CENTESIMUS: 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.
CENTESIMUS
Largest movements
- Cash -€27,236
down €27,236 (-43.3%), from €62,894 to €35,658
mainly Investment in fixed assets (net) (-€35,258) and Receivables within one year (-€3,589)
- Tangible fixed assets +€22,813
up €22,813 (+157%), from €14,530 to €37,343
of which Furniture and vehicles: +€29,040
- Stocks and contracts -€5,163
down €5,163 (-16.0%), from €32,346 to €27,183
- Receivables within one year +€3,589
up €3,589 (+19.7%), from €18,242 to €21,831
of which Other amounts receivable: +€1,906
- Financial fixed assets +€1,750
new in 2024: €1,750
- Other debts -€2,395
down €2,395 (-1.6%), from €145,788 to €143,393
- Profit (loss) carried forward -€1,961
down €1,961 (-5.8%), from -€33,672 to -€35,633
- Tax, wage and social debts -€1,627
no longer reported in 2024 (was €1,627)
- Gross operating margin +€14,766
up €14,766, from -€1,547 to €13,219
- Depreciation +€6,544
up €6,544 (+158%), from €4,151 to €10,695
- Other operating charges +€1,791
up €1,791 (+104%), from €1,729 to €3,520
- Financial charges +€471
up €471 (+79.0%), from €596 to €1,067
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.
Derived cash bridge
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 | €129,436 | €125,226 | -€4,210 | -3.3% |
| Fixed assets | 21/28 | €14,530 | €39,093 | +€24,563 | +169% |
| Tangible fixed assets | 22/27 | €14,530 | €37,343 | +€22,813 | +157% |
| Furniture and vehicles | 24 | - | €29,040 | +€29,040 | |
| Other tangible fixed assets | 26 | €14,530 | €8,303 | -€6,227 | -42.9% |
| Financial fixed assets | 28 | - | €1,750 | +€1,750 | |
| Current assets | 29/58 | €114,906 | €86,133 | -€28,773 | -25.0% |
| Stocks and contracts in progress | 3 | €32,346 | €27,183 | -€5,163 | -16.0% |
| Stocks | 30/36 | €32,346 | €27,183 | -€5,163 | -16.0% |
| Amounts receivable within one year | 40/41 | €18,242 | €21,831 | +€3,589 | +19.7% |
| Trade receivables | 40 | €17,380 | €19,063 | +€1,683 | +9.7% |
| Other amounts receivable | 41 | €862 | €2,768 | +€1,906 | +221% |
| Cash at bank and in hand | 54/58 | €62,894 | €35,658 | -€27,236 | -43.3% |
| Deferred charges and accrued income | 490/1 | €1,424 | €1,461 | +€37 | +2.6% |
| Total equity and liabilities | 10/49 | €129,436 | €125,226 | -€4,210 | -3.3% |
| Equity | 10/15 | -€23,672 | -€25,633 | -€1,961 | -8.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,672 | -€35,633 | -€1,961 | -5.8% |
| Amounts payable | 17/49 | €153,108 | €150,859 | -€2,249 | -1.5% |
| Amounts payable within one year | 42/48 | €152,315 | €149,416 | -€2,899 | -1.9% |
| Trade debts | 44 | €4,900 | €6,023 | +€1,123 | +22.9% |
| Suppliers | 440/4 | €4,900 | €6,023 | +€1,123 | +22.9% |
| Taxes, remuneration and social security | 45 | €1,627 | - | -€1,627 | |
| Taxes | 450/3 | €1,627 | - | -€1,627 | |
| Other amounts payable | 47/48 | €145,788 | €143,393 | -€2,395 | -1.6% |
| Accrued charges and deferred income | 492/3 | €793 | €1,443 | +€650 | +82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,151 | €10,695 | +€6,544 | +158% |
| Other operating charges | 640/8 | €1,729 | €3,520 | +€1,791 | +104% |
| Gross operating margin | 9900 | -€1,547 | €13,219 | +€14,766 | |
| Operating profit (loss) | 9901 | -€7,427 | -€996 | +€6,431 | +86.6% |
| Financial income | 75/76B | €27 | €102 | +€75 | +278% |
| Recurring financial income | 75 | €27 | €102 | +€75 | +278% |
| Financial charges | 65/66B | €596 | €1,067 | +€471 | +79.0% |
| Recurring financial charges | 65 | €596 | €1,067 | +€471 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,996 | -€1,961 | +€6,035 | +75.5% |
| Profit (loss) for the period | 9904 | -€7,996 | -€1,961 | +€6,035 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,996 | -€1,961 | +€6,035 | +75.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.