CEMTEC: 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.
CEMTEC
Largest movements
- Receivables within one year -€421
down €421 (-7.1%), from €5,939 to €5,518
of which Other amounts receivable: -€421
- Cash +€156
up €156 (+8.5%), from €1,838 to €1,994
mainly Tax, wage and social debts (+€1,484) and Other debts (+€1,089)
- Profit (loss) carried forward -€1,980
down €1,980 (-12.3%), from -€16,083 to -€18,062
- Tax, wage and social debts +€1,484
new in 2025: €1,484
- Other debts +€1,089
up €1,089 (+56.0%), from €1,944 to €3,033
- Trade debts -€858
down €858 (-58.6%), from €1,465 to €606
- Gross operating margin +€7,793
up €7,793, from -€2,401 to €5,393
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.
Derived cash bridge
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 | €7,777 | €7,512 | -€265 | -3.4% |
| Current assets | 29/58 | €7,777 | €7,512 | -€265 | -3.4% |
| Amounts receivable within one year | 40/41 | €5,939 | €5,518 | -€421 | -7.1% |
| Trade receivables | 40 | €5,518 | €5,518 | = | 0.0% |
| Other amounts receivable | 41 | €421 | - | -€421 | |
| Cash at bank and in hand | 54/58 | €1,838 | €1,994 | +€156 | +8.5% |
| Total equity and liabilities | 10/49 | €7,777 | €7,512 | -€265 | -3.4% |
| Equity | 10/15 | €4,369 | €2,389 | -€1,980 | -45.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,083 | -€18,062 | -€1,980 | -12.3% |
| Amounts payable | 17/49 | €3,408 | €5,123 | +€1,714 | +50.3% |
| Amounts payable within one year | 42/48 | €3,408 | €5,123 | +€1,714 | +50.3% |
| Trade debts | 44 | €1,465 | €606 | -€858 | -58.6% |
| Suppliers | 440/4 | €1,465 | €606 | -€858 | -58.6% |
| Taxes, remuneration and social security | 45 | - | €1,484 | +€1,484 | |
| Taxes | 450/3 | - | €1,484 | +€1,484 | |
| Other amounts payable | 47/48 | €1,944 | €3,033 | +€1,089 | +56.0% |
| Non-recurring operating charges | 66A | - | €7,223 | +€7,223 | |
| Gross operating margin | 9900 | -€2,401 | €5,393 | +€7,793 | |
| Operating profit (loss) | 9901 | -€2,401 | -€1,830 | +€571 | +23.8% |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.0% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,537 | -€1,980 | +€557 | +22.0% |
| Profit (loss) for the period | 9904 | -€2,537 | -€1,980 | +€557 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,537 | -€1,980 | +€557 | +22.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.