CERALUX: 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.
CERALUX
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€720
down €720 (-0.5%), from -€134,011 to -€134,730
- Other debts +€720
up €720 (+0.7%), from €100,579 to €101,299
- Gross operating margin +€23
up €23 (+3.1%), from -€743 to -€720
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,166 | €22,166 | = | 0.0% |
| Fixed assets | 21/28 | €22,166 | €22,166 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,166 | €22,166 | = | 0.0% |
| Land and buildings | 22 | €22,166 | €22,166 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,166 | €22,166 | = | 0.0% |
| Equity | 10/15 | -€78,413 | -€79,132 | -€720 | -0.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €30,808 | €30,808 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €23,991 | €23,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,011 | -€134,730 | -€720 | -0.5% |
| Amounts payable | 17/49 | €100,579 | €101,299 | +€720 | +0.7% |
| Amounts payable within one year | 42/48 | €100,579 | €101,299 | +€720 | +0.7% |
| Other amounts payable | 47/48 | €100,579 | €101,299 | +€720 | +0.7% |
| Gross operating margin | 9900 | -€743 | -€720 | +€23 | +3.1% |
| Operating profit (loss) | 9901 | -€743 | -€720 | +€23 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€743 | -€720 | +€23 | +3.1% |
| Profit (loss) for the period | 9904 | -€743 | -€720 | +€23 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€743 | -€720 | +€23 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.