CÉGROTEC: 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.
CÉGROTEC
Largest movements
- Receivables within one year +€29,189
up €29,189 (+48.3%), from €60,488 to €89,676
of which Trade receivables: +€34,825
- Cash -€12,869
down €12,869 (-30.0%), from €42,827 to €29,958
mainly Receivables within one year (-€29,189) and Other debts (-€14,254)
- Stocks and contracts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tangible fixed assets -€3,481
down €3,481 (-42.8%), from €8,143 to €4,662
of which Furniture and vehicles: -€2,354
- Trade debts +€14,727
up €14,727 (+97.4%), from €15,121 to €29,848
- Other debts -€14,254
down €14,254 (-43.5%), from €32,769 to €18,515
- Profit (loss) carried forward +€2,931
up €2,931 (+4.1%), from €71,773 to €74,705
- Financial charges -€186
down €186 (-36.2%), from €513 to €327
- Other operating charges -€165
down €165 (-23.8%), from €693 to €528
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 | €121,663 | €125,068 | +€3,405 | +2.8% |
| Fixed assets | 21/28 | €8,143 | €4,662 | -€3,481 | -42.8% |
| Tangible fixed assets | 22/27 | €8,143 | €4,662 | -€3,481 | -42.8% |
| Land and buildings | 22 | €1,481 | €1,299 | -€182 | -12.3% |
| Plant, machinery and equipment | 23 | €1,519 | €574 | -€945 | -62.2% |
| Furniture and vehicles | 24 | €5,143 | €2,789 | -€2,354 | -45.8% |
| Current assets | 29/58 | €113,520 | €120,407 | +€6,886 | +6.1% |
| Stocks and contracts in progress | 3 | €10,000 | €0 | -€10,000 | -100.0% |
| Contracts in progress | 37 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €60,488 | €89,676 | +€29,189 | +48.3% |
| Trade receivables | 40 | €43,714 | €78,539 | +€34,825 | +79.7% |
| Other amounts receivable | 41 | €16,774 | €11,137 | -€5,636 | -33.6% |
| Cash at bank and in hand | 54/58 | €42,827 | €29,958 | -€12,869 | -30.0% |
| Deferred charges and accrued income | 490/1 | €206 | €773 | +€567 | +275.8% |
| Total equity and liabilities | 10/49 | €121,663 | €125,068 | +€3,405 | +2.8% |
| Equity | 10/15 | €72,773 | €75,705 | +€2,931 | +4.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,773 | €74,705 | +€2,931 | +4.1% |
| Amounts payable | 17/49 | €48,890 | €49,364 | +€474 | +1.0% |
| Amounts payable within one year | 42/48 | €48,890 | €49,364 | +€474 | +1.0% |
| Trade debts | 44 | €15,121 | €29,848 | +€14,727 | +97.4% |
| Suppliers | 440/4 | €15,121 | €29,848 | +€14,727 | +97.4% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €32,769 | €18,515 | -€14,254 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,481 | €3,481 | +€0 | 0.0% |
| Other operating charges | 640/8 | €693 | €528 | -€165 | -23.8% |
| Gross operating margin | 9900 | €8,082 | €8,122 | +€40 | +0.5% |
| Operating profit (loss) | 9901 | €3,908 | €4,113 | +€205 | +5.3% |
| Financial income | 75/76B | €50 | €17 | -€33 | -66.1% |
| Recurring financial income | 75 | €50 | €17 | -€33 | -66.1% |
| Financial charges | 65/66B | €513 | €327 | -€186 | -36.2% |
| Recurring financial charges | 65 | €513 | €327 | -€186 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €3,445 | €3,803 | +€358 | +10.4% |
| Income taxes | 67/77 | €808 | €872 | +€63 | +7.8% |
| Profit (loss) for the period | 9904 | €2,636 | €2,931 | +€295 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,636 | €2,931 | +€295 | +11.2% |
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 6 October 2026 via checked.be.