CERAM Découpe: 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.
What changed
CERAM Découpe
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€71,025
2024 · €19,896+€51,129
Equity
€370,656
2024 · €306,179+€64,477
Cash
€16,213
2024 · €36,241-€20,028
Balance sheet total
€1.1m
2024 · €1.2m-€59,589
Largest movements
Assets
- Tangible fixed assets -€36,243
down €36,243 (-4.1%), from €878,220 to €841,977
of which Land and buildings: -€31,092
- Cash -€20,028
down €20,028 (-55.3%), from €36,241 to €16,213
mainly Investment in fixed assets (net) (-€109,098) and Debts after one year (-€106,141)
Equity and liabilities
- Debts after one year -€106,141
down €106,141 (-20.4%), from €520,055 to €413,915
- Profit (loss) carried forward +€56,275
up €56,275 (+44.9%), from €125,337 to €181,612
- Other debts -€36,556
down €36,556 (-97.4%), from €37,541 to €985
- Reserves +€14,750
up €14,750 (+17.0%), from €86,650 to €101,400
of which Tax-exempt reserves: +€14,750
- Current portion of long-term debt +€14,233
up €14,233 (+9.1%), from €156,414 to €170,647
Income statement
- Staff costs -€31,189
down €31,189 (-9.8%), from €319,021 to €287,832
- Gross operating margin +€25,399
up €25,399 (+4.7%), from €544,714 to €570,112
- Depreciation -€12,883
down €12,883 (-8.1%), from €158,224 to €145,341
- Other operating charges +€8,246
up €8,246 (+55.0%), from €15,003 to €23,248
- Write-downs +€6,226
new in 2025: €6,226
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.
Result 2024
€19,896
Gross operating margin
+€25,399
Staff costs
+€31,189
Depreciation
+€12,883
Write-downs
-€6,226
Other operating charges
-€8,246
Other operating items
-€4,359
Financial income
+€163
Financial charges
+€326
Result 2025
€71,025
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€187,526
Investment
-€109,098
Financing
-€98,456
Cash 2024
€36,241
From operations (derived)
+€187,526
Net result for the year
+€71,025
Depreciation
+€145,341
Stocks and contracts
+€4,683
Receivables within one year
-€1,277
Smaller working-capital items
-€243
Trade debts
-€4,586
Tax, wage and social debts
+€9,139
Other debts
-€36,556
Investment (derived)
-€109,098
Investment in fixed assets (net)
-€109,098
Financing
-€98,456
Debts after one year
-€106,141
Current portion of long-term debt
+€14,233
Contributions, distributions and other
-€6,548
Cash 2025
€16,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,162,789 | €1,103,200 | -€59,589 | -5.1% |
| Fixed assets | 21/28 | €878,859 | €842,616 | -€36,243 | -4.1% |
| Tangible fixed assets | 22/27 | €878,220 | €841,977 | -€36,243 | -4.1% |
| Land and buildings | 22 | €316,480 | €285,388 | -€31,092 | -9.8% |
| Plant, machinery and equipment | 23 | €193,047 | €209,748 | +€16,700 | +8.7% |
| Furniture and vehicles | 24 | €6,984 | €11,419 | +€4,435 | +63.5% |
| Leasing and similar rights | 25 | €342,651 | €334,174 | -€8,477 | -2.5% |
| Other tangible fixed assets | 26 | €19,058 | €1,248 | -€17,810 | -93.5% |
| Financial fixed assets | 28 | €640 | €640 | = | 0.0% |
| Current assets | 29/58 | €283,929 | €260,583 | -€23,346 | -8.2% |
| Stocks and contracts in progress | 3 | €4,683 | - | -€4,683 | |
| Stocks | 30/36 | €4,683 | - | -€4,683 | |
| Amounts receivable within one year | 40/41 | €161,349 | €162,626 | +€1,277 | +0.8% |
| Trade receivables | 40 | €145,898 | €142,373 | -€3,525 | -2.4% |
| Other amounts receivable | 41 | €15,451 | €20,253 | +€4,802 | +31.1% |
| Current investments | 50/53 | €80,500 | €80,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,241 | €16,213 | -€20,028 | -55.3% |
| Deferred charges and accrued income | 490/1 | €1,156 | €1,244 | +€88 | +7.6% |
| Total equity and liabilities | 10/49 | €1,162,789 | €1,103,200 | -€59,589 | -5.1% |
| Equity | 10/15 | €306,179 | €370,656 | +€64,477 | +21.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €86,650 | €101,400 | +€14,750 | +17.0% |
| Non-distributable reserves | 130/1 | €86,650 | €86,650 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Own shares acquired | 1312 | €80,500 | €80,500 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €14,750 | +€14,750 | |
| Profit (loss) carried forward | 14 | €125,337 | €181,612 | +€56,275 | +44.9% |
| Investment grants | 15 | €32,692 | €26,144 | -€6,548 | -20.0% |
| Amounts payable | 17/49 | €856,610 | €732,543 | -€124,066 | -14.5% |
| Amounts payable after more than one year | 17 | €520,055 | €413,915 | -€106,141 | -20.4% |
| Financial debts | 170/4 | €520,055 | €413,915 | -€106,141 | -20.4% |
| Amounts payable within one year | 42/48 | €329,944 | €312,203 | -€17,741 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €156,414 | €170,647 | +€14,233 | +9.1% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €56,476 | €51,890 | -€4,586 | -8.1% |
| Suppliers | 440/4 | €56,476 | €51,890 | -€4,586 | -8.1% |
| Advances received on contracts in progress | 46 | €30 | €59 | +€29 | +96.8% |
| Taxes, remuneration and social security | 45 | €4,483 | €13,622 | +€9,139 | +204% |
| Remuneration and social security | 454/9 | €4,483 | €13,622 | +€9,139 | +204% |
| Other amounts payable | 47/48 | €37,541 | €985 | -€36,556 | -97.4% |
| Accrued charges and deferred income | 492/3 | €6,611 | €6,426 | -€185 | -2.8% |
| Non-recurring operating income | 76A | €8,875 | €57,492 | +€48,617 | +548% |
| Remuneration, social security and pensions | 62 | €319,021 | €287,832 | -€31,189 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,224 | €145,341 | -€12,883 | -8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,226 | +€6,226 | |
| Other operating charges | 640/8 | €15,003 | €23,248 | +€8,246 | +55.0% |
| Non-recurring operating charges | 66A | €2,109 | €6,467 | +€4,359 | +207% |
| Gross operating margin | 9900 | €544,714 | €570,112 | +€25,399 | +4.7% |
| Operating profit (loss) | 9901 | €50,357 | €100,998 | +€50,640 | +101% |
| Financial income | 75/76B | €0 | €163 | +€163 | +38,774% |
| Recurring financial income | 75 | €0 | €163 | +€163 | +38,774% |
| Financial charges | 65/66B | €30,461 | €30,136 | -€326 | -1.1% |
| Recurring financial charges | 65 | €30,461 | €30,136 | -€326 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €19,896 | €71,025 | +€51,129 | +257% |
| Profit (loss) for the period | 9904 | €19,896 | €71,025 | +€51,129 | +257% |
| Transfer from tax-exempt reserves | 789 | - | €250 | +€250 | |
| Transfer to tax-exempt reserves | 689 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,896 | €56,275 | +€36,379 | +183% |
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 26 October 2026 via checked.be.