CENSE D'ALMEZ: what changed
What changed
CENSE D'ALMEZ
NACE 77.223, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€47,924
2023 · €828,180-€780,257
Equity
€566,985
2023 · €519,061+€47,924
Cash
€6,877
2023 · €64,442-€57,565
Balance sheet total
€855,708
2023 · €830,087+€25,621
Largest movements
Assets
- Receivables within one year +€208,111
up €208,111 (+156%), from €133,220 to €341,331
of which Other amounts receivable: +€193,578
- Current investments -€137,451
down €137,451 (-27.5%), from €500,000 to €362,549
- Cash -€57,565
down €57,565 (-89.3%), from €64,442 to €6,877
mainly Receivables within one year (-€208,111) and Trade debts (-€22,480)
Equity and liabilities
- Profit (loss) carried forward +€47,924
up €47,924 (+14.5%), from -€330,518 to -€282,595
- Trade debts -€22,480
down €22,480 (-56.0%), from €40,178 to €17,697
Income statement
- Gross operating margin -€1.1m
down €1.1m, from €1.1m to -€1,674
- Financial income +€60,379
up €60,379 (+3,018,929%), from €2 to €60,381
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€828,180
Gross operating margin
-€1.1m
Depreciation
-€1,496
Other operating charges
+€5,039
Financial income
+€60,379
Financial charges
+€5,324
Taxes
-€163
Deferred taxes and other
+€262,235
Result 2024
€47,924
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€178,667
Investment
+€121,103
Financing
€0
Cash 2023
€64,442
From operations (derived)
-€178,667
Net result for the year
+€47,924
Depreciation
+€7,994
Stocks and contracts
-€3,543
Receivables within one year
-€208,111
Deferred charges and accrued income
-€629
Trade debts
-€22,480
Advances received
+€178
Investment (derived)
+€121,103
Investment in fixed assets (net)
-€16,348
Current investments
+€137,451
Cash 2024
€6,877
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €830,087 | €855,708 | +€25,621 | +3.1% |
| Fixed assets | 21/28 | €98,752 | €107,106 | +€8,354 | +8.5% |
| Tangible fixed assets | 22/27 | €98,752 | €107,106 | +€8,354 | +8.5% |
| Land and buildings | 22 | €77,384 | €75,586 | -€1,798 | -2.3% |
| Plant, machinery and equipment | 23 | - | €15,281 | +€15,281 | |
| Furniture and vehicles | 24 | €21,368 | €16,240 | -€5,128 | -24.0% |
| Current assets | 29/58 | €731,335 | €748,602 | +€17,267 | +2.4% |
| Stocks and contracts in progress | 3 | €33,471 | €37,014 | +€3,543 | +10.6% |
| Stocks | 30/36 | €33,471 | €37,014 | +€3,543 | +10.6% |
| Amounts receivable within one year | 40/41 | €133,220 | €341,331 | +€208,111 | +156% |
| Trade receivables | 40 | €3,165 | €17,698 | +€14,533 | +459% |
| Other amounts receivable | 41 | €130,055 | €323,633 | +€193,578 | +149% |
| Current investments | 50/53 | €500,000 | €362,549 | -€137,451 | -27.5% |
| Cash at bank and in hand | 54/58 | €64,442 | €6,877 | -€57,565 | -89.3% |
| Deferred charges and accrued income | 490/1 | €201 | €830 | +€629 | +312% |
| Total equity and liabilities | 10/49 | €830,087 | €855,708 | +€25,621 | +3.1% |
| Equity | 10/15 | €519,061 | €566,985 | +€47,924 | +9.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €787,580 | €787,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €874 | €874 | = | 0.0% |
| Legal reserve | 130 | €874 | €874 | = | 0.0% |
| Tax-exempt reserves | 132 | €786,705 | €786,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€330,518 | -€282,595 | +€47,924 | +14.5% |
| Provisions and deferred taxes | 16 | €262,235 | €262,235 | = | 0.0% |
| Deferred taxes | 168 | €262,235 | €262,235 | = | 0.0% |
| Amounts payable | 17/49 | €48,791 | €26,489 | -€22,302 | -45.7% |
| Amounts payable within one year | 42/48 | €48,791 | €26,489 | -€22,302 | -45.7% |
| Trade debts | 44 | €40,178 | €17,697 | -€22,480 | -56.0% |
| Suppliers | 440/4 | €40,178 | €17,697 | -€22,480 | -56.0% |
| Advances received on contracts in progress | 46 | €1,634 | €1,812 | +€178 | +10.9% |
| Other amounts payable | 47/48 | €6,980 | €6,980 | = | 0.0% |
| Non-recurring operating income | 76A | €1,145,961 | - | -€1.1m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,498 | €7,994 | +€1,496 | +23.0% |
| Other operating charges | 640/8 | €7,267 | €2,227 | -€5,039 | -69.4% |
| Gross operating margin | 9900 | €1,109,901 | -€1,674 | -€1.1m | |
| Operating profit (loss) | 9901 | €1,096,136 | -€11,895 | -€1.1m | |
| Financial income | 75/76B | €2 | €60,381 | +€60,379 | +3,018,929% |
| Recurring financial income | 75 | €2 | €60,381 | +€60,379 | +3,018,929% |
| Financial charges | 65/66B | €5,488 | €164 | -€5,324 | -97.0% |
| Recurring financial charges | 65 | €5,488 | €164 | -€5,324 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €1,090,650 | €48,321 | -€1.0m | -95.6% |
| Transfer to deferred taxes | 680 | €262,235 | - | -€262,235 | |
| Income taxes | 67/77 | €234 | €398 | +€163 | +69.7% |
| Profit (loss) for the period | 9904 | €828,180 | €47,924 | -€780,257 | -94.2% |
| Transfer to tax-exempt reserves | 689 | €786,705 | - | -€786,705 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,475 | €47,924 | +€6,448 | +15.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.