CEMETES: 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.
CEMETES
Largest movements
- Tangible fixed assets +€59,285
up €59,285 (+8,880%), from €668 to €59,953
- Cash +€27,963
up €27,963 (+487%), from €5,746 to €33,708
mainly Other debts (+€43,359) and Net result for the year (+€22,030)
- Other debts +€43,359
up €43,359 (+541%), from €8,013 to €51,373
- Profit (loss) carried forward +€22,030
up €22,030, from -€6,857 to €15,173
- Tax, wage and social debts +€15,072
up €15,072 (+5,443%), from €277 to €15,349
of which Taxes: +€9,498
- Accrued charges and deferred income +€7,734
new in 2025: €7,734
- Trade debts -€2,146
down €2,146 (-41.9%), from €5,125 to €2,979
- Gross operating margin +€40,752
up €40,752 (+6,686%), from €609 to €41,362
- Taxes +€6,884
up €6,884 (+5,378%), from €128 to €7,012
- Depreciation +€6,440
up €6,440 (+1,937%), from €332 to €6,772
- Staff costs +€4,509
new in 2025: €4,509
- Other operating charges +€948
up €948 (+1,634%), from €58 to €1,006
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 | €16,557 | €102,607 | +€86,050 | +520% |
| Fixed assets | 21/28 | €668 | €59,953 | +€59,285 | +8,880% |
| Tangible fixed assets | 22/27 | €668 | €59,953 | +€59,285 | +8,880% |
| Furniture and vehicles | 24 | €668 | €59,953 | +€59,285 | +8,880% |
| Current assets | 29/58 | €15,890 | €42,654 | +€26,764 | +168% |
| Stocks and contracts in progress | 3 | €6,473 | €5,687 | -€785 | -12.1% |
| Stocks | 30/36 | €6,473 | €5,687 | -€785 | -12.1% |
| Amounts receivable within one year | 40/41 | €3,672 | €3,258 | -€413 | -11.3% |
| Trade receivables | 40 | €3,272 | €3,173 | -€99 | -3.0% |
| Other amounts receivable | 41 | €400 | €85 | -€315 | -78.7% |
| Cash at bank and in hand | 54/58 | €5,746 | €33,708 | +€27,963 | +487% |
| Total equity and liabilities | 10/49 | €16,557 | €102,607 | +€86,050 | +520% |
| Equity | 10/15 | €3,143 | €25,173 | +€22,030 | +701% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,857 | €15,173 | +€22,030 | |
| Amounts payable | 17/49 | €13,415 | €77,434 | +€64,020 | +477% |
| Amounts payable within one year | 42/48 | €13,415 | €69,700 | +€56,286 | +420% |
| Trade debts | 44 | €5,125 | €2,979 | -€2,146 | -41.9% |
| Suppliers | 440/4 | €5,125 | €2,979 | -€2,146 | -41.9% |
| Taxes, remuneration and social security | 45 | €277 | €15,349 | +€15,072 | +5,443% |
| Taxes | 450/3 | €277 | €9,775 | +€9,498 | +3,430% |
| Remuneration and social security | 454/9 | - | €5,574 | +€5,574 | |
| Other amounts payable | 47/48 | €8,013 | €51,373 | +€43,359 | +541% |
| Accrued charges and deferred income | 492/3 | - | €7,734 | +€7,734 | |
| Remuneration, social security and pensions | 62 | - | €4,509 | +€4,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €6,772 | +€6,440 | +1,937% |
| Other operating charges | 640/8 | €58 | €1,006 | +€948 | +1,634% |
| Gross operating margin | 9900 | €609 | €41,362 | +€40,752 | +6,686% |
| Operating profit (loss) | 9901 | €219 | €29,075 | +€28,856 | +13,170% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €128 | €217 | +€88 | +69.0% |
| Recurring financial charges | 65 | €128 | €217 | +€88 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €91 | €29,042 | +€28,951 | +31,839% |
| Income taxes | 67/77 | €128 | €7,012 | +€6,884 | +5,378% |
| Profit (loss) for the period | 9904 | -€37 | €22,030 | +€22,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37 | €22,030 | +€22,067 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.