CECA MIJN: 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.
CECA MIJN
Largest movements
- Tangible fixed assets -€17,929
down €17,929 (-3.6%), from €491,280 to €473,351
- Receivables within one year +€8,800
up €8,800 (+409.8%), from €2,147 to €10,947
- Deferred charges and accrued income +€5,602
up €5,602 (+40.1%), from €13,973 to €19,575
- Other debts +€66,100
up €66,100 (+112.3%), from €58,879 to €124,978
- Debts after one year -€29,884
down €29,884 (-8.2%), from €362,245 to €332,362
- Profit (loss) carried forward -€16,151
down €16,151 (-34.2%), from -€47,165 to -€63,316
- Short-term financial debts -€15,119
down €15,119 (-100.0%), from €15,119 to €0
- Trade debts -€5,937
down €5,937 (-53.4%), from €11,111 to €5,175
- Write-downs -€22,500
down €22,500 (-100.0%), from €22,500 to €0
- Other operating charges -€5,005
down €5,005 (-34.1%), from €14,665 to €9,660
- Gross operating margin +€4,661
up €4,661 (+27.6%), from €16,917 to €21,578
- Financial charges +€1,152
up €1,152 (+12.8%), from €8,988 to €10,139
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 | €507,400 | €503,902 | -€3,498 | -0.7% |
| Fixed assets | 21/28 | €491,280 | €473,351 | -€17,929 | -3.6% |
| Tangible fixed assets | 22/27 | €491,280 | €473,351 | -€17,929 | -3.6% |
| Land and buildings | 22 | €491,280 | €473,351 | -€17,929 | -3.6% |
| Current assets | 29/58 | €16,120 | €30,551 | +€14,431 | +89.5% |
| Amounts receivable within one year | 40/41 | €2,147 | €10,947 | +€8,800 | +409.8% |
| Other amounts receivable | 41 | €2,147 | €10,947 | +€8,800 | +409.8% |
| Cash at bank and in hand | 54/58 | €0 | €29 | +€29 | |
| Deferred charges and accrued income | 490/1 | €13,973 | €19,575 | +€5,602 | +40.1% |
| Total equity and liabilities | 10/49 | €507,400 | €503,902 | -€3,498 | -0.7% |
| Equity | 10/15 | €26,605 | €10,454 | -€16,151 | -60.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €13,770 | €13,770 | = | 0.0% |
| Distributable reserves | 133 | €13,770 | €13,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,165 | -€63,316 | -€16,151 | -34.2% |
| Amounts payable | 17/49 | €480,795 | €493,448 | +€12,653 | +2.6% |
| Amounts payable after more than one year | 17 | €362,245 | €332,362 | -€29,884 | -8.2% |
| Financial debts | 170/4 | €362,245 | €332,362 | -€29,884 | -8.2% |
| Amounts payable within one year | 42/48 | €118,199 | €160,337 | +€42,137 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €29,413 | €29,884 | +€471 | +1.6% |
| Financial debts | 43 | €15,119 | €0 | -€15,119 | -100.0% |
| Credit institutions | 430/8 | €15,119 | €0 | -€15,119 | -100.0% |
| Trade debts | 44 | €11,111 | €5,175 | -€5,937 | -53.4% |
| Suppliers | 440/4 | €11,111 | €5,175 | -€5,937 | -53.4% |
| Taxes, remuneration and social security | 45 | €3,678 | €300 | -€3,378 | -91.8% |
| Taxes | 450/3 | €3,678 | €300 | -€3,378 | -91.8% |
| Other amounts payable | 47/48 | €58,879 | €124,978 | +€66,100 | +112.3% |
| Accrued charges and deferred income | 492/3 | €350 | €750 | +€400 | +114.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,929 | €17,929 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,500 | €0 | -€22,500 | -100.0% |
| Other operating charges | 640/8 | €14,665 | €9,660 | -€5,005 | -34.1% |
| Gross operating margin | 9900 | €16,917 | €21,578 | +€4,661 | +27.6% |
| Operating profit (loss) | 9901 | -€38,177 | -€6,012 | +€32,166 | +84.3% |
| Financial charges | 65/66B | €8,988 | €10,139 | +€1,152 | +12.8% |
| Recurring financial charges | 65 | €8,988 | €10,139 | +€1,152 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,165 | -€16,151 | +€31,014 | +65.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€47,165 | -€16,151 | +€31,014 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,165 | -€16,151 | +€31,014 | +65.8% |
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 12 October 2026 via checked.be.