CEMA BEHEER: what changed
What changed
CEMA BEHEER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€210,739
2024 · €387,127-€176,388
Equity
€2.6m
2024 · €2.6m
Cash
€128,380
2024 · €262,382-€134,002
Balance sheet total
€3.3m
2024 · €3.3m-€61,047
Largest movements
Assets
- Cash -€134,002
down €134,002 (-51.1%), from €262,382 to €128,380
mainly Contributions, distributions and other (-€210,739) and Receivables within one year (-€72,956)
- Receivables within one year +€72,956
up €72,956 (+66.7%), from €109,357 to €182,313
of which Trade receivables: +€79,860
Equity and liabilities
- Other debts -€59,261
down €59,261 (-15.3%), from €387,699 to €328,438
Income statement
- Financial income -€167,202
no longer reported in 2025 (was €167,202)
- Taxes +€10,584
up €10,584 (+14.4%), from €73,308 to €83,892
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
€387,127
Gross operating margin
+€706
Other operating charges
-€31
Financial income
-€167,202
Financial charges
+€722
Taxes
-€10,584
Result 2025
€210,739
raises the resultlowers the result
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
+€76,844
Investment
€0
Financing
-€210,846
Cash 2024
€262,382
From operations (derived)
+€76,844
Net result for the year
+€210,739
Receivables within one year
-€72,956
Trade debts
-€1,661
Smaller working-capital items
-€19
Other debts
-€59,261
Financing
-€210,846
Current portion of long-term debt
-€107
Contributions, distributions and other
-€210,739
Cash 2025
€128,380
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,320,077 | €3,259,031 | -€61,047 | -1.8% |
| Fixed assets | 21/28 | €2,295,136 | €2,295,136 | = | 0.0% |
| Financial fixed assets | 28 | €2,295,136 | €2,295,136 | = | 0.0% |
| Current assets | 29/58 | €1,024,941 | €963,895 | -€61,047 | -6.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,357 | €182,313 | +€72,956 | +66.7% |
| Trade receivables | 40 | €79,860 | €159,720 | +€79,860 | +100% |
| Other amounts receivable | 41 | €29,497 | €22,593 | -€6,904 | -23.4% |
| Cash at bank and in hand | 54/58 | €262,382 | €128,380 | -€134,002 | -51.1% |
| Deferred charges and accrued income | 490/1 | €603,202 | €603,202 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,320,077 | €3,259,031 | -€61,047 | -1.8% |
| Equity | 10/15 | €2,649,272 | €2,649,272 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,628,812 | €2,628,812 | = | 0.0% |
| Amounts payable | 17/49 | €670,805 | €609,759 | -€61,047 | -9.1% |
| Amounts payable within one year | 42/48 | €670,775 | €609,759 | -€61,017 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €25,391 | €25,284 | -€107 | -0.4% |
| Trade debts | 44 | €6,929 | €5,268 | -€1,661 | -24.0% |
| Suppliers | 440/4 | €6,929 | €5,268 | -€1,661 | -24.0% |
| Taxes, remuneration and social security | 45 | €250,757 | €250,768 | +€11 | 0.0% |
| Taxes | 450/3 | €250,757 | €250,768 | +€11 | 0.0% |
| Other amounts payable | 47/48 | €387,699 | €328,438 | -€59,261 | -15.3% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €296,475 | €297,181 | +€706 | +0.2% |
| Operating profit (loss) | 9901 | €295,445 | €296,121 | +€676 | +0.2% |
| Financial income | 75/76B | €167,202 | - | -€167,202 | |
| Recurring financial income | 75 | €167,202 | - | -€167,202 | |
| Financial charges | 65/66B | €2,212 | €1,489 | -€722 | -32.7% |
| Recurring financial charges | 65 | €2,212 | €1,489 | -€722 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €460,435 | €294,631 | -€165,804 | -36.0% |
| Income taxes | 67/77 | €73,308 | €83,892 | +€10,584 | +14.4% |
| Profit (loss) for the period | 9904 | €387,127 | €210,739 | -€176,388 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €387,127 | €210,739 | -€176,388 | -45.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.