Ceperitus: 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.
Ceperitus
Largest movements
- Cash +€110,556
up €110,556 (+185.7%), from €59,522 to €170,078
mainly Net result for the year (+€65,227) and Other debts (+€41,322)
- Receivables within one year -€10,009
down €10,009 (-20.1%), from €49,772 to €39,762
of which Trade receivables: -€11,120
- Tangible fixed assets -€2,182
down €2,182 (-22.1%), from €9,855 to €7,674
of which Furniture and vehicles: -€2,000
- Profit (loss) carried forward +€65,227
up €65,227 (+155.7%), from €41,881 to €107,108
- Other debts +€41,322
up €41,322 (+158.9%), from €26,007 to €67,328
- Trade debts -€13,325
down €13,325 (-74.3%), from €17,923 to €4,598
- Tax, wage and social debts +€4,360
up €4,360 (+15.0%), from €29,120 to €33,480
- Gross operating margin +€27,047
up €27,047 (+46.7%), from €57,864 to €84,912
- Taxes +€2,307
up €2,307 (+16.5%), from €14,000 to €16,307
- Depreciation +€1,364
up €1,364 (+85.3%), from €1,599 to €2,964
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 | €119,931 | €217,514 | +€97,583 | +81.4% |
| Formation expenses | 20 | €782 | - | -€782 | |
| Fixed assets | 21/28 | €9,855 | €7,674 | -€2,182 | -22.1% |
| Tangible fixed assets | 22/27 | €9,855 | €7,674 | -€2,182 | -22.1% |
| Plant, machinery and equipment | 23 | €855 | €674 | -€182 | -21.2% |
| Furniture and vehicles | 24 | €9,000 | €7,000 | -€2,000 | -22.2% |
| Current assets | 29/58 | €109,294 | €209,841 | +€100,547 | +92.0% |
| Amounts receivable within one year | 40/41 | €49,772 | €39,762 | -€10,009 | -20.1% |
| Trade receivables | 40 | €48,400 | €37,280 | -€11,120 | -23.0% |
| Other amounts receivable | 41 | €1,372 | €2,482 | +€1,111 | +81.0% |
| Cash at bank and in hand | 54/58 | €59,522 | €170,078 | +€110,556 | +185.7% |
| Total equity and liabilities | 10/49 | €119,931 | €217,514 | +€97,583 | +81.4% |
| Equity | 10/15 | €46,881 | €112,108 | +€65,227 | +139.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,881 | €107,108 | +€65,227 | +155.7% |
| Amounts payable | 17/49 | €73,050 | €105,407 | +€32,357 | +44.3% |
| Amounts payable within one year | 42/48 | €73,050 | €105,407 | +€32,357 | +44.3% |
| Trade debts | 44 | €17,923 | €4,598 | -€13,325 | -74.3% |
| Suppliers | 440/4 | €17,923 | €4,598 | -€13,325 | -74.3% |
| Taxes, remuneration and social security | 45 | €29,120 | €33,480 | +€4,360 | +15.0% |
| Taxes | 450/3 | €29,120 | €33,480 | +€4,360 | +15.0% |
| Other amounts payable | 47/48 | €26,007 | €67,328 | +€41,322 | +158.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,599 | €2,964 | +€1,364 | +85.3% |
| Other operating charges | 640/8 | €384 | €415 | +€31 | +7.9% |
| Gross operating margin | 9900 | €57,864 | €84,912 | +€27,047 | +46.7% |
| Operating profit (loss) | 9901 | €55,881 | €81,533 | +€25,652 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €55,881 | €81,533 | +€25,652 | +45.9% |
| Income taxes | 67/77 | €14,000 | €16,307 | +€2,307 | +16.5% |
| Profit (loss) for the period | 9904 | €41,881 | €65,227 | +€23,346 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,881 | €65,227 | +€23,346 | +55.7% |
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 29 September 2026 via checked.be.