CENTNER INDUSTRY: 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.
CENTNER INDUSTRY
Largest movements
- Cash -€50,594
down €50,594 (-37.9%), from €133,422 to €82,828
mainly Trade debts (-€37,039) and Debts after one year (-€33,333)
- Intangible fixed assets -€15,500
down €15,500 (-20.1%), from €77,034 to €61,534
- Receivables within one year +€7,182
up €7,182 (+26.4%), from €27,246 to €34,427
of which Trade receivables: +€22,495
- Trade debts -€37,039
down €37,039 (-42.7%), from €86,729 to €49,690
- Debts after one year -€33,333
down €33,333 (-100%), from €33,333 to €0
- Reserves +€21,000
up €21,000 (+84.0%), from €25,000 to €46,000
- Advances received -€11,266
down €11,266 (-100%), from €11,266 to €0
- Gross operating margin -€29,103
down €29,103 (-36.7%), from €79,250 to €50,147
- Staff costs -€16,049
down €16,049 (-100%), from €16,049 to €0
- Financial charges -€2,945
down €2,945 (-42.3%), from €6,965 to €4,019
- Taxes -€2,784
down €2,784 (-25.3%), from €10,997 to €8,214
- Financial income +€1,905
up €1,905 (+219%), from €870 to €2,775
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.
Derived cash bridge
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 | €257,901 | €199,705 | -€58,196 | -22.6% |
| Fixed assets | 21/28 | €79,713 | €62,490 | -€17,224 | -21.6% |
| Intangible fixed assets | 21 | €77,034 | €61,534 | -€15,500 | -20.1% |
| Tangible fixed assets | 22/27 | €2,457 | €805 | -€1,652 | -67.2% |
| Furniture and vehicles | 24 | €2,457 | €805 | -€1,652 | -67.2% |
| Financial fixed assets | 28 | €222 | €150 | -€72 | -32.4% |
| Current assets | 29/58 | €178,188 | €137,216 | -€40,972 | -23.0% |
| Stocks and contracts in progress | 3 | €14,607 | €16,613 | +€2,005 | +13.7% |
| Stocks | 30/36 | €14,607 | €16,613 | +€2,005 | +13.7% |
| Amounts receivable within one year | 40/41 | €27,246 | €34,427 | +€7,182 | +26.4% |
| Trade receivables | 40 | €10,386 | €32,881 | +€22,495 | +217% |
| Other amounts receivable | 41 | €16,860 | €1,546 | -€15,313 | -90.8% |
| Cash at bank and in hand | 54/58 | €133,422 | €82,828 | -€50,594 | -37.9% |
| Deferred charges and accrued income | 490/1 | €2,913 | €3,348 | +€435 | +14.9% |
| Total equity and liabilities | 10/49 | €257,901 | €199,705 | -€58,196 | -22.6% |
| Equity | 10/15 | €45,004 | €66,454 | +€21,450 | +47.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €46,000 | +€21,000 | +84.0% |
| Distributable reserves | 133 | €25,000 | €46,000 | +€21,000 | +84.0% |
| Profit (loss) carried forward | 14 | €4 | €454 | +€450 | +10,539% |
| Amounts payable | 17/49 | €212,896 | €133,251 | -€79,646 | -37.4% |
| Amounts payable after more than one year | 17 | €33,333 | €0 | -€33,333 | -100% |
| Other amounts payable | 178/9 | €33,333 | €0 | -€33,333 | -100% |
| Amounts payable within one year | 42/48 | €179,563 | €133,251 | -€46,312 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €33,333 | +€0 | 0.0% |
| Trade debts | 44 | €86,729 | €49,690 | -€37,039 | -42.7% |
| Suppliers | 440/4 | €86,729 | €49,690 | -€37,039 | -42.7% |
| Advances received on contracts in progress | 46 | €11,266 | €0 | -€11,266 | -100% |
| Taxes, remuneration and social security | 45 | €5,052 | €7,070 | +€2,019 | +40.0% |
| Taxes | 450/3 | €4,884 | €7,070 | +€2,187 | +44.8% |
| Remuneration and social security | 454/9 | €168 | €0 | -€168 | -100% |
| Other amounts payable | 47/48 | €43,183 | €43,157 | -€26 | -0.1% |
| Non-recurring operating income | 76A | €13,569 | €0 | -€13,569 | -100% |
| Remuneration, social security and pensions | 62 | €16,049 | €0 | -€16,049 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,009 | €17,152 | -€1,858 | -9.8% |
| Other operating charges | 640/8 | €1,239 | €1,254 | +€15 | +1.2% |
| Gross operating margin | 9900 | €79,250 | €50,147 | -€29,103 | -36.7% |
| Operating profit (loss) | 9901 | €42,953 | €31,741 | -€11,212 | -26.1% |
| Financial income | 75/76B | €870 | €2,775 | +€1,905 | +219% |
| Recurring financial income | 75 | €870 | €2,775 | +€1,905 | +219% |
| Financial charges | 65/66B | €6,965 | €4,019 | -€2,945 | -42.3% |
| Recurring financial charges | 65 | €6,965 | €4,019 | -€2,945 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €36,858 | €30,497 | -€6,362 | -17.3% |
| Income taxes | 67/77 | €10,997 | €8,214 | -€2,784 | -25.3% |
| Profit (loss) for the period | 9904 | €25,861 | €22,283 | -€3,578 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,861 | €22,283 | -€3,578 | -13.8% |
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 15 October 2026 via checked.be.