CEMRY: 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.
CEMRY
Largest movements
- Cash +€29,057
up €29,057 (+54.6%), from €53,192 to €82,249
mainly Net result for the year (+€27,119) and Short-term financial debts (+€3,964)
- Receivables within one year +€1,460
up €1,460 (+15.3%), from €9,519 to €10,979
of which Trade receivables: +€1,294
- Profit (loss) carried forward +€27,119
up €27,119 (+89.0%), from €30,473 to €57,591
- Short-term financial debts +€3,964
up €3,964 (+24.1%), from €16,427 to €20,391
- Gross operating margin -€4,378
down €4,378 (-11.4%), from €38,513 to €34,135
- Taxes -€742
down €742 (-9.7%), from €7,618 to €6,877
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 | €62,711 | €93,227 | +€30,517 | +48.7% |
| Current assets | 29/58 | €62,711 | €93,227 | +€30,517 | +48.7% |
| Amounts receivable within one year | 40/41 | €9,519 | €10,979 | +€1,460 | +15.3% |
| Trade receivables | 40 | €9,441 | €10,735 | +€1,294 | +13.7% |
| Other amounts receivable | 41 | €78 | €244 | +€166 | +213.5% |
| Cash at bank and in hand | 54/58 | €53,192 | €82,249 | +€29,057 | +54.6% |
| Total equity and liabilities | 10/49 | €62,711 | €93,227 | +€30,517 | +48.7% |
| Equity | 10/15 | €32,973 | €60,091 | +€27,119 | +82.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,473 | €57,591 | +€27,119 | +89.0% |
| Amounts payable | 17/49 | €29,738 | €33,136 | +€3,398 | +11.4% |
| Amounts payable within one year | 42/48 | €29,738 | €33,136 | +€3,398 | +11.4% |
| Financial debts | 43 | €16,427 | €20,391 | +€3,964 | +24.1% |
| Credit institutions | 430/8 | €16,427 | €20,391 | +€3,964 | +24.1% |
| Taxes, remuneration and social security | 45 | €13,311 | €12,745 | -€566 | -4.3% |
| Taxes | 450/3 | €13,311 | €12,745 | -€566 | -4.3% |
| Other operating charges | 640/8 | €387 | €35 | -€352 | -90.9% |
| Gross operating margin | 9900 | €38,513 | €34,135 | -€4,378 | -11.4% |
| Operating profit (loss) | 9901 | €38,126 | €34,100 | -€4,026 | -10.6% |
| Financial charges | 65/66B | €35 | €104 | +€69 | +196.9% |
| Recurring financial charges | 65 | €35 | €104 | +€69 | +196.9% |
| Profit (loss) for the period before taxes | 9903 | €38,091 | €33,995 | -€4,095 | -10.8% |
| Income taxes | 67/77 | €7,618 | €6,877 | -€742 | -9.7% |
| Profit (loss) for the period | 9904 | €30,473 | €27,119 | -€3,354 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,473 | €27,119 | -€3,354 | -11.0% |
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.