Cécila: 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.
Cécila
Largest movements
- Cash +€11,256
up €11,256 (+56.1%), from €20,064 to €31,320
mainly Tax, wage and social debts (+€10,075) and Depreciation (+€9,149)
- Stocks and contracts -€7,361
down €7,361 (-40.1%), from €18,349 to €10,988
- Tangible fixed assets -€7,241
down €7,241 (-27.8%), from €26,042 to €18,801
of which Furniture and vehicles: -€3,964
- Receivables within one year -€3,232
down €3,232 (-61.3%), from €5,272 to €2,040
of which Trade receivables: -€3,288
- Deferred charges and accrued income +€1,933
up €1,933 (+506%), from €382 to €2,315
- Tax, wage and social debts +€10,075
up €10,075 (+58.9%), from €17,103 to €27,179
of which Remuneration and social security: +€7,083
- Profit (loss) carried forward -€8,419
down €8,419 (-103%), from -€8,203 to -€16,622
- Current portion of long-term debt -€6,832
down €6,832 (-94.4%), from €7,238 to €406
- Gross operating margin -€79,022
down €79,022 (-39.5%), from €200,018 to €120,996
- Staff costs -€51,066
down €51,066 (-34.7%), from €147,263 to €96,198
- Other operating charges +€3,964
up €3,964 (+140%), from €2,832 to €6,796
- Depreciation -€3,590
down €3,590 (-28.2%), from €12,739 to €9,149
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 | €70,108 | €65,463 | -€4,646 | -6.6% |
| Fixed assets | 21/28 | €26,042 | €18,801 | -€7,241 | -27.8% |
| Tangible fixed assets | 22/27 | €26,042 | €18,801 | -€7,241 | -27.8% |
| Furniture and vehicles | 24 | €22,765 | €18,801 | -€3,964 | -17.4% |
| Leasing and similar rights | 25 | €3,277 | - | -€3,277 | |
| Current assets | 29/58 | €44,067 | €46,662 | +€2,595 | +5.9% |
| Stocks and contracts in progress | 3 | €18,349 | €10,988 | -€7,361 | -40.1% |
| Stocks | 30/36 | €18,349 | €10,988 | -€7,361 | -40.1% |
| Amounts receivable within one year | 40/41 | €5,272 | €2,040 | -€3,232 | -61.3% |
| Trade receivables | 40 | €4,219 | €931 | -€3,288 | -77.9% |
| Other amounts receivable | 41 | €1,053 | €1,109 | +€56 | +5.3% |
| Cash at bank and in hand | 54/58 | €20,064 | €31,320 | +€11,256 | +56.1% |
| Deferred charges and accrued income | 490/1 | €382 | €2,315 | +€1,933 | +506% |
| Total equity and liabilities | 10/49 | €70,108 | €65,463 | -€4,646 | -6.6% |
| Equity | 10/15 | €9,076 | €657 | -€8,419 | -92.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,879 | €4,879 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,019 | €3,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,203 | -€16,622 | -€8,419 | -103% |
| Amounts payable | 17/49 | €61,033 | €64,806 | +€3,774 | +6.2% |
| Amounts payable within one year | 42/48 | €61,033 | €64,806 | +€3,774 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €7,238 | €406 | -€6,832 | -94.4% |
| Trade debts | 44 | €8,447 | €8,221 | -€225 | -2.7% |
| Suppliers | 440/4 | €8,447 | €8,221 | -€225 | -2.7% |
| Advances received on contracts in progress | 46 | €350 | €675 | +€325 | +92.9% |
| Taxes, remuneration and social security | 45 | €17,103 | €27,179 | +€10,075 | +58.9% |
| Taxes | 450/3 | €8,441 | €11,433 | +€2,992 | +35.5% |
| Remuneration and social security | 454/9 | €8,663 | €15,746 | +€7,083 | +81.8% |
| Other amounts payable | 47/48 | €27,895 | €28,325 | +€430 | +1.5% |
| Remuneration, social security and pensions | 62 | €147,263 | €96,198 | -€51,066 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,739 | €9,149 | -€3,590 | -28.2% |
| Other operating charges | 640/8 | €2,832 | €6,796 | +€3,964 | +140% |
| Non-recurring operating charges | 66A | - | €11,180 | +€11,180 | |
| Gross operating margin | 9900 | €200,018 | €120,996 | -€79,022 | -39.5% |
| Operating profit (loss) | 9901 | €37,184 | -€2,326 | -€39,510 | |
| Financial income | 75/76B | €1 | €67 | +€66 | +10,215% |
| Recurring financial income | 75 | €1 | €67 | +€66 | +10,215% |
| Financial charges | 65/66B | €4,537 | €4,237 | -€300 | -6.6% |
| Recurring financial charges | 65 | €4,537 | €4,237 | -€300 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €32,648 | -€6,496 | -€39,144 | |
| Income taxes | 67/77 | €288 | €1,923 | +€1,635 | +567% |
| Profit (loss) for the period | 9904 | €32,360 | -€8,419 | -€40,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,360 | -€8,419 | -€40,779 |
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.