CEMMARK: what changed
What changed
CEMMARK
filed annual accounts (NBB)
Net result for the year
-€5,814
2024 · -€8,772+€2,958
Equity
-€18,517
2024 · -€12,704-€5,813
Cash
€188
2024 · €40+€148
Balance sheet total
€30,598
2024 · €30,130+€468
Largest movements
Assets
- Receivables within one year +€5,000
new in 2025: €5,000
- Financial fixed assets -€2,500
no longer reported in 2025 (was €2,500)
- Tangible fixed assets -€1,629
down €1,629 (-6.0%), from €27,039 to €25,410
- Deferred charges and accrued income -€551
no longer reported in 2025 (was €551)
Equity and liabilities
- Profit (loss) carried forward -€5,813
down €5,813 (-13.6%), from -€42,764 to -€48,577
- Other debts +€4,881
up €4,881 (+11.4%), from €42,834 to €47,715
- Accrued charges and deferred income +€1,400
new in 2025: €1,400
Income statement
- Purchases and services -€5,702
no longer reported in 2025 (was €5,702)
- Gross operating margin +€2,947
up €2,947 (+51.7%), from -€5,702 to -€2,755
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€8,772
Gross operating margin
+€2,947
Other operating charges
+€8
Financial charges
+€3
Result 2025
-€5,814
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,353
Investment
+€2,500
Financing
+€1
Cash 2024
€40
From operations (derived)
-€2,353
Net result for the year
-€5,814
Depreciation
+€1,629
Receivables within one year
-€5,000
Deferred charges and accrued income
+€551
Other debts
+€4,881
Accrued charges and deferred income
+€1,400
Investment (derived)
+€2,500
Investment in fixed assets (net)
+€2,500
Financing
+€1
Contributions, distributions and other
+€1
Cash 2025
€188
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,130 | €30,598 | +€468 | +1.6% |
| Fixed assets | 21/28 | €29,539 | €25,410 | -€4,129 | -14.0% |
| Tangible fixed assets | 22/27 | €27,039 | €25,410 | -€1,629 | -6.0% |
| Land and buildings | 22 | €27,039 | €25,410 | -€1,629 | -6.0% |
| Financial fixed assets | 28 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €591 | €5,188 | +€4,597 | +778% |
| Amounts receivable within one year | 40/41 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €40 | €188 | +€148 | +370% |
| Deferred charges and accrued income | 490/1 | €551 | - | -€551 | |
| Total equity and liabilities | 10/49 | €30,130 | €30,598 | +€468 | +1.6% |
| Equity | 10/15 | -€12,704 | -€18,517 | -€5,813 | -45.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,860 | €23,860 | = | 0.0% |
| Distributable reserves | 133 | €23,860 | €23,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,764 | -€48,577 | -€5,813 | -13.6% |
| Amounts payable | 17/49 | €42,834 | €49,115 | +€6,281 | +14.7% |
| Amounts payable within one year | 42/48 | €42,834 | €47,715 | +€4,881 | +11.4% |
| Other amounts payable | 47/48 | €42,834 | €47,715 | +€4,881 | +11.4% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,702 | - | -€5,702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | €1,629 | = | 0.0% |
| Other operating charges | 640/8 | €1,408 | €1,400 | -€8 | -0.6% |
| Gross operating margin | 9900 | -€5,702 | -€2,755 | +€2,947 | +51.7% |
| Operating profit (loss) | 9901 | -€8,739 | -€5,784 | +€2,955 | +33.8% |
| Financial charges | 65/66B | €33 | €30 | -€3 | -9.1% |
| Recurring financial charges | 65 | €33 | €30 | -€3 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,772 | -€5,814 | +€2,958 | +33.7% |
| Profit (loss) for the period | 9904 | -€8,772 | -€5,814 | +€2,958 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,772 | -€5,814 | +€2,958 | +33.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.