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CEDE: 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.

What changed

CEDE

BE 0461.701.291
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€62,046
2024 · €159,677-€97,631
Equity
€1.7m
2024 · €1.7m+€62,046
Cash
€1.0m
2024 · €8,168+€1.0m
Balance sheet total
€1.8m
2024 · €2.0m-€127,366

Largest movements

2024 to 2025
Assets
  • Cash +€1.0m

    up €1.0m (+12620.8%), from €8,168 to €1.0m

    mainly Receivables within one year (+€958,392) and Stocks and contracts (+€115,795)

  • Receivables within one year -€958,392

    down €958,392 (-85.7%), from €1.1m to €159,733

    of which Other amounts receivable: -€841,988

  • Stocks and contracts -€115,795

    down €115,795 (-21.1%), from €548,180 to €432,385

  • Deferred charges and accrued income -€44,623

    down €44,623 (-47.1%), from €94,723 to €50,100

  • Tangible fixed assets -€23,008

    down €23,008 (-16.1%), from €143,182 to €120,174

Equity and liabilities
  • Trade debts -€182,004

    down €182,004 (-71.8%), from €253,558 to €71,554

  • Profit (loss) carried forward +€62,046

    up €62,046 (+11.6%), from €533,233 to €595,279

Income statement
  • Gross operating margin -€109,130

    down €109,130 (-20.9%), from €521,909 to €412,779

  • Write-downs +€63,144

    new in 2025: €63,144

  • Staff costs -€42,984

    down €42,984 (-16.1%), from €267,645 to €224,661

  • Taxes -€36,774

    down €36,774 (-62.5%), from €58,867 to €22,093

  • Financial income -€5,780

    down €5,780 (-22.6%), from €25,618 to €19,838

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €159,677
Gross operating margin -€109,130
Staff costs +€42,984
Depreciation -€323
Write-downs -€63,144
Other operating charges -€355
Financial income -€5,780
Financial charges +€1,343
Taxes +€36,774
Result 2025 €62,046

Cash bridge derived

cash 2024 to 2025

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.

From operations +€1.0m
Investment -€4,483
Financing +€0
Cash 2024 €8,168
Net result for the year +€62,046
Depreciation +€43,931
Stocks and contracts +€115,795
Receivables within one year +€958,392
Deferred charges and accrued income +€44,623
Trade debts -€182,004
Tax, wage and social debts -€6,383
Accrued charges and deferred income -€1,026
Investment in fixed assets (net) -€4,483
Contributions, distributions and other +€0
Cash 2025 €1.0m
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,960,330 €1,832,964 -€127,366 -6.5%
Fixed assets 21/28 €191,134 €151,686 -€39,448 -20.6%
Intangible fixed assets 21 €47,952 €31,512 -€16,440 -34.3%
Tangible fixed assets 22/27 €143,182 €120,174 -€23,008 -16.1%
Plant, machinery and equipment 23 €143,182 €120,174 -€23,008 -16.1%
Current assets 29/58 €1,769,196 €1,681,278 -€87,918 -5.0%
Stocks and contracts in progress 3 €548,180 €432,385 -€115,795 -21.1%
Stocks 30/36 €548,180 €432,385 -€115,795 -21.1%
Amounts receivable within one year 40/41 €1,118,125 €159,733 -€958,392 -85.7%
Trade receivables 40 €246,116 €129,713 -€116,403 -47.3%
Other amounts receivable 41 €872,008 €30,020 -€841,988 -96.6%
Cash at bank and in hand 54/58 €8,168 €1,039,060 +€1.0m +12620.8%
Deferred charges and accrued income 490/1 €94,723 €50,100 -€44,623 -47.1%
Total equity and liabilities 10/49 €1,960,330 €1,832,964 -€127,366 -6.5%
Equity 10/15 €1,656,638 €1,718,684 +€62,046 +3.7%
Contributions 10/11 €1,021,277 €1,021,277 -€0 0.0%
Capital 10 €1,021,277 €1,021,277 -€0 0.0%
Issued capital 100 €1,021,277 €1,021,277 -€0 0.0%
Reserves 13 €102,128 €102,128 +€0 0.0%
Non-distributable reserves 130/1 €102,128 €102,128 +€0 0.0%
Legal reserve 130 €102,128 €102,128 +€0 0.0%
Profit (loss) carried forward 14 €533,233 €595,279 +€62,046 +11.6%
Amounts payable 17/49 €303,692 €114,280 -€189,412 -62.4%
Amounts payable within one year 42/48 €302,628 €114,241 -€188,387 -62.3%
Trade debts 44 €253,558 €71,554 -€182,004 -71.8%
Suppliers 440/4 €253,558 €71,554 -€182,004 -71.8%
Taxes, remuneration and social security 45 €49,070 €42,687 -€6,383 -13.0%
Taxes 450/3 €30,236 €28,163 -€2,073 -6.9%
Remuneration and social security 454/9 €18,834 €14,524 -€4,310 -22.9%
Accrued charges and deferred income 492/3 €1,065 €39 -€1,026 -96.3%
Remuneration, social security and pensions 62 €267,645 €224,661 -€42,984 -16.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €43,608 €43,931 +€323 +0.7%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €63,144 +€63,144
Other operating charges 640/8 €13,496 €13,851 +€355 +2.6%
Gross operating margin 9900 €521,909 €412,779 -€109,130 -20.9%
Operating profit (loss) 9901 €197,160 €67,192 -€129,968 -65.9%
Financial income 75/76B €25,618 €19,838 -€5,780 -22.6%
Recurring financial income 75 €25,618 €19,838 -€5,780 -22.6%
Financial charges 65/66B €4,234 €2,891 -€1,343 -31.7%
Recurring financial charges 65 €4,234 €2,891 -€1,343 -31.7%
Profit (loss) for the period before taxes 9903 €218,544 €84,139 -€134,405 -61.5%
Income taxes 67/77 €58,867 €22,093 -€36,774 -62.5%
Profit (loss) for the period 9904 €159,677 €62,046 -€97,631 -61.1%
Profit (loss) for the period to be appropriated 9905 €159,677 €62,046 -€97,631 -61.1%

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 30 September 2026 via checked.be.