CEMPRE: 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.
CEMPRE
Largest movements
- Financial fixed assets +€167,625
new in 2024: €167,625
- Cash +€14,392
up €14,392 (+44,711%), from €32 to €14,425
mainly Debts after one year (+€133,765) and Other debts (+€25,068)
- Receivables within one year +€5,404
up €5,404 (+123%), from €4,392 to €9,796
of which Trade receivables: +€5,500
- Tangible fixed assets +€2,663
up €2,663 (+226%), from €1,181 to €3,844
of which Furniture and vehicles: +€2,712
- Debts after one year +€133,765
new in 2024: €133,765
- Other debts +€25,068
up €25,068 (+489%), from €5,127 to €30,195
- Current portion of long-term debt +€13,961
new in 2024: €13,961
- Profit (loss) carried forward +€13,948
up €13,948, from -€11,455 to €2,494
- Trade debts +€3,307
up €3,307 (+83.0%), from €3,986 to €7,293
- Gross operating margin +€35,511
up €35,511, from -€18,709 to €16,801
- Financial charges +€925
up €925 (+16,937%), from €5 to €930
- Other operating charges +€565
up €565 (+180%), from €314 to €879
- Taxes -€285
down €285 (-67.2%), from €424 to €139
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 | €5,719 | €195,768 | +€190,049 | +3,323% |
| Fixed assets | 21/28 | €1,181 | €171,469 | +€170,288 | +14,423% |
| Tangible fixed assets | 22/27 | €1,181 | €3,844 | +€2,663 | +226% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €1,132 | €3,844 | +€2,712 | +240% |
| Financial fixed assets | 28 | - | €167,625 | +€167,625 | |
| Current assets | 29/58 | €4,538 | €24,299 | +€19,761 | +435% |
| Amounts receivable within one year | 40/41 | €4,392 | €9,796 | +€5,404 | +123% |
| Trade receivables | 40 | €430 | €5,931 | +€5,500 | +1,278% |
| Other amounts receivable | 41 | €3,961 | €3,865 | -€96 | -2.4% |
| Cash at bank and in hand | 54/58 | €32 | €14,425 | +€14,392 | +44,711% |
| Deferred charges and accrued income | 490/1 | €115 | €79 | -€36 | -31.4% |
| Total equity and liabilities | 10/49 | €5,719 | €195,768 | +€190,049 | +3,323% |
| Equity | 10/15 | -€3,395 | €10,554 | +€13,948 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,455 | €2,494 | +€13,948 | |
| Amounts payable | 17/49 | €9,114 | €185,215 | +€176,101 | +1,932% |
| Amounts payable after more than one year | 17 | - | €133,765 | +€133,765 | |
| Financial debts | 170/4 | - | €133,765 | +€133,765 | |
| Amounts payable within one year | 42/48 | €9,114 | €51,450 | +€42,336 | +465% |
| Current portion of amounts payable after more than one year | 42 | - | €13,961 | +€13,961 | |
| Trade debts | 44 | €3,986 | €7,293 | +€3,307 | +83.0% |
| Suppliers | 440/4 | €3,986 | €7,293 | +€3,307 | +83.0% |
| Other amounts payable | 47/48 | €5,127 | €30,195 | +€25,068 | +489% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €905 | -€82 | -8.3% |
| Other operating charges | 640/8 | €314 | €879 | +€565 | +180% |
| Gross operating margin | 9900 | -€18,709 | €16,801 | +€35,511 | |
| Operating profit (loss) | 9901 | -€20,011 | €15,017 | +€35,028 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5 | €930 | +€925 | +16,937% |
| Recurring financial charges | 65 | €5 | €930 | +€925 | +16,937% |
| Profit (loss) for the period before taxes | 9903 | -€20,016 | €14,087 | +€34,104 | |
| Income taxes | 67/77 | €424 | €139 | -€285 | -67.2% |
| Profit (loss) for the period | 9904 | -€20,440 | €13,948 | +€34,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,440 | €13,948 | +€34,389 |
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 16 October 2026 via checked.be.