CERACO: 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.
CERACO
Largest movements
- Cash -€20,668
down €20,668 (-49.2%), from €41,997 to €21,330
mainly Receivables within one year (-€20,487) and Net result for the year (-€181)
- Receivables within one year +€20,487
up €20,487 (+130%), from €15,737 to €36,224
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,208
up €1,208 (+49.5%), from -€2,440 to -€1,232
- Financial income +€1,118
up €1,118 (+1,114%), from €100 to €1,219
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.
Derived cash bridge
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 | €57,734 | €57,553 | -€181 | -0.3% |
| Current assets | 29/58 | €57,734 | €57,553 | -€181 | -0.3% |
| Amounts receivable within one year | 40/41 | €15,737 | €36,224 | +€20,487 | +130% |
| Other amounts receivable | 41 | €15,737 | €36,224 | +€20,487 | +130% |
| Cash at bank and in hand | 54/58 | €41,997 | €21,330 | -€20,668 | -49.2% |
| Total equity and liabilities | 10/49 | €57,734 | €57,553 | -€181 | -0.3% |
| Equity | 10/15 | €57,734 | €57,553 | -€181 | -0.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,734 | €55,553 | -€181 | -0.3% |
| Distributable reserves | 133 | €55,734 | €55,553 | -€181 | -0.3% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | -€2,440 | -€1,232 | +€1,208 | +49.5% |
| Operating profit (loss) | 9901 | -€2,555 | -€1,358 | +€1,197 | +46.9% |
| Financial income | 75/76B | €100 | €1,219 | +€1,118 | +1,114% |
| Recurring financial income | 75 | €100 | €1,219 | +€1,118 | +1,114% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,496 | -€181 | +€2,315 | +92.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,496 | -€181 | +€2,315 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,496 | -€181 | +€2,315 | +92.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.