CEMENTBOUW BINDMIDDELEN: 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.
CEMENTBOUW BINDMIDDELEN
Largest movements
- Receivables within one year +€48,477
up €48,477 (+1.5%), from €3.2m to €3.3m
of which Trade receivables: +€47,609
- Other debts +€1.0m
new in 2025: €1.0m
- Profit (loss) carried forward -€881,091
down €881,091 (-35.3%), from €2.5m to €1.6m
- Trade debts -€88,508
down €88,508 (-13.7%), from €644,718 to €556,210
- Tax, wage and social debts +€33,000
new in 2025: €33,000
- Gross operating margin -€621,199
down €621,199 (-77.6%), from €800,374 to €179,175
- Taxes -€209,398
down €209,398 (-87.0%), from €240,575 to €31,177
- Financial income -€160,948
down €160,948 (-39.7%), from €404,913 to €243,965
- Financial charges -€38,840
down €38,840 (-11.9%), from €325,490 to €286,650
- Write-downs -€10,000
down €10,000 (-200%), from -€5,000 to -€15,000
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,224,109 | €3,286,650 | +€62,541 | +1.9% |
| Current assets | 29/58 | €3,224,109 | €3,286,650 | +€62,541 | +1.9% |
| Amounts receivable within one year | 40/41 | €3,216,156 | €3,264,633 | +€48,477 | +1.5% |
| Trade receivables | 40 | €498,101 | €545,710 | +€47,609 | +9.6% |
| Other amounts receivable | 41 | €2,718,055 | €2,718,923 | +€868 | 0.0% |
| Deferred charges and accrued income | 490/1 | €7,953 | €22,017 | +€14,065 | +177% |
| Total equity and liabilities | 10/49 | €3,224,109 | €3,286,650 | +€62,541 | +1.9% |
| Equity | 10/15 | €2,572,531 | €1,691,440 | -€881,091 | -34.2% |
| Contributions | 10/11 | €62,027 | €62,027 | = | 0.0% |
| Capital | 10 | €62,027 | €62,027 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Uncalled capital | 101 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,498,104 | €1,617,014 | -€881,091 | -35.3% |
| Amounts payable | 17/49 | €651,578 | €1,595,210 | +€943,632 | +145% |
| Amounts payable within one year | 42/48 | €644,718 | €1,589,210 | +€944,492 | +146% |
| Trade debts | 44 | €644,718 | €556,210 | -€88,508 | -13.7% |
| Suppliers | 440/4 | €644,718 | €556,210 | -€88,508 | -13.7% |
| Taxes, remuneration and social security | 45 | - | €33,000 | +€33,000 | |
| Taxes | 450/3 | - | €33,000 | +€33,000 | |
| Other amounts payable | 47/48 | - | €1,000,000 | +€1.0m | |
| Accrued charges and deferred income | 492/3 | €6,860 | €6,000 | -€860 | -12.5% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,000 | -€15,000 | -€10,000 | -200% |
| Other operating charges | 640/8 | €1,171 | €1,404 | +€233 | +19.9% |
| Gross operating margin | 9900 | €800,374 | €179,175 | -€621,199 | -77.6% |
| Operating profit (loss) | 9901 | €804,204 | €192,771 | -€611,432 | -76.0% |
| Financial income | 75/76B | €404,913 | €243,965 | -€160,948 | -39.7% |
| Recurring financial income | 75 | €404,913 | €243,965 | -€160,948 | -39.7% |
| Financial charges | 65/66B | €325,490 | €286,650 | -€38,840 | -11.9% |
| Recurring financial charges | 65 | €325,490 | €286,650 | -€38,840 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €883,626 | €150,086 | -€733,540 | -83.0% |
| Income taxes | 67/77 | €240,575 | €31,177 | -€209,398 | -87.0% |
| Profit (loss) for the period | 9904 | €643,052 | €118,909 | -€524,143 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €643,052 | €118,909 | -€524,143 | -81.5% |
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 20 October 2026 via checked.be.