CEMIL IMPEX: what changed
Two fiscal 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.
CEMIL IMPEX
Largest movements
- Receivables within one year +€11,383
up €11,383 (+90.2%), from €12,617 to €24,000
- Cash -€7,408
down €7,408 (-84.2%), from €8,795 to €1,387
mainly Receivables within one year (-€11,383) and Other debts (-€8,463)
- Other debts -€8,463
down €8,463 (-39.3%), from €21,518 to €13,055
- Trade debts +€7,302
up €7,302 (+17.9%), from €40,861 to €48,163
- Tax, wage and social debts +€4,394
up €4,394 (+33.3%), from €13,212 to €17,606
of which Taxes: +€3,274
- Advances received +€1,472
up €1,472 (+12.7%), from €11,581 to €13,053
- Gross operating margin -€3,710
down €3,710 (-15.8%), from €23,548 to €19,838
- Staff costs +€2,441
up €2,441 (+19.5%), from €12,494 to €14,935
- Other operating charges -€2,062
down €2,062 (-54.4%), from €3,789 to €1,728
- Taxes +€931
up €931 (+254.5%), from €366 to €1,297
- Depreciation -€430
down €430 (-70.5%), from €610 to €180
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.
Cash bridge derived
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 | €106,552 | €110,696 | +€4,144 | +3.9% |
| Fixed assets | 21/28 | €1,214 | €1,034 | -€180 | -14.8% |
| Tangible fixed assets | 22/27 | €1,164 | €984 | -€180 | -15.4% |
| Other tangible fixed assets | 26 | €1,164 | €984 | -€180 | -15.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €105,338 | €109,662 | +€4,324 | +4.1% |
| Stocks and contracts in progress | 3 | €83,349 | €83,701 | +€352 | +0.4% |
| Stocks | 30/36 | €83,349 | €83,701 | +€352 | +0.4% |
| Amounts receivable within one year | 40/41 | €12,617 | €24,000 | +€11,383 | +90.2% |
| Trade receivables | 40 | €12,617 | €24,000 | +€11,383 | +90.2% |
| Cash at bank and in hand | 54/58 | €8,795 | €1,387 | -€7,408 | -84.2% |
| Deferred charges and accrued income | 490/1 | €578 | €574 | -€3 | -0.6% |
| Total equity and liabilities | 10/49 | €106,552 | €110,696 | +€4,144 | +3.9% |
| Equity | 10/15 | €19,380 | €18,820 | -€560 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,825 | €10,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,966 | €8,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,037 | -€10,597 | -€560 | -5.6% |
| Amounts payable | 17/49 | €87,172 | €91,876 | +€4,704 | +5.4% |
| Amounts payable within one year | 42/48 | €87,172 | €91,876 | +€4,704 | +5.4% |
| Trade debts | 44 | €40,861 | €48,163 | +€7,302 | +17.9% |
| Suppliers | 440/4 | €40,861 | €48,163 | +€7,302 | +17.9% |
| Advances received on contracts in progress | 46 | €11,581 | €13,053 | +€1,472 | +12.7% |
| Taxes, remuneration and social security | 45 | €13,212 | €17,606 | +€4,394 | +33.3% |
| Taxes | 450/3 | €11,230 | €14,503 | +€3,274 | +29.2% |
| Remuneration and social security | 454/9 | €1,982 | €3,102 | +€1,120 | +56.5% |
| Other amounts payable | 47/48 | €21,518 | €13,055 | -€8,463 | -39.3% |
| Remuneration, social security and pensions | 62 | €12,494 | €14,935 | +€2,441 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €180 | -€430 | -70.5% |
| Other operating charges | 640/8 | €3,789 | €1,728 | -€2,062 | -54.4% |
| Gross operating margin | 9900 | €23,548 | €19,838 | -€3,710 | -15.8% |
| Operating profit (loss) | 9901 | €6,655 | €2,996 | -€3,659 | -55.0% |
| Financial income | 75/76B | €40 | €19 | -€21 | -51.7% |
| Recurring financial income | 75 | €40 | €19 | -€21 | -51.7% |
| Financial charges | 65/66B | €2,195 | €2,278 | +€82 | +3.7% |
| Recurring financial charges | 65 | €2,195 | €2,278 | +€82 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €4,499 | €737 | -€3,762 | -83.6% |
| Income taxes | 67/77 | €366 | €1,297 | +€931 | +254.5% |
| Profit (loss) for the period | 9904 | €4,134 | -€560 | -€4,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,134 | -€560 | -€4,693 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.