Centomente: 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.
Centomente
Largest movements
- Receivables after one year +€436,550
up €436,550 (+27.3%), from €1.6m to €2.0m
of which Trade receivables: +€436,550
- Receivables within one year -€328,766
down €328,766 (-15.7%), from €2.1m to €1.8m
of which Trade receivables: -€229,949
- Cash -€227,486
down €227,486 (-82.2%), from €276,823 to €49,338
mainly Receivables after one year (-€436,550) and Tax, wage and social debts (-€38,943)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2.8m
down €2.8m (-97.4%), from €2.9m to €76,611
- Staff costs -€140,864
down €140,864 (-66.3%), from €212,592 to €71,728
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 | €3,972,329 | €3,880,766 | -€91,563 | -2.3% |
| Fixed assets | 21/28 | - | €4,136 | +€4,136 | |
| Tangible fixed assets | 22/27 | - | €4,136 | +€4,136 | |
| Plant, machinery and equipment | 23 | - | €4,136 | +€4,136 | |
| Current assets | 29/58 | €3,972,329 | €3,876,630 | -€95,699 | -2.4% |
| Amounts receivable after more than one year | 29 | €1,600,209 | €2,036,759 | +€436,550 | +27.3% |
| Trade receivables | 290 | - | €436,550 | +€436,550 | |
| Other amounts receivable | 291 | €1,600,209 | €1,600,209 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,094,378 | €1,765,612 | -€328,766 | -15.7% |
| Trade receivables | 40 | €1,790,611 | €1,560,662 | -€229,949 | -12.8% |
| Other amounts receivable | 41 | €303,767 | €204,950 | -€98,816 | -32.5% |
| Cash at bank and in hand | 54/58 | €276,823 | €49,338 | -€227,486 | -82.2% |
| Deferred charges and accrued income | 490/1 | €919 | €24,922 | +€24,003 | +2612.8% |
| Total equity and liabilities | 10/49 | €3,972,329 | €3,880,766 | -€91,563 | -2.3% |
| Equity | 10/15 | €3,174,194 | €3,190,832 | +€16,638 | +0.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,974,194 | €2,990,832 | +€16,638 | +0.6% |
| Tax-exempt reserves | 132 | €1,924,828 | €1,924,828 | = | 0.0% |
| Distributable reserves | 133 | €1,049,366 | €1,066,004 | +€16,638 | +1.6% |
| Provisions and deferred taxes | 16 | €641,500 | €641,500 | = | 0.0% |
| Deferred taxes | 168 | €641,500 | €641,500 | = | 0.0% |
| Amounts payable | 17/49 | €156,635 | €48,434 | -€108,201 | -69.1% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €133,841 | €48,434 | -€85,407 | -63.8% |
| Trade debts | 44 | €58,867 | €30,403 | -€28,464 | -48.4% |
| Suppliers | 440/4 | €58,867 | €30,403 | -€28,464 | -48.4% |
| Taxes, remuneration and social security | 45 | €56,974 | €18,031 | -€38,943 | -68.4% |
| Taxes | 450/3 | €36,974 | €9,164 | -€27,810 | -75.2% |
| Remuneration and social security | 454/9 | €20,000 | €8,867 | -€11,133 | -55.7% |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Accrued charges and deferred income | 492/3 | €2,794 | - | -€2,794 | |
| Non-recurring operating income | 76A | €2,566,000 | - | -€2.6m | |
| Remuneration, social security and pensions | 62 | €212,592 | €71,728 | -€140,864 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €609 | +€609 | |
| Other operating charges | 640/8 | €6,302 | €2,172 | -€4,130 | -65.5% |
| Non-recurring operating charges | 66A | €72,647 | - | -€72,647 | |
| Gross operating margin | 9900 | €2,919,787 | €76,611 | -€2.8m | -97.4% |
| Operating profit (loss) | 9901 | €2,628,246 | €2,101 | -€2.6m | -99.9% |
| Financial income | 75/76B | €15,168 | €24,048 | +€8,879 | +58.5% |
| Recurring financial income | 75 | €15,168 | €24,048 | +€8,879 | +58.5% |
| Financial charges | 65/66B | €2,165 | €346 | -€1,819 | -84.0% |
| Recurring financial charges | 65 | €2,165 | €346 | -€1,819 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €2,641,249 | €25,802 | -€2.6m | -99.0% |
| Transfer to deferred taxes | 680 | €641,500 | - | -€641,500 | |
| Income taxes | 67/77 | €20,420 | €9,164 | -€11,256 | -55.1% |
| Profit (loss) for the period | 9904 | €1,979,329 | €16,638 | -€2.0m | -99.2% |
| Transfer to tax-exempt reserves | 689 | €1,924,500 | - | -€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €54,829 | €16,638 | -€38,190 | -69.7% |
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 9 October 2026 via checked.be.