CEKI CONSULTING: 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.
CEKI CONSULTING
Largest movements
- Cash +€1,079
up €1,079 (+41.4%), from €2,605 to €3,684
mainly Net result for the year (+€1,520) and Trade debts (+€302)
- Deferred charges and accrued income +€585
up €585 (+5.2%), from €11,336 to €11,921
- Profit (loss) carried forward +€1,520
up €1,520 (+20.6%), from €7,395 to €8,915
- Trade debts +€302
up €302 (+71.3%), from €424 to €725
- Tax, wage and social debts -€230
down €230 (-7.4%), from €3,123 to €2,892
of which Remuneration and social security: -€1,456
- Gross operating margin +€4,445
up €4,445 (+116%), from €3,839 to €8,284
- Financial charges +€2,640
up €2,640 (+255%), from €1,037 to €3,677
- Other operating charges +€1,532
up €1,532 (+465%), from €330 to €1,861
- Taxes +€421
up €421 (+52.4%), from €804 to €1,225
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 | €13,941 | €15,605 | +€1,664 | +11.9% |
| Current assets | 29/58 | €13,941 | €15,605 | +€1,664 | +11.9% |
| Cash at bank and in hand | 54/58 | €2,605 | €3,684 | +€1,079 | +41.4% |
| Deferred charges and accrued income | 490/1 | €11,336 | €11,921 | +€585 | +5.2% |
| Total equity and liabilities | 10/49 | €13,941 | €15,605 | +€1,664 | +11.9% |
| Equity | 10/15 | €10,395 | €11,915 | +€1,520 | +14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,395 | €8,915 | +€1,520 | +20.6% |
| Amounts payable | 17/49 | €3,546 | €3,690 | +€144 | +4.1% |
| Amounts payable within one year | 42/48 | €3,546 | €3,690 | +€144 | +4.1% |
| Trade debts | 44 | €424 | €725 | +€302 | +71.3% |
| Suppliers | 440/4 | €424 | €725 | +€302 | +71.3% |
| Taxes, remuneration and social security | 45 | €3,123 | €2,892 | -€230 | -7.4% |
| Taxes | 450/3 | €667 | €1,892 | +€1,225 | +184% |
| Remuneration and social security | 454/9 | €2,456 | €1,000 | -€1,456 | -59.3% |
| Other amounts payable | 47/48 | - | €72 | +€72 | |
| Other operating charges | 640/8 | €330 | €1,861 | +€1,532 | +465% |
| Gross operating margin | 9900 | €3,839 | €8,284 | +€4,445 | +116% |
| Operating profit (loss) | 9901 | €3,509 | €6,422 | +€2,913 | +83.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,037 | €3,677 | +€2,640 | +255% |
| Recurring financial charges | 65 | €1,037 | €3,677 | +€2,640 | +255% |
| Profit (loss) for the period before taxes | 9903 | €2,473 | €2,745 | +€272 | +11.0% |
| Income taxes | 67/77 | €804 | €1,225 | +€421 | +52.4% |
| Profit (loss) for the period | 9904 | €1,669 | €1,520 | -€149 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,669 | €1,520 | -€149 | -8.9% |
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 13 October 2026 via checked.be.