CEJARI: 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.
CEJARI
Largest movements
- Tangible fixed assets +€6,123
up €6,123 (+8.0%), from €76,814 to €82,937
of which Plant, machinery and equipment: +€6,123
- Other debts +€23,287
up €23,287 (+15.4%), from €151,041 to €174,328
- Profit (loss) carried forward -€17,093
down €17,093 (-16.1%), from -€106,133 to -€123,226
- Depreciation +€1,313
up €1,313 (+23.1%), from €5,683 to €6,996
- Gross operating margin -€174
down €174 (-1.8%), from -€9,878 to -€10,052
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 | €76,856 | €83,050 | +€6,194 | +8.1% |
| Fixed assets | 21/28 | €76,814 | €82,937 | +€6,123 | +8.0% |
| Tangible fixed assets | 22/27 | €76,814 | €82,937 | +€6,123 | +8.0% |
| Land and buildings | 22 | €38,485 | €38,485 | = | 0.0% |
| Plant, machinery and equipment | 23 | €38,329 | €44,452 | +€6,123 | +16.0% |
| Current assets | 29/58 | €42 | €113 | +€71 | +169.0% |
| Cash at bank and in hand | 54/58 | €42 | €113 | +€71 | +169.0% |
| Total equity and liabilities | 10/49 | €76,856 | €83,050 | +€6,194 | +8.1% |
| Equity | 10/15 | -€74,185 | -€91,278 | -€17,093 | -23.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €961 | €961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €961 | €961 | = | 0.0% |
| Legal reserve | 130 | €961 | €961 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,133 | -€123,226 | -€17,093 | -16.1% |
| Amounts payable | 17/49 | €151,041 | €174,328 | +€23,287 | +15.4% |
| Amounts payable within one year | 42/48 | €151,041 | €174,328 | +€23,287 | +15.4% |
| Other amounts payable | 47/48 | €151,041 | €174,328 | +€23,287 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,683 | €6,996 | +€1,313 | +23.1% |
| Gross operating margin | 9900 | -€9,878 | -€10,052 | -€174 | -1.8% |
| Operating profit (loss) | 9901 | -€15,561 | -€17,048 | -€1,487 | -9.6% |
| Financial charges | 65/66B | €56 | €45 | -€11 | -19.6% |
| Recurring financial charges | 65 | €56 | €45 | -€11 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,617 | -€17,093 | -€1,476 | -9.5% |
| Profit (loss) for the period | 9904 | -€15,617 | -€17,093 | -€1,476 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,617 | -€17,093 | -€1,476 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.