CENERPRO: 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.
CENERPRO
Largest movements
- Current investments -€400,871
down €400,871 (-80.0%), from €500,871 to €100,000
- Cash +€243,598
up €243,598 (+58.8%), from €413,972 to €657,570
mainly Current investments (+€400,871) and Net result for the year (+€59,256)
- Other debts -€215,265
down €215,265 (-44.6%), from €482,227 to €266,962
- Reserves +€59,256
up €59,256 (+18.0%), from €329,694 to €388,950
of which Distributable reserves: +€59,256
- Gross operating margin -€22,927
down €22,927 (-20.2%), from €113,559 to €90,632
- Financial income +€12,541
up €12,541 (+125406400.0%), from €0 to €12,541
- Taxes -€3,828
down €3,828 (-14.7%), from €25,968 to €22,140
- Financial charges +€1,636
up €1,636 (+9.8%), from €16,647 to €18,283
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 | €959,527 | €797,052 | -€162,474 | -16.9% |
| Fixed assets | 21/28 | €6,917 | €5,375 | -€1,542 | -22.3% |
| Intangible fixed assets | 21 | €1,801 | €1,167 | -€633 | -35.2% |
| Tangible fixed assets | 22/27 | €5,116 | €4,208 | -€908 | -17.8% |
| Plant, machinery and equipment | 23 | €1,700 | €1,216 | -€484 | -28.5% |
| Furniture and vehicles | 24 | €3,417 | €2,992 | -€424 | -12.4% |
| Current assets | 29/58 | €952,610 | €791,677 | -€160,933 | -16.9% |
| Amounts receivable within one year | 40/41 | €36,790 | €33,360 | -€3,430 | -9.3% |
| Trade receivables | 40 | €30,834 | €17,604 | -€13,230 | -42.9% |
| Other amounts receivable | 41 | €5,956 | €15,756 | +€9,800 | +164.5% |
| Current investments | 50/53 | €500,871 | €100,000 | -€400,871 | -80.0% |
| Cash at bank and in hand | 54/58 | €413,972 | €657,570 | +€243,598 | +58.8% |
| Deferred charges and accrued income | 490/1 | €977 | €747 | -€230 | -23.5% |
| Total equity and liabilities | 10/49 | €959,527 | €797,052 | -€162,474 | -16.9% |
| Equity | 10/15 | €439,041 | €498,297 | +€59,256 | +13.5% |
| Contributions | 10/11 | €109,347 | €109,347 | = | 0.0% |
| Reserves | 13 | €329,694 | €388,950 | +€59,256 | +18.0% |
| Non-distributable reserves | 130/1 | €10,935 | €10,935 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,935 | €10,935 | = | 0.0% |
| Distributable reserves | 133 | €318,760 | €378,015 | +€59,256 | +18.6% |
| Amounts payable | 17/49 | €520,486 | €298,756 | -€221,730 | -42.6% |
| Amounts payable within one year | 42/48 | €502,824 | €278,229 | -€224,595 | -44.7% |
| Trade debts | 44 | €6,090 | €1,653 | -€4,437 | -72.9% |
| Suppliers | 440/4 | €6,090 | €1,653 | -€4,437 | -72.9% |
| Taxes, remuneration and social security | 45 | €14,507 | €9,614 | -€4,893 | -33.7% |
| Taxes | 450/3 | €13,142 | €9,614 | -€3,528 | -26.8% |
| Remuneration and social security | 454/9 | €1,365 | - | -€1,365 | |
| Other amounts payable | 47/48 | €482,227 | €266,962 | -€215,265 | -44.6% |
| Accrued charges and deferred income | 492/3 | €17,662 | €20,527 | +€2,865 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,842 | +€541 | +41.6% |
| Other operating charges | 640/8 | €777 | €1,652 | +€875 | +112.6% |
| Gross operating margin | 9900 | €113,559 | €90,632 | -€22,927 | -20.2% |
| Operating profit (loss) | 9901 | €111,481 | €87,138 | -€24,343 | -21.8% |
| Financial income | 75/76B | €0 | €12,541 | +€12,541 | +125406400.0% |
| Recurring financial income | 75 | €0 | €12,541 | +€12,541 | +125406400.0% |
| Financial charges | 65/66B | €16,647 | €18,283 | +€1,636 | +9.8% |
| Recurring financial charges | 65 | €16,647 | €18,283 | +€1,636 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €94,834 | €81,396 | -€13,439 | -14.2% |
| Income taxes | 67/77 | €25,968 | €22,140 | -€3,828 | -14.7% |
| Profit (loss) for the period | 9904 | €68,867 | €59,256 | -€9,611 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,867 | €59,256 | -€9,611 | -14.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.