Centrimo: 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.
Centrimo
Largest movements
- Cash +€50,238
up €50,238 (+812.8%), from €6,181 to €56,419
mainly Net result for the year (+€81,832) and Provisions (+€32,238)
- Tangible fixed assets -€9,674
down €9,674 (-21.4%), from €45,231 to €35,558
of which Land and buildings: -€8,941
- Reserves +€81,938
up €81,938 (+150.3%), from €54,500 to €136,438
of which Tax-exempt reserves: +€96,714
- Other debts -€42,000
down €42,000 (-30.1%), from €139,657 to €97,657
- Debts after one year -€33,978
down €33,978 (-23.1%), from €146,805 to €112,828
of which Financial debts: -€33,978
- Provisions +€32,238
new in 2025: €32,238
- Gross operating margin +€117,098
up €117,098 (+565.0%), from €20,726 to €137,825
- Depreciation -€5,423
down €5,423 (-36.0%), from €15,062 to €9,639
- Financial charges -€1,838
down €1,838 (-22.0%), from €8,354 to €6,516
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 | €480,326 | €515,619 | +€35,293 | +7.3% |
| Fixed assets | 21/28 | €60,681 | €51,008 | -€9,674 | -15.9% |
| Tangible fixed assets | 22/27 | €45,231 | €35,558 | -€9,674 | -21.4% |
| Land and buildings | 22 | €37,603 | €28,662 | -€8,941 | -23.8% |
| Plant, machinery and equipment | 23 | - | €932 | +€932 | |
| Furniture and vehicles | 24 | €954 | €1,250 | +€296 | +31.0% |
| Other tangible fixed assets | 26 | €6,675 | €4,715 | -€1,960 | -29.4% |
| Financial fixed assets | 28 | €15,450 | €15,450 | = | 0.0% |
| Current assets | 29/58 | €419,644 | €464,611 | +€44,966 | +10.7% |
| Amounts receivable after more than one year | 29 | €397,000 | €397,000 | = | 0.0% |
| Other amounts receivable | 291 | €397,000 | €397,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,498 | €10,105 | -€4,393 | -30.3% |
| Other amounts receivable | 41 | €14,498 | €10,105 | -€4,393 | -30.3% |
| Cash at bank and in hand | 54/58 | €6,181 | €56,419 | +€50,238 | +812.8% |
| Deferred charges and accrued income | 490/1 | €1,966 | €1,088 | -€878 | -44.7% |
| Total equity and liabilities | 10/49 | €480,326 | €515,619 | +€35,293 | +7.3% |
| Equity | 10/15 | €153,763 | €235,595 | +€81,832 | +53.2% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €111,552 | €99,157 | -€12,395 | -11.1% |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €54,500 | €136,438 | +€81,938 | +150.3% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €96,714 | +€96,714 | |
| Distributable reserves | 133 | €42,500 | €27,724 | -€14,776 | -34.8% |
| Profit (loss) carried forward | 14 | €105 | €0 | -€105 | -100.0% |
| Provisions and deferred taxes | 16 | - | €32,238 | +€32,238 | |
| Deferred taxes | 168 | - | €32,238 | +€32,238 | |
| Amounts payable | 17/49 | €326,563 | €247,786 | -€78,778 | -24.1% |
| Amounts payable after more than one year | 17 | €146,805 | €112,828 | -€33,978 | -23.1% |
| Financial debts | 170/4 | €142,600 | €108,623 | -€33,978 | -23.8% |
| Other amounts payable | 178/9 | €4,205 | €4,205 | = | 0.0% |
| Amounts payable within one year | 42/48 | €173,122 | €131,635 | -€41,487 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €33,465 | €33,978 | +€513 | +1.5% |
| Other amounts payable | 47/48 | €139,657 | €97,657 | -€42,000 | -30.1% |
| Accrued charges and deferred income | 492/3 | €6,636 | €3,324 | -€3,312 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,062 | €9,639 | -€5,423 | -36.0% |
| Other operating charges | 640/8 | €8,058 | €7,599 | -€459 | -5.7% |
| Gross operating margin | 9900 | €20,726 | €137,825 | +€117,098 | +565.0% |
| Operating profit (loss) | 9901 | -€2,394 | €120,586 | +€122,980 | |
| Financial charges | 65/66B | €8,354 | €6,516 | -€1,838 | -22.0% |
| Recurring financial charges | 65 | €8,354 | €6,516 | -€1,838 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,748 | €114,070 | +€124,818 | |
| Transfer to deferred taxes | 680 | - | €32,238 | +€32,238 | |
| Profit (loss) for the period | 9904 | -€10,748 | €81,832 | +€92,581 | |
| Transfer to tax-exempt reserves | 689 | - | €96,714 | +€96,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,748 | -€14,881 | -€4,133 | -38.5% |
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 12 October 2026 via checked.be.