CECOMI: 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.
CECOMI
Largest movements
- Cash +€40,143
up €40,143 (+5.5%), from €723,571 to €763,714
mainly Depreciation (+€20,316) and Deferred charges and accrued income (+€11,132)
- Tangible fixed assets -€18,378
down €18,378 (-4.5%), from €410,974 to €392,596
of which Land and buildings: -€14,574
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€57,997
up €57,997, from -€24,447 to €33,550
- Depreciation -€30,375
down €30,375 (-59.9%), from €50,691 to €20,316
- Financial income -€7,133
down €7,133 (-33.1%), from €21,524 to €14,392
- Other operating charges +€991
up €991 (+6.2%), from €16,044 to €17,035
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 | €1,153,926 | €1,163,279 | +€9,353 | +0.8% |
| Fixed assets | 21/28 | €410,974 | €392,596 | -€18,378 | -4.5% |
| Tangible fixed assets | 22/27 | €410,974 | €392,596 | -€18,378 | -4.5% |
| Land and buildings | 22 | €377,610 | €363,036 | -€14,574 | -3.9% |
| Plant, machinery and equipment | 23 | €33,364 | €27,783 | -€5,581 | -16.7% |
| Furniture and vehicles | 24 | - | €1,777 | +€1,777 | |
| Current assets | 29/58 | €742,953 | €770,683 | +€27,731 | +3.7% |
| Amounts receivable within one year | 40/41 | €5,787 | €4,506 | -€1,281 | -22.1% |
| Other amounts receivable | 41 | €5,787 | €4,506 | -€1,281 | -22.1% |
| Cash at bank and in hand | 54/58 | €723,571 | €763,714 | +€40,143 | +5.5% |
| Deferred charges and accrued income | 490/1 | €13,596 | €2,464 | -€11,132 | -81.9% |
| Total equity and liabilities | 10/49 | €1,153,926 | €1,163,279 | +€9,353 | +0.8% |
| Equity | 10/15 | €1,148,569 | €1,158,305 | +€9,735 | +0.8% |
| Contributions | 10/11 | €553,000 | €553,000 | = | 0.0% |
| Reserves | 13 | €554,118 | €554,118 | = | 0.0% |
| Distributable reserves | 133 | €554,118 | €554,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,451 | €51,187 | +€9,735 | +23.5% |
| Amounts payable | 17/49 | €5,357 | €4,975 | -€383 | -7.1% |
| Amounts payable within one year | 42/48 | €5,336 | €4,953 | -€383 | -7.2% |
| Trade debts | 44 | €363 | €453 | +€90 | +24.8% |
| Suppliers | 440/4 | €363 | €453 | +€90 | +24.8% |
| Taxes, remuneration and social security | 45 | €4,500 | €4,500 | = | 0.0% |
| Taxes | 450/3 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 47/48 | €473 | - | -€473 | |
| Accrued charges and deferred income | 492/3 | €21 | €22 | +€0 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,691 | €20,316 | -€30,375 | -59.9% |
| Other operating charges | 640/8 | €16,044 | €17,035 | +€991 | +6.2% |
| Gross operating margin | 9900 | -€24,447 | €33,550 | +€57,997 | |
| Operating profit (loss) | 9901 | -€91,182 | -€3,802 | +€87,380 | +95.8% |
| Financial income | 75/76B | €21,524 | €14,392 | -€7,133 | -33.1% |
| Recurring financial income | 75 | €21,524 | €14,392 | -€7,133 | -33.1% |
| Financial charges | 65/66B | €344 | €280 | -€64 | -18.7% |
| Recurring financial charges | 65 | €344 | €280 | -€64 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€70,002 | €10,310 | +€80,312 | |
| Income taxes | 67/77 | €599 | €575 | -€24 | -4.1% |
| Profit (loss) for the period | 9904 | -€70,601 | €9,735 | +€80,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,601 | €9,735 | +€80,336 |
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.