CENSITIO: 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.
CENSITIO
Largest movements
- Tangible fixed assets -€24,989
down €24,989 (-10.2%), from €245,529 to €220,540
of which Land and buildings: -€14,147
- Current investments -€15,801
down €15,801 (-63.0%), from €25,084 to €9,283
- Financial fixed assets +€10,125
up €10,125 (+14.9%), from €67,800 to €77,925
- Receivables within one year -€8,916
down €8,916 (-46.1%), from €19,359 to €10,443
of which Trade receivables: -€7,905
- Cash +€4,693
up €4,693 (+2559.6%), from €183 to €4,876
mainly Depreciation (+€31,149) and Current investments (+€15,801)
- Debts after one year -€19,012
down €19,012 (-10.9%), from €174,637 to €155,626
- Profit (loss) carried forward -€9,205
down €9,205, from €1,419 to -€7,786
- Other debts -€6,117
down €6,117 (-4.4%), from €138,489 to €132,372
- Taxes -€8,022
down €8,022, from €4,966 to -€3,056
- Depreciation +€3,701
up €3,701 (+13.5%), from €27,448 to €31,149
- Other operating charges -€3,065
down €3,065 (-53.0%), from €5,778 to €2,713
- Gross operating margin -€1,412
down €1,412 (-4.6%), from €30,880 to €29,468
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357,955 | €324,385 | -€33,569 | -9.4% |
| Fixed assets | 21/28 | €313,329 | €298,465 | -€14,864 | -4.7% |
| Tangible fixed assets | 22/27 | €245,529 | €220,540 | -€24,989 | -10.2% |
| Land and buildings | 22 | €210,781 | €196,634 | -€14,147 | -6.7% |
| Furniture and vehicles | 24 | €34,747 | €23,906 | -€10,842 | -31.2% |
| Financial fixed assets | 28 | €67,800 | €77,925 | +€10,125 | +14.9% |
| Current assets | 29/58 | €44,626 | €25,920 | -€18,706 | -41.9% |
| Amounts receivable within one year | 40/41 | €19,359 | €10,443 | -€8,916 | -46.1% |
| Trade receivables | 40 | €18,348 | €10,443 | -€7,905 | -43.1% |
| Other amounts receivable | 41 | €1,011 | €0 | -€1,011 | -100.0% |
| Current investments | 50/53 | €25,084 | €9,283 | -€15,801 | -63.0% |
| Cash at bank and in hand | 54/58 | €183 | €4,876 | +€4,693 | +2559.6% |
| Deferred charges and accrued income | 490/1 | - | €1,319 | +€1,319 | |
| Total equity and liabilities | 10/49 | €357,955 | €324,385 | -€33,569 | -9.4% |
| Equity | 10/15 | €20,019 | €10,814 | -€9,205 | -46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,419 | -€7,786 | -€9,205 | |
| Amounts payable | 17/49 | €337,936 | €313,572 | -€24,364 | -7.2% |
| Amounts payable after more than one year | 17 | €174,637 | €155,626 | -€19,012 | -10.9% |
| Financial debts | 170/4 | €174,637 | €155,626 | -€19,012 | -10.9% |
| Amounts payable within one year | 42/48 | €163,299 | €157,946 | -€5,352 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €18,007 | €18,670 | +€663 | +3.7% |
| Trade debts | 44 | - | €2,668 | +€2,668 | |
| Suppliers | 440/4 | - | €2,668 | +€2,668 | |
| Taxes, remuneration and social security | 45 | €6,803 | €4,237 | -€2,566 | -37.7% |
| Taxes | 450/3 | €6,803 | €4,237 | -€2,566 | -37.7% |
| Other amounts payable | 47/48 | €138,489 | €132,372 | -€6,117 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,448 | €31,149 | +€3,701 | +13.5% |
| Other operating charges | 640/8 | €5,778 | €2,713 | -€3,065 | -53.0% |
| Gross operating margin | 9900 | €30,880 | €29,468 | -€1,412 | -4.6% |
| Operating profit (loss) | 9901 | -€2,346 | -€4,394 | -€2,048 | -87.3% |
| Financial income | 75/76B | €37 | €81 | +€44 | +119.1% |
| Recurring financial income | 75 | €37 | €81 | +€44 | +119.1% |
| Financial charges | 65/66B | €7,867 | €7,948 | +€81 | +1.0% |
| Recurring financial charges | 65 | €7,867 | €7,948 | +€81 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,176 | -€12,261 | -€2,085 | -20.5% |
| Income taxes | 67/77 | €4,966 | -€3,056 | -€8,022 | |
| Profit (loss) for the period | 9904 | -€15,142 | -€9,205 | +€5,937 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,142 | -€9,205 | +€5,937 | +39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.