CEDYA CONCEPT: 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.
CEDYA CONCEPT
Largest movements
- Receivables within one year +€166,182
up €166,182 (+115.2%), from €144,236 to €310,419
of which Other amounts receivable: +€220,561
- Cash -€33,120
down €33,120 (-24.2%), from €136,914 to €103,794
mainly Receivables within one year (-€166,182) and Accrued charges and deferred income (-€85,779)
- Stocks and contracts +€25,600
up €25,600 (+565.6%), from €4,526 to €30,126
- Tangible fixed assets -€13,351
down €13,351 (-35.8%), from €37,282 to €23,931
of which Other tangible fixed assets: -€8,623
- Trade debts +€203,921
up €203,921 (+281.7%), from €72,398 to €276,319
- Accrued charges and deferred income -€85,779
no longer reported in 2024 (was €85,779)
- Profit (loss) carried forward +€31,834
up €31,834 (+43.3%), from €73,442 to €105,276
- Debts after one year -€7,224
down €7,224 (-14.2%), from €50,996 to €43,772
- Gross operating margin +€24,115
up €24,115 (+36.1%), from €66,835 to €90,951
- Other operating charges +€5,566
up €5,566 (+125.1%), from €4,450 to €10,016
- Taxes -€4,179
down €4,179 (-23.1%), from €18,066 to €13,887
- Financial income -€1,539
down €1,539 (-48.4%), from €3,178 to €1,639
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,254 | €484,616 | +€143,362 | +42.0% |
| Fixed assets | 21/28 | €47,307 | €33,956 | -€13,351 | -28.2% |
| Tangible fixed assets | 22/27 | €37,282 | €23,931 | -€13,351 | -35.8% |
| Plant, machinery and equipment | 23 | €5,750 | €2,909 | -€2,841 | -49.4% |
| Furniture and vehicles | 24 | €4,733 | €2,846 | -€1,888 | -39.9% |
| Other tangible fixed assets | 26 | €26,799 | €18,176 | -€8,623 | -32.2% |
| Financial fixed assets | 28 | €10,025 | €10,025 | = | 0.0% |
| Current assets | 29/58 | €293,947 | €450,660 | +€156,713 | +53.3% |
| Stocks and contracts in progress | 3 | €4,526 | €30,126 | +€25,600 | +565.6% |
| Stocks | 30/36 | €4,526 | €30,126 | +€25,600 | +565.6% |
| Amounts receivable within one year | 40/41 | €144,236 | €310,419 | +€166,182 | +115.2% |
| Trade receivables | 40 | €128,649 | €74,270 | -€54,379 | -42.3% |
| Other amounts receivable | 41 | €15,587 | €236,148 | +€220,561 | +1415.0% |
| Cash at bank and in hand | 54/58 | €136,914 | €103,794 | -€33,120 | -24.2% |
| Deferred charges and accrued income | 490/1 | €8,270 | €6,322 | -€1,949 | -23.6% |
| Total equity and liabilities | 10/49 | €341,254 | €484,616 | +€143,362 | +42.0% |
| Equity | 10/15 | €106,442 | €138,276 | +€31,834 | +29.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,442 | €105,276 | +€31,834 | +43.3% |
| Amounts payable | 17/49 | €234,812 | €346,340 | +€111,528 | +47.5% |
| Amounts payable after more than one year | 17 | €50,996 | €43,772 | -€7,224 | -14.2% |
| Financial debts | 170/4 | €50,996 | €43,772 | -€7,224 | -14.2% |
| Amounts payable within one year | 42/48 | €98,037 | €302,568 | +€204,531 | +208.6% |
| Current portion of amounts payable after more than one year | 42 | €7,013 | €7,224 | +€211 | +3.0% |
| Trade debts | 44 | €72,398 | €276,319 | +€203,921 | +281.7% |
| Suppliers | 440/4 | €72,398 | €276,319 | +€203,921 | +281.7% |
| Taxes, remuneration and social security | 45 | €18,625 | €19,025 | +€399 | +2.1% |
| Taxes | 450/3 | €18,625 | €19,025 | +€399 | +2.1% |
| Accrued charges and deferred income | 492/3 | €85,779 | - | -€85,779 | |
| Remuneration, social security and pensions | 62 | - | €163 | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,590 | €14,551 | -€39 | -0.3% |
| Other operating charges | 640/8 | €4,450 | €10,016 | +€5,566 | +125.1% |
| Gross operating margin | 9900 | €66,835 | €90,951 | +€24,115 | +36.1% |
| Operating profit (loss) | 9901 | €47,796 | €66,220 | +€18,425 | +38.5% |
| Financial income | 75/76B | €3,178 | €1,639 | -€1,539 | -48.4% |
| Recurring financial income | 75 | €3,178 | €1,639 | -€1,539 | -48.4% |
| Financial charges | 65/66B | €2,645 | €2,138 | -€507 | -19.2% |
| Recurring financial charges | 65 | €2,645 | €2,138 | -€507 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €48,329 | €65,721 | +€17,392 | +36.0% |
| Income taxes | 67/77 | €18,066 | €13,887 | -€4,179 | -23.1% |
| Profit (loss) for the period | 9904 | €30,263 | €51,834 | +€21,571 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,263 | €51,834 | +€21,571 | +71.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.