CERA-LUX: 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.
CERA-LUX
Largest movements
- Cash -€17,913
down €17,913 (-83.5%), from €21,461 to €3,548
mainly Trade debts (-€30,929) and Investment in fixed assets (net) (-€335)
- Receivables within one year -€2,937
down €2,937 (-1.7%), from €174,031 to €171,094
of which Trade receivables: -€16,501
- Trade debts -€30,929
down €30,929 (-23.7%), from €130,278 to €99,349
- Profit (loss) carried forward +€5,095
up €5,095 (+10.6%), from €48,136 to €53,231
- Tax, wage and social debts +€3,999
new in 2024: €3,999
- Gross operating margin +€12,574
up €12,574, from -€5,380 to €7,194
- Other operating charges -€3,808
down €3,808 (-95.4%), from €3,992 to €184
- Depreciation +€922
up €922 (+505%), from €182 to €1,104
- Taxes +€378
up €378, from -€77 to €301
- Financial charges -€234
down €234 (-31.4%), from €745 to €511
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.
Derived cash bridge
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 | €197,548 | €175,929 | -€21,619 | -10.9% |
| Fixed assets | 21/28 | €2,056 | €1,287 | -€769 | -37.4% |
| Tangible fixed assets | 22/27 | €1,915 | €1,146 | -€769 | -40.2% |
| Plant, machinery and equipment | 23 | €1,031 | €682 | -€349 | -33.8% |
| Furniture and vehicles | 24 | €884 | €464 | -€421 | -47.5% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €195,492 | €174,642 | -€20,850 | -10.7% |
| Amounts receivable within one year | 40/41 | €174,031 | €171,094 | -€2,937 | -1.7% |
| Trade receivables | 40 | €153,283 | €136,782 | -€16,501 | -10.8% |
| Other amounts receivable | 41 | €20,748 | €34,313 | +€13,565 | +65.4% |
| Cash at bank and in hand | 54/58 | €21,461 | €3,548 | -€17,913 | -83.5% |
| Total equity and liabilities | 10/49 | €197,548 | €175,929 | -€21,619 | -10.9% |
| Equity | 10/15 | €67,270 | €72,365 | +€5,095 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €534 | €534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €534 | €534 | = | 0.0% |
| Legal reserve | 130 | €534 | €534 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,136 | €53,231 | +€5,095 | +10.6% |
| Amounts payable | 17/49 | €130,278 | €103,563 | -€26,714 | -20.5% |
| Amounts payable within one year | 42/48 | €130,278 | €103,563 | -€26,714 | -20.5% |
| Financial debts | 43 | - | €215 | +€215 | |
| Other loans | 439 | - | €215 | +€215 | |
| Trade debts | 44 | €130,278 | €99,349 | -€30,929 | -23.7% |
| Suppliers | 440/4 | €130,278 | €99,349 | -€30,929 | -23.7% |
| Taxes, remuneration and social security | 45 | - | €3,999 | +€3,999 | |
| Remuneration and social security | 454/9 | - | €3,999 | +€3,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €1,104 | +€922 | +505% |
| Other operating charges | 640/8 | €3,992 | €184 | -€3,808 | -95.4% |
| Gross operating margin | 9900 | -€5,380 | €7,194 | +€12,574 | |
| Operating profit (loss) | 9901 | -€9,554 | €5,906 | +€15,460 | |
| Financial charges | 65/66B | €745 | €511 | -€234 | -31.4% |
| Recurring financial charges | 65 | €745 | €511 | -€234 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,299 | €5,396 | +€15,694 | |
| Income taxes | 67/77 | -€77 | €301 | +€378 | |
| Profit (loss) for the period | 9904 | -€10,222 | €5,095 | +€15,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,222 | €5,095 | +€15,317 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.