Céha-technics: what changed
What changed
Céha-technics
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€5,288
2024 · €14,535-€9,247
Equity
€22,823
2024 · €17,535+€5,288
Cash
€11,597
2024 · €11,171+€425
Balance sheet total
€119,576
2024 · €125,571-€5,995
Largest movements
Assets
- Tangible fixed assets -€20,378
down €20,378 (-23.2%), from €87,662 to €67,284
of which Furniture and vehicles: -€13,972
- Receivables within one year +€13,728
up €13,728 (+56.9%), from €24,114 to €37,843
of which Trade receivables: +€10,582
Equity and liabilities
- Debts after one year -€17,524
down €17,524 (-28.4%), from €61,726 to €44,202
- Reserves +€5,288
up €5,288 (+36.4%), from €14,535 to €19,823
- Trade debts +€3,826
up €3,826 (+45.0%), from €8,510 to €12,336
- Accrued charges and deferred income +€3,133
new in 2025: €3,133
Income statement
- Gross operating margin -€7,985
down €7,985 (-18.8%), from €42,503 to €34,518
- Depreciation +€4,788
up €4,788 (+28.9%), from €16,591 to €21,378
- Taxes -€2,561
down €2,561 (-47.6%), from €5,380 to €2,820
- Financial charges +€1,935
up €1,935 (+73.5%), from €2,635 to €4,570
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,535
Gross operating margin
-€7,985
Depreciation
-€4,788
Other operating charges
+€97
Other operating items
+€2,741
Financial income
+€62
Financial charges
-€1,935
Taxes
+€2,561
Result 2025
€5,288
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,149
Investment
-€1,001
Financing
-€16,723
Cash 2024
€11,171
From operations (derived)
+€18,149
Net result for the year
+€5,288
Depreciation
+€21,378
Receivables within one year
-€13,728
Deferred charges and accrued income
-€229
Trade debts
+€3,826
Tax, wage and social debts
-€780
Other debts
-€739
Accrued charges and deferred income
+€3,133
Investment (derived)
-€1,001
Investment in fixed assets (net)
-€1,001
Financing
-€16,723
Debts after one year
-€17,524
Current portion of long-term debt
+€801
Cash 2025
€11,597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,571 | €119,576 | -€5,995 | -4.8% |
| Fixed assets | 21/28 | €87,662 | €67,284 | -€20,378 | -23.2% |
| Tangible fixed assets | 22/27 | €87,662 | €67,284 | -€20,378 | -23.2% |
| Plant, machinery and equipment | 23 | €1,445 | €1,508 | +€63 | +4.3% |
| Furniture and vehicles | 24 | €56,941 | €42,969 | -€13,972 | -24.5% |
| Leasing and similar rights | 25 | €29,275 | €22,807 | -€6,468 | -22.1% |
| Current assets | 29/58 | €37,909 | €52,292 | +€14,383 | +37.9% |
| Amounts receivable within one year | 40/41 | €24,114 | €37,843 | +€13,728 | +56.9% |
| Trade receivables | 40 | €20,231 | €30,814 | +€10,582 | +52.3% |
| Other amounts receivable | 41 | €3,883 | €7,029 | +€3,146 | +81.0% |
| Cash at bank and in hand | 54/58 | €11,171 | €11,597 | +€425 | +3.8% |
| Deferred charges and accrued income | 490/1 | €2,624 | €2,852 | +€229 | +8.7% |
| Total equity and liabilities | 10/49 | €125,571 | €119,576 | -€5,995 | -4.8% |
| Equity | 10/15 | €17,535 | €22,823 | +€5,288 | +30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,535 | €19,823 | +€5,288 | +36.4% |
| Distributable reserves | 133 | €14,535 | €19,823 | +€5,288 | +36.4% |
| Amounts payable | 17/49 | €108,036 | €96,753 | -€11,283 | -10.4% |
| Amounts payable after more than one year | 17 | €61,726 | €44,202 | -€17,524 | -28.4% |
| Financial debts | 170/4 | €61,726 | €44,202 | -€17,524 | -28.4% |
| Amounts payable within one year | 42/48 | €46,310 | €49,418 | +€3,109 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €16,723 | €17,524 | +€801 | +4.8% |
| Trade debts | 44 | €8,510 | €12,336 | +€3,826 | +45.0% |
| Suppliers | 440/4 | €8,510 | €12,336 | +€3,826 | +45.0% |
| Taxes, remuneration and social security | 45 | €8,457 | €7,677 | -€780 | -9.2% |
| Taxes | 450/3 | €5,457 | €3,177 | -€2,280 | -41.8% |
| Remuneration and social security | 454/9 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Other amounts payable | 47/48 | €12,620 | €11,881 | -€739 | -5.9% |
| Accrued charges and deferred income | 492/3 | - | €3,133 | +€3,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,591 | €21,378 | +€4,788 | +28.9% |
| Other operating charges | 640/8 | €637 | €540 | -€97 | -15.2% |
| Non-recurring operating charges | 66A | €2,741 | €0 | -€2,741 | -100% |
| Gross operating margin | 9900 | €42,503 | €34,518 | -€7,985 | -18.8% |
| Operating profit (loss) | 9901 | €22,535 | €12,600 | -€9,935 | -44.1% |
| Financial income | 75/76B | €16 | €77 | +€62 | +389% |
| Recurring financial income | 75 | €16 | €77 | +€62 | +389% |
| Financial charges | 65/66B | €2,635 | €4,570 | +€1,935 | +73.5% |
| Recurring financial charges | 65 | €2,635 | €4,570 | +€1,935 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €19,916 | €8,107 | -€11,808 | -59.3% |
| Income taxes | 67/77 | €5,380 | €2,820 | -€2,561 | -47.6% |
| Profit (loss) for the period | 9904 | €14,535 | €5,288 | -€9,247 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,535 | €5,288 | -€9,247 | -63.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.