CEMA GROUP: 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.
CEMA GROUP
Largest movements
- Receivables within one year +€266,163
up €266,163 (+38.2%), from €696,452 to €962,614
of which Other amounts receivable: +€281,616
- Cash +€128,125
up €128,125 (+82.6%), from €155,131 to €283,256
mainly Net result for the year (+€381,163) and Deferred charges and accrued income (+€20,816)
- Deferred charges and accrued income -€20,816
down €20,816 (-58.4%), from €35,623 to €14,807
- Profit (loss) carried forward +€381,163
up €381,163 (+35.4%), from €1.1m to €1.5m
- Gross operating margin -€12,838
down €12,838 (-47.1%), from €27,277 to €14,439
- Financial income +€10,151
up €10,151 (+2.8%), from €366,597 to €376,748
- Taxes -€8,358
down €8,358 (-46.0%), from €18,173 to €9,815
- Financial charges -€6,749
down €6,749 (-97.6%), from €6,918 to €168
of which Non-recurring financial charges: -€6,750
- Other operating charges -€308
down €308 (-88.5%), from €348 to €40
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 | €1,115,707 | €1,489,178 | +€373,472 | +33.5% |
| Fixed assets | 21/28 | €228,500 | €228,500 | = | 0.0% |
| Financial fixed assets | 28 | €228,500 | €228,500 | = | 0.0% |
| Current assets | 29/58 | €887,206 | €1,260,678 | +€373,472 | +42.1% |
| Amounts receivable within one year | 40/41 | €696,452 | €962,614 | +€266,163 | +38.2% |
| Trade receivables | 40 | €25,288 | €9,835 | -€15,453 | -61.1% |
| Other amounts receivable | 41 | €671,164 | €952,780 | +€281,616 | +42.0% |
| Cash at bank and in hand | 54/58 | €155,131 | €283,256 | +€128,125 | +82.6% |
| Deferred charges and accrued income | 490/1 | €35,623 | €14,807 | -€20,816 | -58.4% |
| Total equity and liabilities | 10/49 | €1,115,707 | €1,489,178 | +€373,472 | +33.5% |
| Equity | 10/15 | €1,088,150 | €1,469,314 | +€381,163 | +35.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €900 | €900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,078,250 | €1,459,414 | +€381,163 | +35.4% |
| Amounts payable | 17/49 | €27,556 | €19,865 | -€7,692 | -27.9% |
| Amounts payable within one year | 42/48 | €26,861 | €14,517 | -€12,344 | -46.0% |
| Trade debts | 44 | €4,102 | €154 | -€3,948 | -96.3% |
| Suppliers | 440/4 | €4,102 | €154 | -€3,948 | -96.3% |
| Taxes, remuneration and social security | 45 | €18,211 | €9,815 | -€8,396 | -46.1% |
| Taxes | 450/3 | €18,211 | €9,815 | -€8,396 | -46.1% |
| Other amounts payable | 47/48 | €4,548 | €4,548 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €695 | €5,348 | +€4,653 | +669% |
| Other operating charges | 640/8 | €348 | €40 | -€308 | -88.5% |
| Gross operating margin | 9900 | €27,277 | €14,439 | -€12,838 | -47.1% |
| Operating profit (loss) | 9901 | €26,929 | €14,399 | -€12,531 | -46.5% |
| Financial income | 75/76B | €366,597 | €376,748 | +€10,151 | +2.8% |
| Recurring financial income | 75 | €366,597 | €376,748 | +€10,151 | +2.8% |
| Financial charges | 65/66B | €6,918 | €168 | -€6,749 | -97.6% |
| Recurring financial charges | 65 | €168 | €168 | +€1 | +0.5% |
| Non-recurring financial charges | 66B | €6,750 | - | -€6,750 | |
| Profit (loss) for the period before taxes | 9903 | €386,609 | €390,979 | +€4,370 | +1.1% |
| Income taxes | 67/77 | €18,173 | €9,815 | -€8,358 | -46.0% |
| Profit (loss) for the period | 9904 | €368,435 | €381,163 | +€12,728 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €368,435 | €381,163 | +€12,728 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.