CeeBe: 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.
CeeBe
Largest movements
- Cash -€511,885
down €511,885 (-74.4%), from €688,311 to €176,425
mainly Trade debts (-€317,204) and Tax, wage and social debts (-€236,139)
- Receivables within one year -€86,208
down €86,208 (-10.7%), from €802,197 to €715,989
of which Trade receivables: -€145,807
- Stocks and contracts -€72,334
down €72,334 (-60.2%), from €120,159 to €47,825
- Trade debts -€317,204
down €317,204 (-51.7%), from €613,443 to €296,239
- Tax, wage and social debts -€236,139
down €236,139 (-72.3%), from €326,820 to €90,682
of which Taxes: -€236,877
- Reserves -€116,152
down €116,152 (-11.2%), from €1.0m to €925,459
- Gross operating margin -€227,934
down €227,934 (-37.8%), from €602,680 to €374,746
- Staff costs +€51,793
up €51,793 (+12.6%), from €410,786 to €462,579
- Taxes -€46,600
down €46,600 (-87.4%), from €53,300 to €6,700
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 | €2,042,704 | €1,386,528 | -€656,176 | -32.1% |
| Fixed assets | 21/28 | €120,570 | €127,889 | +€7,319 | +6.1% |
| Intangible fixed assets | 21 | €5,238 | €4,008 | -€1,230 | -23.5% |
| Tangible fixed assets | 22/27 | €115,182 | €123,731 | +€8,549 | +7.4% |
| Plant, machinery and equipment | 23 | €17,470 | €13,015 | -€4,455 | -25.5% |
| Furniture and vehicles | 24 | €23,631 | €25,175 | +€1,544 | +6.5% |
| Other tangible fixed assets | 26 | €74,081 | €85,540 | +€11,460 | +15.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,922,134 | €1,258,639 | -€663,495 | -34.5% |
| Amounts receivable after more than one year | 29 | €285,000 | €285,000 | = | 0.0% |
| Other amounts receivable | 291 | €285,000 | €285,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €120,159 | €47,825 | -€72,334 | -60.2% |
| Stocks | 30/36 | €120,159 | €47,825 | -€72,334 | -60.2% |
| Amounts receivable within one year | 40/41 | €802,197 | €715,989 | -€86,208 | -10.7% |
| Trade receivables | 40 | €759,270 | €613,463 | -€145,807 | -19.2% |
| Other amounts receivable | 41 | €42,927 | €102,526 | +€59,600 | +138.8% |
| Cash at bank and in hand | 54/58 | €688,311 | €176,425 | -€511,885 | -74.4% |
| Deferred charges and accrued income | 490/1 | €26,468 | €33,400 | +€6,933 | +26.2% |
| Total equity and liabilities | 10/49 | €2,042,704 | €1,386,528 | -€656,176 | -32.1% |
| Equity | 10/15 | €1,050,911 | €934,759 | -€116,152 | -11.1% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €1,041,611 | €925,459 | -€116,152 | -11.2% |
| Distributable reserves | 133 | €1,041,611 | €925,459 | -€116,152 | -11.2% |
| Amounts payable | 17/49 | €991,793 | €451,769 | -€540,024 | -54.4% |
| Amounts payable within one year | 42/48 | €991,793 | €447,850 | -€543,943 | -54.8% |
| Trade debts | 44 | €613,443 | €296,239 | -€317,204 | -51.7% |
| Suppliers | 440/4 | €613,443 | €296,239 | -€317,204 | -51.7% |
| Advances received on contracts in progress | 46 | €22,093 | €22,093 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €326,820 | €90,682 | -€236,139 | -72.3% |
| Taxes | 450/3 | €261,768 | €24,891 | -€236,877 | -90.5% |
| Remuneration and social security | 454/9 | €65,052 | €65,791 | +€738 | +1.1% |
| Other amounts payable | 47/48 | €29,437 | €38,836 | +€9,400 | +31.9% |
| Accrued charges and deferred income | 492/3 | - | €3,919 | +€3,919 | |
| Non-recurring operating income | 76A | €7,600 | - | -€7,600 | |
| Remuneration, social security and pensions | 62 | €410,786 | €462,579 | +€51,793 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,384 | €21,903 | +€2,519 | +13.0% |
| Other operating charges | 640/8 | €9,083 | €5,593 | -€3,490 | -38.4% |
| Non-recurring operating charges | 66A | €15,586 | - | -€15,586 | |
| Gross operating margin | 9900 | €602,680 | €374,746 | -€227,934 | -37.8% |
| Operating profit (loss) | 9901 | €147,841 | -€115,329 | -€263,170 | |
| Financial income | 75/76B | €13,947 | €11,185 | -€2,762 | -19.8% |
| Recurring financial income | 75 | €13,947 | €11,185 | -€2,762 | -19.8% |
| Financial charges | 65/66B | €8,204 | €5,308 | -€2,896 | -35.3% |
| Recurring financial charges | 65 | €8,204 | €5,308 | -€2,896 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €153,583 | -€109,452 | -€263,035 | |
| Income taxes | 67/77 | €53,300 | €6,700 | -€46,600 | -87.4% |
| Profit (loss) for the period | 9904 | €100,283 | -€116,152 | -€216,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,283 | -€116,152 | -€216,436 |
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 1 October 2026 via checked.be.