CENTOYA: 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.
CENTOYA
Largest movements
- Current investments -€159,348
down €159,348 (-14.9%), from €1.1m to €913,616
- Receivables within one year +€65,344
up €65,344 (+623%), from €10,491 to €75,835
of which Trade receivables: +€72,000
- Tangible fixed assets +€51,644
up €51,644 (+1,290%), from €4,002 to €55,646
of which Furniture and vehicles: +€50,929
- Cash -€31,385
down €31,385 (-22.5%), from €139,226 to €107,841
mainly Other debts (-€280,027) and Investment in fixed assets (net) (-€67,313)
- Other debts -€280,027
down €280,027 (-92.8%), from €301,656 to €21,629
- Reserves +€202,708
up €202,708 (+24.7%), from €822,191 to €1.0m
- Gross operating margin +€38,474
up €38,474 (+12.3%), from €311,871 to €350,345
- Taxes +€10,162
up €10,162 (+10.8%), from €94,317 to €104,479
- Financial charges -€9,096
down €9,096 (-28.4%), from €31,990 to €22,894
- Other operating charges +€3,547
up €3,547 (+295%), from €1,204 to €4,752
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 | €1,230,179 | €1,166,612 | -€63,567 | -5.2% |
| Fixed assets | 21/28 | €7,402 | €69,046 | +€61,644 | +833% |
| Tangible fixed assets | 22/27 | €4,002 | €55,646 | +€51,644 | +1,290% |
| Furniture and vehicles | 24 | €1,671 | €52,600 | +€50,929 | +3,048% |
| Other tangible fixed assets | 26 | €2,331 | €3,046 | +€715 | +30.7% |
| Financial fixed assets | 28 | €3,400 | €13,400 | +€10,000 | +294% |
| Current assets | 29/58 | €1,222,776 | €1,097,566 | -€125,211 | -10.2% |
| Amounts receivable within one year | 40/41 | €10,491 | €75,835 | +€65,344 | +623% |
| Trade receivables | 40 | - | €72,000 | +€72,000 | |
| Other amounts receivable | 41 | €10,491 | €3,835 | -€6,656 | -63.4% |
| Current investments | 50/53 | €1,072,964 | €913,616 | -€159,348 | -14.9% |
| Cash at bank and in hand | 54/58 | €139,226 | €107,841 | -€31,385 | -22.5% |
| Deferred charges and accrued income | 490/1 | €95 | €274 | +€179 | +188% |
| Total equity and liabilities | 10/49 | €1,230,179 | €1,166,612 | -€63,567 | -5.2% |
| Equity | 10/15 | €887,227 | €1,089,935 | +€202,708 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €822,191 | €1,024,899 | +€202,708 | +24.7% |
| Distributable reserves | 133 | €822,191 | €1,024,899 | +€202,708 | +24.7% |
| Profit (loss) carried forward | 14 | €58,836 | €58,836 | = | 0.0% |
| Provisions and deferred taxes | 16 | €21,585 | €21,987 | +€402 | +1.9% |
| Provisions for liabilities and charges | 160/5 | €21,585 | €21,987 | +€402 | +1.9% |
| Other liabilities and charges | 164/5 | €21,585 | €21,987 | +€402 | +1.9% |
| Amounts payable | 17/49 | €321,367 | €54,690 | -€266,677 | -83.0% |
| Amounts payable within one year | 42/48 | €321,367 | €54,690 | -€266,677 | -83.0% |
| Financial debts | 43 | €571 | - | -€571 | |
| Credit institutions | 430/8 | €571 | - | -€571 | |
| Trade debts | 44 | €98 | €3,966 | +€3,867 | +3,944% |
| Suppliers | 440/4 | €98 | €3,966 | +€3,867 | +3,944% |
| Taxes, remuneration and social security | 45 | €19,042 | €29,095 | +€10,054 | +52.8% |
| Taxes | 450/3 | €17,479 | €27,532 | +€10,054 | +57.5% |
| Remuneration and social security | 454/9 | €1,563 | €1,563 | = | 0.0% |
| Other amounts payable | 47/48 | €301,656 | €21,629 | -€280,027 | -92.8% |
| Non-recurring operating income | 76A | - | €5,495 | +€5,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €5,669 | +€3,495 | +161% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,156 | €402 | -€753 | -65.2% |
| Other operating charges | 640/8 | €1,204 | €4,752 | +€3,547 | +295% |
| Gross operating margin | 9900 | €311,871 | €350,345 | +€38,474 | +12.3% |
| Operating profit (loss) | 9901 | €307,337 | €339,522 | +€32,185 | +10.5% |
| Financial income | 75/76B | €16,265 | €13,184 | -€3,081 | -18.9% |
| Recurring financial income | 75 | €12,735 | €13,184 | +€449 | +3.5% |
| Non-recurring financial income | 76B | €3,530 | - | -€3,530 | |
| Financial charges | 65/66B | €31,990 | €22,894 | -€9,096 | -28.4% |
| Recurring financial charges | 65 | €31,990 | €22,894 | -€9,096 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €291,612 | €329,811 | +€38,199 | +13.1% |
| Income taxes | 67/77 | €94,317 | €104,479 | +€10,162 | +10.8% |
| Profit (loss) for the period | 9904 | €197,295 | €225,333 | +€28,038 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €197,295 | €225,333 | +€28,038 | +14.2% |
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 30 October 2026 via checked.be.