CECAMA: 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.
CECAMA
Largest movements
- Receivables within one year +€117,010
up €117,010 (+147%), from €79,644 to €196,654
of which Other amounts receivable: +€117,290
- Cash -€63,352
down €63,352 (-82.7%), from €76,594 to €13,242
mainly Receivables within one year (-€117,010) and Investment in fixed assets (net) (-€2,133)
- Profit (loss) carried forward +€41,069
up €41,069 (+38.6%), from €106,473 to €147,542
- Other debts +€11,187
up €11,187 (+8.8%), from €127,038 to €138,225
- Gross operating margin +€27,026
up €27,026 (+111%), from €24,323 to €51,349
- Financial income +€10,715
up €10,715 (+546%), from €1,964 to €12,679
- Taxes +€8,480
up €8,480 (+148%), from €5,725 to €14,205
- Financial charges +€4,014
up €4,014 (+463%), from €868 to €4,882
- Other operating charges +€1,204
up €1,204 (+203%), from €593 to €1,797
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 | €313,455 | €368,900 | +€55,444 | +17.7% |
| Fixed assets | 21/28 | €12,651 | €12,709 | +€58 | +0.5% |
| Tangible fixed assets | 22/27 | €2,576 | €2,634 | +€58 | +2.3% |
| Furniture and vehicles | 24 | €2,576 | €2,634 | +€58 | +2.3% |
| Financial fixed assets | 28 | €10,075 | €10,075 | = | 0.0% |
| Current assets | 29/58 | €300,805 | €356,191 | +€55,386 | +18.4% |
| Amounts receivable after more than one year | 29 | €136,400 | €136,400 | = | 0.0% |
| Trade receivables | 290 | €136,400 | €136,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,644 | €196,654 | +€117,010 | +147% |
| Trade receivables | 40 | €1,680 | €1,400 | -€280 | -16.7% |
| Other amounts receivable | 41 | €77,964 | €195,254 | +€117,290 | +150% |
| Cash at bank and in hand | 54/58 | €76,594 | €13,242 | -€63,352 | -82.7% |
| Deferred charges and accrued income | 490/1 | €8,167 | €9,894 | +€1,727 | +21.1% |
| Total equity and liabilities | 10/49 | €313,455 | €368,900 | +€55,444 | +17.7% |
| Equity | 10/15 | €120,113 | €161,182 | +€41,069 | +34.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,473 | €147,542 | +€41,069 | +38.6% |
| Amounts payable | 17/49 | €193,343 | €207,718 | +€14,375 | +7.4% |
| Amounts payable within one year | 42/48 | €184,343 | €198,718 | +€14,375 | +7.8% |
| Trade debts | 44 | €41,171 | €41,108 | -€62 | -0.2% |
| Suppliers | 440/4 | €41,171 | €41,108 | -€62 | -0.2% |
| Taxes, remuneration and social security | 45 | €16,134 | €19,385 | +€3,251 | +20.2% |
| Taxes | 450/3 | €16,134 | €19,385 | +€3,251 | +20.2% |
| Other amounts payable | 47/48 | €127,038 | €138,225 | +€11,187 | +8.8% |
| Accrued charges and deferred income | 492/3 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,422 | €2,074 | +€652 | +45.9% |
| Other operating charges | 640/8 | €593 | €1,797 | +€1,204 | +203% |
| Gross operating margin | 9900 | €24,323 | €51,349 | +€27,026 | +111% |
| Operating profit (loss) | 9901 | €22,308 | €47,477 | +€25,169 | +113% |
| Financial income | 75/76B | €1,964 | €12,679 | +€10,715 | +546% |
| Recurring financial income | 75 | €1,964 | €12,679 | +€10,715 | +546% |
| Financial charges | 65/66B | €868 | €4,882 | +€4,014 | +463% |
| Recurring financial charges | 65 | €868 | €4,882 | +€4,014 | +463% |
| Profit (loss) for the period before taxes | 9903 | €23,404 | €55,274 | +€31,870 | +136% |
| Income taxes | 67/77 | €5,725 | €14,205 | +€8,480 | +148% |
| Profit (loss) for the period | 9904 | €17,679 | €41,069 | +€23,390 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €17,679 | €41,069 | +€23,390 | +132% |
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 16 October 2026 via checked.be.