CECILE: 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.
CECILE
Largest movements
- Cash +€7,973
up €7,973 (+53.0%), from €15,049 to €23,022
mainly Net result for the year (+€14,615) and Depreciation (+€7,067)
- Tangible fixed assets -€3,055
down €3,055 (-22.1%), from €13,806 to €10,751
of which Plant, machinery and equipment: -€1,754
- Receivables within one year -€1,935
down €1,935 (-12.7%), from €15,186 to €13,251
of which Other amounts receivable: -€1,394
- Stocks and contracts +€1,600
up €1,600 (+76.2%), from €2,100 to €3,700
- Profit (loss) carried forward +€14,615
up €14,615, from -€3,844 to €10,771
- Other debts -€8,378
down €8,378 (-31.9%), from €26,257 to €17,879
- Trade debts -€3,374
down €3,374 (-15.2%), from €22,222 to €18,848
- Tax, wage and social debts +€1,854
up €1,854 (+535.8%), from €346 to €2,200
of which Remuneration and social security: +€1,600
- Depreciation +€1,133
up €1,133 (+19.1%), from €5,934 to €7,067
- Gross operating margin +€787
up €787 (+3.3%), from €23,620 to €24,407
- Financial charges +€663
up €663 (+32.2%), from €2,062 to €2,725
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 | €47,981 | €52,698 | +€4,717 | +9.8% |
| Fixed assets | 21/28 | €15,646 | €12,725 | -€2,921 | -18.7% |
| Tangible fixed assets | 22/27 | €13,806 | €10,751 | -€3,055 | -22.1% |
| Plant, machinery and equipment | 23 | €8,935 | €7,181 | -€1,754 | -19.6% |
| Furniture and vehicles | 24 | €4,871 | €3,570 | -€1,301 | -26.7% |
| Financial fixed assets | 28 | €1,840 | €1,974 | +€134 | +7.3% |
| Current assets | 29/58 | €32,335 | €39,973 | +€7,638 | +23.6% |
| Stocks and contracts in progress | 3 | €2,100 | €3,700 | +€1,600 | +76.2% |
| Stocks | 30/36 | €2,100 | €3,700 | +€1,600 | +76.2% |
| Amounts receivable within one year | 40/41 | €15,186 | €13,251 | -€1,935 | -12.7% |
| Trade receivables | 40 | €9,966 | €9,425 | -€541 | -5.4% |
| Other amounts receivable | 41 | €5,220 | €3,826 | -€1,394 | -26.7% |
| Cash at bank and in hand | 54/58 | €15,049 | €23,022 | +€7,973 | +53.0% |
| Total equity and liabilities | 10/49 | €47,981 | €52,698 | +€4,717 | +9.8% |
| Equity | 10/15 | -€844 | €13,771 | +€14,615 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,844 | €10,771 | +€14,615 | |
| Amounts payable | 17/49 | €48,825 | €38,927 | -€9,898 | -20.3% |
| Amounts payable within one year | 42/48 | €48,825 | €38,927 | -€9,898 | -20.3% |
| Trade debts | 44 | €22,222 | €18,848 | -€3,374 | -15.2% |
| Suppliers | 440/4 | €22,222 | €18,848 | -€3,374 | -15.2% |
| Taxes, remuneration and social security | 45 | €346 | €2,200 | +€1,854 | +535.8% |
| Taxes | 450/3 | €346 | €600 | +€254 | +73.4% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €26,257 | €17,879 | -€8,378 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,934 | €7,067 | +€1,133 | +19.1% |
| Gross operating margin | 9900 | €23,620 | €24,407 | +€787 | +3.3% |
| Operating profit (loss) | 9901 | €17,686 | €17,340 | -€346 | -2.0% |
| Financial charges | 65/66B | €2,062 | €2,725 | +€663 | +32.2% |
| Recurring financial charges | 65 | €2,062 | €2,725 | +€663 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €15,624 | €14,615 | -€1,009 | -6.5% |
| Profit (loss) for the period | 9904 | €15,624 | €14,615 | -€1,009 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,624 | €14,615 | -€1,009 | -6.5% |
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 7 October 2026 via checked.be.