CENTIUM: 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.
CENTIUM
Largest movements
- Current investments -€180,000
down €180,000 (-90.0%), from €200,000 to €20,000
- Cash +€14,346
up €14,346 (+85.0%), from €16,886 to €31,232
mainly Current investments (+€180,000) and Net result for the year (+€46,236)
- Tangible fixed assets -€13,676
down €13,676 (-39.4%), from €34,732 to €21,057
- Receivables within one year +€3,867
up €3,867 (+24.4%), from €15,867 to €19,735
of which Other amounts receivable: +€2,247
- Profit (loss) carried forward -€153,764
down €153,764 (-84.1%), from €182,857 to €29,093
- Tax, wage and social debts -€17,318
down €17,318 (-46.3%), from €37,420 to €20,102
- Debts after one year -€6,071
down €6,071 (-36.2%), from €16,752 to €10,681
- Other debts +€2,779
up €2,779 (+12.8%), from €21,765 to €24,544
- Gross operating margin -€7,452
down €7,452 (-6.5%), from €115,106 to €107,654
- Taxes -€1,470
down €1,470 (-10.1%), from €14,573 to €13,103
- Financial charges +€1,228
up €1,228 (+3.7%), from €33,202 to €34,430
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 | €268,234 | €92,817 | -€175,417 | -65.4% |
| Fixed assets | 21/28 | €34,732 | €21,057 | -€13,676 | -39.4% |
| Tangible fixed assets | 22/27 | €34,732 | €21,057 | -€13,676 | -39.4% |
| Furniture and vehicles | 24 | €34,732 | €21,057 | -€13,676 | -39.4% |
| Current assets | 29/58 | €233,502 | €71,761 | -€161,741 | -69.3% |
| Amounts receivable within one year | 40/41 | €15,867 | €19,735 | +€3,867 | +24.4% |
| Trade receivables | 40 | €15,867 | €17,488 | +€1,620 | +10.2% |
| Other amounts receivable | 41 | - | €2,247 | +€2,247 | |
| Current investments | 50/53 | €200,000 | €20,000 | -€180,000 | -90.0% |
| Cash at bank and in hand | 54/58 | €16,886 | €31,232 | +€14,346 | +85.0% |
| Deferred charges and accrued income | 490/1 | €749 | €794 | +€45 | +6.0% |
| Total equity and liabilities | 10/49 | €268,234 | €92,817 | -€175,417 | -65.4% |
| Equity | 10/15 | €184,857 | €31,093 | -€153,764 | -83.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,857 | €29,093 | -€153,764 | -84.1% |
| Amounts payable | 17/49 | €83,377 | €61,724 | -€21,653 | -26.0% |
| Amounts payable after more than one year | 17 | €16,752 | €10,681 | -€6,071 | -36.2% |
| Financial debts | 170/4 | €16,752 | €10,681 | -€6,071 | -36.2% |
| Amounts payable within one year | 42/48 | €66,624 | €51,043 | -€15,581 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €5,831 | €6,071 | +€241 | +4.1% |
| Trade debts | 44 | €1,609 | €326 | -€1,283 | -79.7% |
| Suppliers | 440/4 | €1,609 | €326 | -€1,283 | -79.7% |
| Taxes, remuneration and social security | 45 | €37,420 | €20,102 | -€17,318 | -46.3% |
| Taxes | 450/3 | €37,420 | €20,102 | -€17,318 | -46.3% |
| Other amounts payable | 47/48 | €21,765 | €24,544 | +€2,779 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,676 | €13,676 | -€0 | 0.0% |
| Other operating charges | 640/8 | €732 | €1,377 | +€645 | +88.1% |
| Gross operating margin | 9900 | €115,106 | €107,654 | -€7,452 | -6.5% |
| Operating profit (loss) | 9901 | €100,698 | €92,601 | -€8,097 | -8.0% |
| Financial income | 75/76B | €330 | €1,167 | +€837 | +253.7% |
| Recurring financial income | 75 | €330 | €1,167 | +€837 | +253.7% |
| Financial charges | 65/66B | €33,202 | €34,430 | +€1,228 | +3.7% |
| Recurring financial charges | 65 | €33,202 | €34,430 | +€1,228 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €67,827 | €59,339 | -€8,488 | -12.5% |
| Income taxes | 67/77 | €14,573 | €13,103 | -€1,470 | -10.1% |
| Profit (loss) for the period | 9904 | €53,253 | €46,236 | -€7,018 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,253 | €46,236 | -€7,018 | -13.2% |
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 11 October 2026 via checked.be.