16,265
up €16,265 (+33.6%), from €48,424 to €64,689
of which Taxes: +€18,137
- Gross operating margin -€4,839
down €4,839 (-4.7%), from €103,723 to €98,884
- Taxes -€1,078
down €1,078 (-3.7%), from €29,042 to €27,964
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 | €126,311 | €212,520 | +€86,209 | +68.3% |
| Current assets | 29/58 | €126,311 | €212,520 | +€86,209 | +68.3% |
| Amounts receivable within one year | 40/41 | - | €82 | +€82 | |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Current investments | 50/53 | - | €18,387 | +€18,387 | |
| Cash at bank and in hand | 54/58 | €126,311 | €194,051 | +€67,740 | +53.6% |
| Total equity and liabilities | 10/49 | €126,311 | €212,520 | +€86,209 | +68.3% |
| Equity | 10/15 | €76,605 | €147,026 | +€70,421 | +91.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €74,105 | €144,526 | +€70,421 | +95.0% |
| Distributable reserves | 133 | €74,105 | €144,526 | +€70,421 | +95.0% |
| Amounts payable | 17/49 | €49,706 | €65,494 | +€15,788 | +31.8% |
| Amounts payable within one year | 42/48 | €49,706 | €65,494 | +€15,788 | +31.8% |
| Trade debts | 44 | €1,282 | €805 | -€477 | -37.2% |
| Suppliers | 440/4 | €1,282 | €805 | -€477 | -37.2% |
| Taxes, remuneration and social security | 45 | €48,424 | €64,689 | +€16,265 | +33.6% |
| Taxes | 450/3 | €46,552 | €64,689 | +€18,137 | +39.0% |
| Remuneration and social security | 454/9 | €1,872 | - | -€1,872 | |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €103,723 | €98,884 | -€4,839 | -4.7% |
| Operating profit (loss) | 9901 | €103,723 | €98,734 | -€4,989 | -4.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €576 | €349 | -€227 | -39.4% |
| Recurring financial charges | 65 | €576 | €349 | -€227 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €103,147 | €98,385 | -€4,762 | -4.6% |
| Income taxes | 67/77 | €29,042 | €27,964 | -€1,078 | -3.7% |
| Profit (loss) for the period | 9904 | €74,105 | €70,421 | -€3,684 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,105 | €70,421 | -€3,684 | -5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.