CEMôme: 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.
CEMôme
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash +€192,739
up €192,739 (+55.3%), from €348,782 to €541,521
mainly Net result for the year (+€392,335) and Depreciation (+€114,542)
- Tangible fixed assets -€63,479
down €63,479 (-5.3%), from €1.2m to €1.1m
of which Land and buildings: -€71,965
- Deferred charges and accrued income -€37,549
down €37,549 (-75.8%), from €49,522 to €11,973
- Profit (loss) carried forward +€392,335
up €392,335 (+28.5%), from €1.4m to €1.8m
- Debts within one year +€75,227
up €75,227 (+22.2%), from €338,746 to €413,974
of which Trade debts: +€41,606
- Debts after one year -€24,066
down €24,066 (-13.8%), from €174,731 to €150,665
- Gross operating margin +€199,340
up €199,340 (+6.5%), from €3.0m to €3.2m
- Staff costs +€94,477
up €94,477 (+3.6%), from €2.6m to €2.7m
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 | €1,889,899 | €2,344,425 | +€454,526 | +24.1% |
| Fixed assets | 21/28 | €1,282,624 | €1,181,610 | -€101,014 | -7.9% |
| Intangible fixed assets | 21 | €62,514 | €39,930 | -€22,584 | -36.1% |
| Tangible fixed assets | 22/27 | €1,205,160 | €1,141,680 | -€63,479 | -5.3% |
| Land and buildings | 22 | €1,161,035 | €1,089,070 | -€71,965 | -6.2% |
| Plant, machinery and equipment | 23 | €23,883 | €16,755 | -€7,128 | -29.8% |
| Furniture and vehicles | 24 | - | €19,406 | +€19,406 | |
| Other tangible fixed assets | 26 | €20,242 | €16,449 | -€3,793 | -18.7% |
| Financial fixed assets | 28 | €14,950 | - | -€14,950 | |
| Current assets | 29/58 | €607,275 | €1,162,815 | +€555,540 | +91.5% |
| Amounts receivable within one year | 40/41 | €208,971 | €209,321 | +€350 | +0.2% |
| Other amounts receivable | 41 | €208,971 | €209,321 | +€350 | +0.2% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €348,782 | €541,521 | +€192,739 | +55.3% |
| Deferred charges and accrued income | 490/1 | €49,522 | €11,973 | -€37,549 | -75.8% |
| Total equity and liabilities | 10/49 | €1,889,899 | €2,344,425 | +€454,526 | +24.1% |
| Equity | 10/15 | €1,376,422 | €1,779,336 | +€402,914 | +29.3% |
| Profit (loss) carried forward | 14 | €1,376,422 | €1,768,757 | +€392,335 | +28.5% |
| Investment grants | 15 | - | €10,579 | +€10,579 | |
| Amounts payable | 17/49 | €513,477 | €565,090 | +€51,612 | +10.1% |
| Amounts payable after more than one year | 17 | €174,731 | €150,665 | -€24,066 | -13.8% |
| Financial debts | 170/4 | €174,731 | €150,665 | -€24,066 | -13.8% |
| Amounts payable within one year | 42/48 | €338,746 | €413,974 | +€75,227 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €25,281 | €26,039 | +€759 | +3.0% |
| Trade debts | 44 | - | €41,606 | +€41,606 | |
| Suppliers | 440/4 | - | €41,606 | +€41,606 | |
| Taxes, remuneration and social security | 45 | €310,266 | €345,329 | +€35,063 | +11.3% |
| Remuneration and social security | 454/9 | €310,266 | €345,329 | +€35,063 | +11.3% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Remuneration, social security and pensions | 62 | €2,628,986 | €2,723,463 | +€94,477 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,807 | €114,542 | +€30,735 | +36.7% |
| Other operating charges | 640/8 | €4,215 | €11,927 | +€7,712 | +183.0% |
| Gross operating margin | 9900 | €3,045,763 | €3,245,103 | +€199,340 | +6.5% |
| Operating profit (loss) | 9901 | €328,755 | €395,171 | +€66,416 | +20.2% |
| Financial income | 75/76B | €5,630 | €5,784 | +€155 | +2.7% |
| Recurring financial income | 75 | €5,630 | €5,784 | +€155 | +2.7% |
| Financial charges | 65/66B | €9,690 | €8,185 | -€1,505 | -15.5% |
| Recurring financial charges | 65 | €9,690 | €8,185 | -€1,505 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €324,694 | €392,770 | +€68,076 | +21.0% |
| Income taxes | 67/77 | - | €435 | +€435 | |
| Profit (loss) for the period | 9904 | €324,694 | €392,335 | +€67,641 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €324,694 | €392,335 | +€67,641 | +20.8% |
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 8 October 2026 via checked.be.