CEMMEZA: 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.
CEMMEZA
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-99.9%), from €1.1m to €571
of which Trade receivables: -€1.1m
- Cash +€421,741
up €421,741 (+569%), from €74,072 to €495,813
mainly Receivables within one year (+€1.1m)
- Other debts -€517,893
down €517,893 (-58.9%), from €879,843 to €361,949
- Profit (loss) carried forward -€158,811
down €158,811 (-92.1%), from €172,462 to €13,651
- Trade debts -€31,732
down €31,732 (-86.5%), from €36,694 to €4,962
- Gross operating margin -€391,785
down €391,785, from €234,716 to -€157,069
- Taxes -€50,821
down €50,821 (-100%), from €50,821 to €0
- Financial income +€5,515
new in 2024: €5,515
- Financial charges -€4,176
down €4,176 (-36.5%), from €11,433 to €7,257
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,204,819 | €496,384 | -€708,436 | -58.8% |
| Current assets | 29/58 | €1,204,819 | €496,384 | -€708,436 | -58.8% |
| Amounts receivable within one year | 40/41 | €1,130,747 | €571 | -€1.1m | -99.9% |
| Trade receivables | 40 | €1,130,497 | €0 | -€1.1m | -100% |
| Other amounts receivable | 41 | €250 | €571 | +€320 | +128% |
| Cash at bank and in hand | 54/58 | €74,072 | €495,813 | +€421,741 | +569% |
| Total equity and liabilities | 10/49 | €1,204,819 | €496,384 | -€708,436 | -58.8% |
| Equity | 10/15 | €237,462 | €78,651 | -€158,811 | -66.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Contributions outside capital | 11 | €65,000 | €65,000 | = | 0.0% |
| Other | 1109/19 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,462 | €13,651 | -€158,811 | -92.1% |
| Amounts payable | 17/49 | €967,357 | €417,732 | -€549,625 | -56.8% |
| Amounts payable within one year | 42/48 | €967,357 | €417,732 | -€549,625 | -56.8% |
| Trade debts | 44 | €36,694 | €4,962 | -€31,732 | -86.5% |
| Suppliers | 440/4 | €36,694 | €4,962 | -€31,732 | -86.5% |
| Taxes, remuneration and social security | 45 | €50,821 | €50,821 | = | 0.0% |
| Taxes | 450/3 | €50,821 | €50,821 | = | 0.0% |
| Other amounts payable | 47/48 | €879,843 | €361,949 | -€517,893 | -58.9% |
| Gross operating margin | 9900 | €234,716 | -€157,069 | -€391,785 | |
| Operating profit (loss) | 9901 | €234,716 | -€157,069 | -€391,785 | |
| Financial income | 75/76B | - | €5,515 | +€5,515 | |
| Recurring financial income | 75 | - | €5,515 | +€5,515 | |
| Financial charges | 65/66B | €11,433 | €7,257 | -€4,176 | -36.5% |
| Recurring financial charges | 65 | €11,433 | €7,257 | -€4,176 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €223,283 | -€158,811 | -€382,094 | |
| Income taxes | 67/77 | €50,821 | €0 | -€50,821 | -100% |
| Profit (loss) for the period | 9904 | €172,462 | -€158,811 | -€331,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €172,462 | -€158,811 | -€331,273 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.