CEMATECHNIEK: 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.
CEMATECHNIEK
Largest movements
- Cash +€76,949
up €76,949 (+28.0%), from €274,512 to €351,460
mainly Net result for the year (+€50,436) and Receivables within one year (+€21,410)
- Receivables within one year -€21,410
down €21,410 (-67.7%), from €31,642 to €10,232
- Tangible fixed assets -€7,568
down €7,568 (-86.7%), from €8,731 to €1,163
of which Plant, machinery and equipment: -€7,174
- Reserves +€59,130
up €59,130 (+42.7%), from €138,478 to €197,607
- Profit (loss) carried forward -€17,753
no longer reported in 2025 (was €17,753)
- Gross operating margin +€12,687
up €12,687 (+18.1%), from €69,922 to €82,609
- Taxes +€3,231
up €3,231 (+15.3%), from €21,160 to €24,391
- Depreciation +€2,584
up €2,584 (+45.3%), from €5,699 to €8,283
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 | €316,151 | €364,804 | +€48,653 | +15.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,766 | €1,198 | -€7,568 | -86.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,731 | €1,163 | -€7,568 | -86.7% |
| Plant, machinery and equipment | 23 | €7,642 | €469 | -€7,174 | -93.9% |
| Furniture and vehicles | 24 | €1,088 | €695 | -€394 | -36.2% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €307,386 | €363,606 | +€56,221 | +18.3% |
| Amounts receivable within one year | 40/41 | €31,642 | €10,232 | -€21,410 | -67.7% |
| Trade receivables | 40 | €31,642 | €10,232 | -€21,410 | -67.7% |
| Cash at bank and in hand | 54/58 | €274,512 | €351,460 | +€76,949 | +28.0% |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,914 | +€682 | +55.3% |
| Total equity and liabilities | 10/49 | €316,151 | €364,804 | +€48,653 | +15.4% |
| Equity | 10/15 | €168,630 | €210,007 | +€41,377 | +24.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,478 | €197,607 | +€59,130 | +42.7% |
| Distributable reserves | 133 | €138,478 | €197,607 | +€59,130 | +42.7% |
| Profit (loss) carried forward | 14 | €17,753 | - | -€17,753 | |
| Amounts payable | 17/49 | €147,521 | €154,797 | +€7,276 | +4.9% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,447 | €119,797 | +€7,350 | +6.5% |
| Trade debts | 44 | €86 | €3,092 | +€3,006 | +3,476% |
| Suppliers | 440/4 | €86 | €3,092 | +€3,006 | +3,476% |
| Taxes, remuneration and social security | 45 | €24,307 | €25,388 | +€1,081 | +4.4% |
| Taxes | 450/3 | €24,307 | €25,388 | +€1,081 | +4.4% |
| Other amounts payable | 47/48 | €88,053 | €91,316 | +€3,263 | +3.7% |
| Accrued charges and deferred income | 492/3 | €74 | - | -€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,699 | €8,283 | +€2,584 | +45.3% |
| Other operating charges | 640/8 | €927 | €957 | +€30 | +3.2% |
| Gross operating margin | 9900 | €69,922 | €82,609 | +€12,687 | +18.1% |
| Operating profit (loss) | 9901 | €63,296 | €73,369 | +€10,073 | +15.9% |
| Financial income | 75/76B | €1,320 | €1,569 | +€249 | +18.9% |
| Recurring financial income | 75 | €1,320 | €1,569 | +€249 | +18.9% |
| Financial charges | 65/66B | €28 | €112 | +€84 | +307% |
| Recurring financial charges | 65 | €28 | €112 | +€84 | +307% |
| Profit (loss) for the period before taxes | 9903 | €64,588 | €74,827 | +€10,238 | +15.9% |
| Income taxes | 67/77 | €21,160 | €24,391 | +€3,231 | +15.3% |
| Profit (loss) for the period | 9904 | €43,429 | €50,436 | +€7,007 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,429 | €50,436 | +€7,007 | +16.1% |
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 21 October 2026 via checked.be.