centruM: what changed
Two fiscal 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.
centruM
Largest movements
- Cash +€10,796
up €10,796 (+19.1%), from €56,544 to €67,340
mainly Depreciation (+€13,712) and Deferred charges and accrued income (+€7,217)
- Tangible fixed assets -€7,662
down €7,662 (-2.4%), from €320,043 to €312,381
of which Land and buildings: -€12,502
- Deferred charges and accrued income -€7,217
down €7,217 (-78.3%), from €9,217 to €2,001
- Trade debts -€5,955
down €5,955 (-93.1%), from €6,397 to €442
- Gross operating margin -€2,563
down €2,563 (-12.0%), from €21,338 to €18,774
- Turnover +€1,706
up €1,706 (+10.8%), from €15,824 to €17,529
- Depreciation -€1,590
down €1,590 (-10.4%), from €15,302 to €13,712
- Purchases and services +€957
up €957 (+5.7%), from €16,900 to €17,857
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 | €385,804 | €381,721 | -€4,083 | -1.1% |
| Fixed assets | 21/28 | €320,043 | €312,381 | -€7,662 | -2.4% |
| Tangible fixed assets | 22/27 | €320,043 | €312,381 | -€7,662 | -2.4% |
| Land and buildings | 22 | €320,043 | €307,541 | -€12,502 | -3.9% |
| Furniture and vehicles | 24 | - | €4,840 | +€4,840 | |
| Current assets | 29/58 | €65,761 | €69,340 | +€3,580 | +5.4% |
| Cash at bank and in hand | 54/58 | €56,544 | €67,340 | +€10,796 | +19.1% |
| Deferred charges and accrued income | 490/1 | €9,217 | €2,001 | -€7,217 | -78.3% |
| Total equity and liabilities | 10/49 | €385,804 | €381,721 | -€4,083 | -1.1% |
| Equity | 10/15 | €337,407 | €339,279 | +€1,873 | +0.6% |
| Contributions | 10/11 | €365,500 | €365,000 | -€500 | -0.1% |
| Capital | 10 | €365,500 | €365,000 | -€500 | -0.1% |
| Issued capital | 100 | €365,500 | €365,000 | -€500 | -0.1% |
| Profit (loss) carried forward | 14 | -€58,093 | -€55,721 | +€2,373 | +4.1% |
| Investment grants | 15 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €48,397 | €42,442 | -€5,955 | -12.3% |
| Amounts payable after more than one year | 17 | €42,000 | €42,000 | = | 0.0% |
| Financial debts | 170/4 | €42,000 | €42,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,397 | €442 | -€5,955 | -93.1% |
| Trade debts | 44 | €6,397 | €442 | -€5,955 | -93.1% |
| Suppliers | 440/4 | €6,397 | €442 | -€5,955 | -93.1% |
| Turnover | 70 | €15,824 | €17,529 | +€1,706 | +10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,900 | €17,857 | +€957 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,302 | €13,712 | -€1,590 | -10.4% |
| Other operating charges | 640/8 | €2,420 | €2,604 | +€184 | +7.6% |
| Gross operating margin | 9900 | €21,338 | €18,774 | -€2,563 | -12.0% |
| Operating profit (loss) | 9901 | €3,615 | €2,458 | -€1,157 | -32.0% |
| Financial income | 75/76B | - | €110 | +€110 | |
| Recurring financial income | 75 | - | €110 | +€110 | |
| Financial charges | 65/66B | €139 | €162 | +€23 | +16.5% |
| Recurring financial charges | 65 | €139 | €162 | +€23 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €3,476 | €2,406 | -€1,071 | -30.8% |
| Income taxes | 67/77 | - | €33 | +€33 | |
| Profit (loss) for the period | 9904 | €3,476 | €2,373 | -€1,103 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,476 | €2,373 | -€1,103 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.