CERAMIC TILES IMPORT: 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.
CERAMIC TILES IMPORT
Largest movements
- Receivables within one year -€2.3m
down €2.3m (-91.7%), from €2.5m to €209,110
of which Other amounts receivable: -€2.3m
- Financial fixed assets +€1.5m
new in 2025: €1.5m
- Stocks and contracts +€820,786
new in 2025: €820,786
- Tangible fixed assets -€35,933
down €35,933 (-95.1%), from €37,795 to €1,862
of which Land and buildings: -€32,270
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€78,746
down €78,746 (-53.3%), from €147,825 to €69,079
- Gross operating margin +€35,880
up €35,880 (+55.8%), from -€64,274 to -€28,394
- Taxes -€10,986
down €10,986 (-96.6%), from €11,368 to €382
- Depreciation -€10,311
down €10,311 (-35.1%), from €29,402 to €19,091
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 | €2,599,068 | €2,565,630 | -€33,438 | -1.3% |
| Fixed assets | 21/28 | €37,795 | €1,501,862 | +€1.5m | +3,874% |
| Tangible fixed assets | 22/27 | €37,795 | €1,862 | -€35,933 | -95.1% |
| Land and buildings | 22 | €32,270 | €0 | -€32,270 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,525 | €1,862 | -€3,663 | -66.3% |
| Financial fixed assets | 28 | - | €1,500,000 | +€1.5m | |
| Current assets | 29/58 | €2,561,273 | €1,063,768 | -€1.5m | -58.5% |
| Stocks and contracts in progress | 3 | - | €820,786 | +€820,786 | |
| Stocks | 30/36 | - | €820,786 | +€820,786 | |
| Amounts receivable within one year | 40/41 | €2,513,549 | €209,110 | -€2.3m | -91.7% |
| Trade receivables | 40 | €522 | €0 | -€522 | -100% |
| Other amounts receivable | 41 | €2,513,027 | €209,110 | -€2.3m | -91.7% |
| Cash at bank and in hand | 54/58 | €46,097 | €32,175 | -€13,922 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,627 | €1,697 | +€70 | +4.3% |
| Total equity and liabilities | 10/49 | €2,599,068 | €2,565,630 | -€33,438 | -1.3% |
| Equity | 10/15 | €2,333,406 | €2,333,922 | +€516 | 0.0% |
| Contributions | 10/11 | €682,964 | €682,964 | = | 0.0% |
| Reserves | 13 | €1,650,442 | €1,650,958 | +€516 | 0.0% |
| Distributable reserves | 133 | €1,650,442 | €1,650,958 | +€516 | 0.0% |
| Amounts payable | 17/49 | €265,662 | €231,708 | -€33,954 | -12.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €265,662 | €231,708 | -€33,954 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €14,506 | €0 | -€14,506 | -100% |
| Trade debts | 44 | €220,774 | €219,778 | -€996 | -0.5% |
| Suppliers | 440/4 | €220,774 | €219,778 | -€996 | -0.5% |
| Taxes, remuneration and social security | 45 | €30,383 | €11,931 | -€18,452 | -60.7% |
| Taxes | 450/3 | €30,203 | €11,751 | -€18,452 | -61.1% |
| Remuneration and social security | 454/9 | €180 | €180 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,402 | €19,091 | -€10,311 | -35.1% |
| Other operating charges | 640/8 | €3,133 | €3,153 | +€20 | +0.7% |
| Non-recurring operating charges | 66A | - | €16,843 | +€16,843 | |
| Gross operating margin | 9900 | -€64,274 | -€28,394 | +€35,880 | +55.8% |
| Operating profit (loss) | 9901 | -€96,809 | -€67,480 | +€29,329 | +30.3% |
| Financial income | 75/76B | €147,825 | €69,079 | -€78,746 | -53.3% |
| Recurring financial income | 75 | €147,825 | €69,079 | -€78,746 | -53.3% |
| Financial charges | 65/66B | €723 | €701 | -€22 | -3.0% |
| Recurring financial charges | 65 | €723 | €701 | -€22 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €50,294 | €898 | -€49,396 | -98.2% |
| Income taxes | 67/77 | €11,368 | €382 | -€10,986 | -96.6% |
| Profit (loss) for the period | 9904 | €38,925 | €516 | -€38,410 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,925 | €516 | -€38,410 | -98.7% |
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 13 October 2026 via checked.be.