Cemper: 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.
Cemper
Largest movements
- Cash +€134,365
up €134,365 (+28.4%), from €473,533 to €607,898
mainly Net result for the year (+€161,000) and Deferred charges and accrued income (+€3,723)
- Reserves +€161,000
up €161,000 (+161.0%), from €100,000 to €261,000
- Tax, wage and social debts -€15,405
down €15,405 (-11.1%), from €138,433 to €123,028
of which Remuneration and social security: -€16,305
- Other operating income -€27,653
down €27,653 (-98.3%), from €28,124 to €471
- Services and other goods -€27,561
down €27,561 (-27.8%), from €99,057 to €71,496
- Staff costs -€3,592
down €3,592 (-0.4%), from €835,149 to €831,557
- Financial income +€339
up €339 (+59.8%), from €567 to €906
- Turnover +€206
up €206 (+128.8%), from €160 to €366
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 | €749,653 | €888,151 | +€138,498 | +18.5% |
| Fixed assets | 21/28 | €1,337 | €1,343 | +€6 | +0.4% |
| Financial fixed assets | 28 | €1,337 | €1,343 | +€6 | +0.4% |
| Other financial fixed assets | 284/8 | €1,337 | €1,343 | +€6 | +0.4% |
| Amounts receivable and cash guarantees | 285/8 | €1,337 | €1,343 | +€6 | +0.4% |
| Current assets | 29/58 | €748,316 | €886,808 | +€138,492 | +18.5% |
| Amounts receivable within one year | 40/41 | €95,504 | €102,449 | +€6,945 | +7.3% |
| Trade receivables | 40 | - | €350 | +€350 | |
| Other amounts receivable | 41 | €95,504 | €102,099 | +€6,595 | +6.9% |
| Current investments | 50/53 | €175,556 | €176,461 | +€905 | +0.5% |
| Cash at bank and in hand | 54/58 | €473,533 | €607,898 | +€134,365 | +28.4% |
| Deferred charges and accrued income | 490/1 | €3,723 | - | -€3,723 | |
| Total equity and liabilities | 10/49 | €749,653 | €888,151 | +€138,498 | +18.5% |
| Equity | 10/15 | €567,285 | €728,285 | +€161,000 | +28.4% |
| Contributions | 10/11 | €189,328 | €189,328 | = | 0.0% |
| Capital | 10 | €189,328 | €189,328 | = | 0.0% |
| Reserves | 13 | €100,000 | €261,000 | +€161,000 | +161.0% |
| Profit (loss) carried forward | 14 | €277,957 | €277,957 | = | 0.0% |
| Provisions and deferred taxes | 16 | €316 | €316 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €316 | €316 | = | 0.0% |
| Other liabilities and charges | 164/5 | €316 | €316 | = | 0.0% |
| Amounts payable | 17/49 | €182,052 | €159,550 | -€22,502 | -12.4% |
| Amounts payable within one year | 42/48 | €150,920 | €131,605 | -€19,315 | -12.8% |
| Trade debts | 44 | €12,487 | €8,577 | -€3,910 | -31.3% |
| Suppliers | 440/4 | €12,487 | €8,577 | -€3,910 | -31.3% |
| Taxes, remuneration and social security | 45 | €138,433 | €123,028 | -€15,405 | -11.1% |
| Taxes | 450/3 | €22,920 | €23,820 | +€900 | +3.9% |
| Remuneration and social security | 454/9 | €115,513 | €99,208 | -€16,305 | -14.1% |
| Accrued charges and deferred income | 492/3 | €31,132 | €27,945 | -€3,187 | -10.2% |
| Operating income | 70/76A | €1,058,499 | €1,064,455 | +€5,956 | +0.6% |
| Turnover | 70 | €160 | €366 | +€206 | +128.8% |
| Other operating income | 74 | €28,124 | €471 | -€27,653 | -98.3% |
| Non-recurring operating income | 76A | €374 | €477 | +€103 | +27.5% |
| Operating charges | 60/66A | €934,432 | €904,122 | -€30,310 | -3.2% |
| Services and other goods | 61 | €99,057 | €71,496 | -€27,561 | -27.8% |
| Remuneration, social security and pensions | 62 | €835,149 | €831,557 | -€3,592 | -0.4% |
| Other operating charges | 640/8 | €226 | €167 | -€59 | -26.1% |
| Non-recurring operating charges | 66A | - | €902 | +€902 | |
| Operating profit (loss) | 9901 | €124,067 | €160,333 | +€36,266 | +29.2% |
| Financial income | 75/76B | €567 | €906 | +€339 | +59.8% |
| Recurring financial income | 75 | €567 | €906 | +€339 | +59.8% |
| Income from current assets | 751 | - | €682 | +€682 | |
| Other financial income | 752/9 | €567 | €224 | -€343 | -60.5% |
| Financial charges | 65/66B | €223 | €239 | +€16 | +7.2% |
| Recurring financial charges | 65 | €223 | €239 | +€16 | +7.2% |
| Other financial charges | 652/9 | €223 | €239 | +€16 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €124,411 | €161,000 | +€36,589 | +29.4% |
| Profit (loss) for the period | 9904 | €124,411 | €161,000 | +€36,589 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,411 | €161,000 | +€36,589 | +29.4% |
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.