CEPHORA: 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.
CEPHORA
Largest movements
- Tangible fixed assets -€5,025
down €5,025 (-6.7%), from €74,737 to €69,712
- Receivables within one year -€3,426
down €3,426 (-99.0%), from €3,461 to €35
- Cash +€1,566
up €1,566 (+1642.3%), from €95 to €1,662
mainly Other debts (+€7,000) and Depreciation (+€5,025)
- Debts after one year -€11,621
down €11,621 (-18.6%), from €62,382 to €50,761
- Other debts +€7,000
up €7,000 (+3.2%), from €218,680 to €225,680
- Profit (loss) carried forward -€3,069
down €3,069 (-1.3%), from -€239,418 to -€242,488
- Gross operating margin +€6,935
up €6,935 (+2348.5%), from €295 to €7,230
- Financial charges -€606
down €606 (-14.1%), from €4,292 to €3,686
- Other operating charges +€384
up €384 (+35.0%), from €1,096 to €1,480
- Financial income +€79
new in 2024: €79
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 | €78,294 | €71,408 | -€6,885 | -8.8% |
| Fixed assets | 21/28 | €74,737 | €69,712 | -€5,025 | -6.7% |
| Tangible fixed assets | 22/27 | €74,737 | €69,712 | -€5,025 | -6.7% |
| Land and buildings | 22 | €74,737 | €69,712 | -€5,025 | -6.7% |
| Current assets | 29/58 | €3,557 | €1,697 | -€1,860 | -52.3% |
| Amounts receivable within one year | 40/41 | €3,461 | €35 | -€3,426 | -99.0% |
| Other amounts receivable | 41 | €3,461 | €35 | -€3,426 | -99.0% |
| Cash at bank and in hand | 54/58 | €95 | €1,662 | +€1,566 | +1642.3% |
| Total equity and liabilities | 10/49 | €78,294 | €71,408 | -€6,885 | -8.8% |
| Equity | 10/15 | -€214,551 | -€217,620 | -€3,069 | -1.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €78 | €78 | = | 0.0% |
| Distributable reserves | 133 | €78 | €78 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,418 | -€242,488 | -€3,069 | -1.3% |
| Amounts payable | 17/49 | €292,845 | €289,029 | -€3,816 | -1.3% |
| Amounts payable after more than one year | 17 | €62,382 | €50,761 | -€11,621 | -18.6% |
| Financial debts | 170/4 | €62,382 | €50,761 | -€11,621 | -18.6% |
| Amounts payable within one year | 42/48 | €230,463 | €238,268 | +€7,805 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €11,017 | €11,621 | +€604 | +5.5% |
| Trade debts | 44 | €766 | €967 | +€201 | +26.2% |
| Suppliers | 440/4 | €766 | €967 | +€201 | +26.2% |
| Other amounts payable | 47/48 | €218,680 | €225,680 | +€7,000 | +3.2% |
| Non-recurring operating income | 76A | - | €6,212 | +€6,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,025 | €5,025 | = | 0.0% |
| Other operating charges | 640/8 | €1,096 | €1,480 | +€384 | +35.0% |
| Non-recurring operating charges | 66A | - | €187 | +€187 | |
| Gross operating margin | 9900 | €295 | €7,230 | +€6,935 | +2348.5% |
| Operating profit (loss) | 9901 | -€5,826 | €538 | +€6,364 | |
| Financial income | 75/76B | - | €79 | +€79 | |
| Recurring financial income | 75 | - | €79 | +€79 | |
| Financial charges | 65/66B | €4,292 | €3,686 | -€606 | -14.1% |
| Recurring financial charges | 65 | €4,292 | €3,686 | -€606 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,119 | -€3,069 | +€7,049 | +69.7% |
| Profit (loss) for the period | 9904 | -€10,119 | -€3,069 | +€7,049 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,119 | -€3,069 | +€7,049 | +69.7% |
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.