CEKA CONSULT: what changed
Two financial 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.
CEKA CONSULT
Largest movements
- Cash +€19,360
up €19,360 (+48.0%), from €40,308 to €59,668
mainly Net result for the year (+€55,349) and Depreciation (+€2,296)
- Receivables within one year +€3,652
up €3,652 (+100%), from €3,651 to €7,303
- Reserves +€55,349
up €55,349 (+84.0%), from €65,892 to €121,241
- Debts after one year -€28,571
down €28,571 (-14.8%), from €192,857 to €164,286
- Other debts -€5,582
down €5,582 (-100%), from €5,582 to €0
- Gross operating margin -€10,913
down €10,913 (-14.0%), from €78,154 to €67,241
- Depreciation +€1,405
up €1,405 (+158%), from €891 to €2,296
- Taxes -€1,036
down €1,036 (-14.9%), from €6,938 to €5,902
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.
Derived cash bridge
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 | €338,289 | €360,256 | +€21,967 | +6.5% |
| Formation expenses | 20 | €1,511 | €1,123 | -€389 | -25.7% |
| Fixed assets | 21/28 | €256,506 | €255,860 | -€646 | -0.3% |
| Tangible fixed assets | 22/27 | €6,106 | €5,460 | -€646 | -10.6% |
| Plant, machinery and equipment | 23 | €1,557 | €1,788 | +€231 | +14.9% |
| Furniture and vehicles | 24 | - | €3,672 | +€3,672 | |
| Assets under construction and advance payments | 27 | €4,549 | €0 | -€4,549 | -100% |
| Financial fixed assets | 28 | €250,400 | €250,400 | = | 0.0% |
| Current assets | 29/58 | €80,272 | €103,274 | +€23,002 | +28.7% |
| Amounts receivable within one year | 40/41 | €3,651 | €7,303 | +€3,652 | +100% |
| Other amounts receivable | 41 | €3,651 | €7,303 | +€3,652 | +100% |
| Cash at bank and in hand | 54/58 | €40,308 | €59,668 | +€19,360 | +48.0% |
| Deferred charges and accrued income | 490/1 | €36,313 | €36,303 | -€10 | 0.0% |
| Total equity and liabilities | 10/49 | €338,289 | €360,256 | +€21,967 | +6.5% |
| Equity | 10/15 | €100,892 | €156,241 | +€55,349 | +54.9% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €65,892 | €121,241 | +€55,349 | +84.0% |
| Distributable reserves | 133 | €65,892 | €121,241 | +€55,349 | +84.0% |
| Amounts payable | 17/49 | €237,397 | €204,015 | -€33,383 | -14.1% |
| Amounts payable after more than one year | 17 | €192,857 | €164,286 | -€28,571 | -14.8% |
| Other amounts payable | 178/9 | €192,857 | €164,286 | -€28,571 | -14.8% |
| Amounts payable within one year | 42/48 | €44,540 | €39,729 | -€4,811 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €28,571 | €28,571 | = | 0.0% |
| Trade debts | 44 | €504 | €2,206 | +€1,702 | +338% |
| Suppliers | 440/4 | €504 | €2,206 | +€1,702 | +338% |
| Taxes, remuneration and social security | 45 | €9,883 | €8,952 | -€931 | -9.4% |
| Taxes | 450/3 | €9,883 | €8,952 | -€931 | -9.4% |
| Other amounts payable | 47/48 | €5,582 | €0 | -€5,582 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €2,296 | +€1,405 | +158% |
| Other operating charges | 640/8 | €1,041 | €341 | -€700 | -67.2% |
| Gross operating margin | 9900 | €78,154 | €67,241 | -€10,913 | -14.0% |
| Operating profit (loss) | 9901 | €76,221 | €64,603 | -€11,618 | -15.2% |
| Financial income | 75/76B | - | €89 | +€89 | |
| Recurring financial income | 75 | - | €89 | +€89 | |
| Financial charges | 65/66B | €3,391 | €3,441 | +€50 | +1.5% |
| Recurring financial charges | 65 | €3,391 | €3,441 | +€50 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €72,830 | €61,251 | -€11,579 | -15.9% |
| Income taxes | 67/77 | €6,938 | €5,902 | -€1,036 | -14.9% |
| Profit (loss) for the period | 9904 | €65,892 | €55,349 | -€10,543 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,892 | €55,349 | -€10,543 | -16.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.