CenD Interieur: 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.
CenD Interieur
Largest movements
- Tangible fixed assets -€7,373
down €7,373 (-27.6%), from €26,704 to €19,330
- Cash -€4,776
down €4,776 (-31.6%), from €15,116 to €10,341
mainly Debts after one year (-€5,838) and Current portion of long-term debt (-€5,778)
- Receivables within one year -€796
down €796 (-8.3%), from €9,603 to €8,807
of which Other amounts receivable: -€2,336
- Debts after one year -€5,838
down €5,838 (-49.1%), from €11,884 to €6,046
- Current portion of long-term debt -€5,778
down €5,778 (-52.1%), from €11,087 to €5,310
- Reserves -€4,684
down €4,684 (-24.0%), from €19,549 to €14,866
- Other debts +€3,563
up €3,563 (+98.4%), from €3,620 to €7,183
- Trade debts -€2,085
down €2,085 (-55.6%), from €3,752 to €1,667
- Gross operating margin +€1,386
up €1,386 (+19.0%), from €7,301 to €8,687
- Taxes +€1,008
up €1,008 (+3,539%), from €28 to €1,036
- Depreciation -€578
down €578 (-5.3%), from €10,826 to €10,248
- Financial charges -€199
down €199 (-19.3%), from €1,033 to €834
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 | €55,893 | €42,948 | -€12,945 | -23.2% |
| Fixed assets | 21/28 | €31,174 | €23,800 | -€7,373 | -23.7% |
| Tangible fixed assets | 22/27 | €26,704 | €19,330 | -€7,373 | -27.6% |
| Furniture and vehicles | 24 | €26,704 | €19,330 | -€7,373 | -27.6% |
| Financial fixed assets | 28 | €4,470 | €4,470 | = | 0.0% |
| Current assets | 29/58 | €24,719 | €19,148 | -€5,571 | -22.5% |
| Amounts receivable within one year | 40/41 | €9,603 | €8,807 | -€796 | -8.3% |
| Trade receivables | 40 | €2,714 | €4,255 | +€1,541 | +56.8% |
| Other amounts receivable | 41 | €6,888 | €4,552 | -€2,336 | -33.9% |
| Cash at bank and in hand | 54/58 | €15,116 | €10,341 | -€4,776 | -31.6% |
| Total equity and liabilities | 10/49 | €55,893 | €42,948 | -€12,945 | -23.2% |
| Equity | 10/15 | €25,549 | €20,866 | -€4,684 | -18.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €19,549 | €14,866 | -€4,684 | -24.0% |
| Distributable reserves | 133 | €19,549 | €14,866 | -€4,684 | -24.0% |
| Amounts payable | 17/49 | €30,343 | €22,082 | -€8,261 | -27.2% |
| Amounts payable after more than one year | 17 | €11,884 | €6,046 | -€5,838 | -49.1% |
| Financial debts | 170/4 | €11,884 | €6,046 | -€5,838 | -49.1% |
| Amounts payable within one year | 42/48 | €18,460 | €15,195 | -€3,264 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €11,087 | €5,310 | -€5,778 | -52.1% |
| Trade debts | 44 | €3,752 | €1,667 | -€2,085 | -55.6% |
| Suppliers | 440/4 | €3,752 | €1,667 | -€2,085 | -55.6% |
| Taxes, remuneration and social security | 45 | - | €1,036 | +€1,036 | |
| Taxes | 450/3 | - | €1,036 | +€1,036 | |
| Other amounts payable | 47/48 | €3,620 | €7,183 | +€3,563 | +98.4% |
| Accrued charges and deferred income | 492/3 | - | €841 | +€841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,826 | €10,248 | -€578 | -5.3% |
| Other operating charges | 640/8 | €931 | €1,002 | +€71 | +7.7% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €7,301 | €8,687 | +€1,386 | +19.0% |
| Operating profit (loss) | 9901 | -€4,457 | -€2,813 | +€1,643 | +36.9% |
| Financial charges | 65/66B | €1,033 | €834 | -€199 | -19.3% |
| Recurring financial charges | 65 | €1,033 | €834 | -€199 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,490 | -€3,647 | +€1,842 | +33.6% |
| Income taxes | 67/77 | €28 | €1,036 | +€1,008 | +3,539% |
| Profit (loss) for the period | 9904 | -€5,518 | -€4,684 | +€835 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,518 | -€4,684 | +€835 | +15.1% |
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 20 October 2026 via checked.be.