CERAMICA CONCEPT: 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.
CERAMICA CONCEPT
Largest movements
- Tangible fixed assets -€28,154
down €28,154 (-15.6%), from €180,570 to €152,416
of which Plant, machinery and equipment: -€17,059
- Cash -€24,933
down €24,933 (-76.7%), from €32,500 to €7,567
mainly Net result for the year (-€27,675) and Debts after one year (-€18,411)
- Receivables within one year -€4,076
down €4,076 (-29.1%), from €13,996 to €9,921
of which Trade receivables: -€4,215
- Profit (loss) carried forward -€22,259
new in 2025: -€22,259
- Debts after one year -€18,411
down €18,411 (-11.1%), from €165,260 to €146,850
- Tax, wage and social debts -€6,726
down €6,726 (-47.8%), from €14,084 to €7,357
of which Taxes: -€5,244
- Trade debts -€5,596
down €5,596 (-51.6%), from €10,844 to €5,248
- Reserves -€5,416
no longer reported in 2025 (was €5,416)
- Gross operating margin -€22,204
down €22,204 (-32.9%), from €67,573 to €45,368
- Depreciation -€9,048
down €9,048 (-24.3%), from €37,201 to €28,154
- Financial income -€2,312
down €2,312 (-99.7%), from €2,319 to €7
of which Non-recurring financial income: -€2,308
- Staff costs -€1,696
down €1,696 (-4.4%), from €38,361 to €36,666
- Other operating charges +€1,373
up €1,373 (+42.2%), from €3,249 to €4,622
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 | €233,557 | €175,956 | -€57,601 | -24.7% |
| Fixed assets | 21/28 | €180,570 | €152,416 | -€28,154 | -15.6% |
| Tangible fixed assets | 22/27 | €180,570 | €152,416 | -€28,154 | -15.6% |
| Land and buildings | 22 | €140,400 | €129,600 | -€10,800 | -7.7% |
| Plant, machinery and equipment | 23 | €39,876 | €22,816 | -€17,059 | -42.8% |
| Furniture and vehicles | 24 | €215 | - | -€215 | |
| Other tangible fixed assets | 26 | €79 | - | -€79 | |
| Current assets | 29/58 | €52,987 | €23,540 | -€29,447 | -55.6% |
| Stocks and contracts in progress | 3 | €4,538 | €4,569 | +€31 | +0.7% |
| Stocks | 30/36 | €4,538 | €4,569 | +€31 | +0.7% |
| Amounts receivable within one year | 40/41 | €13,996 | €9,921 | -€4,076 | -29.1% |
| Trade receivables | 40 | €13,934 | €9,719 | -€4,215 | -30.2% |
| Other amounts receivable | 41 | €62 | €201 | +€139 | +223% |
| Cash at bank and in hand | 54/58 | €32,500 | €7,567 | -€24,933 | -76.7% |
| Deferred charges and accrued income | 490/1 | €1,953 | €1,483 | -€470 | -24.1% |
| Total equity and liabilities | 10/49 | €233,557 | €175,956 | -€57,601 | -24.7% |
| Equity | 10/15 | €23,966 | -€3,709 | -€27,675 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Share premium | 1100/10 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,416 | - | -€5,416 | |
| Distributable reserves | 133 | €5,416 | - | -€5,416 | |
| Profit (loss) carried forward | 14 | - | -€22,259 | -€22,259 | |
| Amounts payable | 17/49 | €209,591 | €179,665 | -€29,926 | -14.3% |
| Amounts payable after more than one year | 17 | €165,260 | €146,850 | -€18,411 | -11.1% |
| Financial debts | 170/4 | €165,260 | €146,850 | -€18,411 | -11.1% |
| Amounts payable within one year | 42/48 | €44,330 | €32,815 | -€11,516 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €16,837 | €17,130 | +€293 | +1.7% |
| Financial debts | 43 | €795 | €858 | +€63 | +7.9% |
| Credit institutions | 430/8 | €795 | €858 | +€63 | +7.9% |
| Trade debts | 44 | €10,844 | €5,248 | -€5,596 | -51.6% |
| Suppliers | 440/4 | €10,844 | €5,248 | -€5,596 | -51.6% |
| Taxes, remuneration and social security | 45 | €14,084 | €7,357 | -€6,726 | -47.8% |
| Taxes | 450/3 | €5,648 | €404 | -€5,244 | -92.8% |
| Remuneration and social security | 454/9 | €8,436 | €6,953 | -€1,482 | -17.6% |
| Other amounts payable | 47/48 | €1,771 | €2,222 | +€451 | +25.5% |
| Non-recurring operating income | 76A | €1,518 | €64 | -€1,454 | -95.8% |
| Remuneration, social security and pensions | 62 | €38,361 | €36,666 | -€1,696 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,201 | €28,154 | -€9,048 | -24.3% |
| Other operating charges | 640/8 | €3,249 | €4,622 | +€1,373 | +42.2% |
| Gross operating margin | 9900 | €67,573 | €45,368 | -€22,204 | -32.9% |
| Operating profit (loss) | 9901 | -€11,239 | -€24,073 | -€12,833 | -114% |
| Financial income | 75/76B | €2,319 | €7 | -€2,312 | -99.7% |
| Recurring financial income | 75 | €11 | €7 | -€4 | -34.9% |
| Non-recurring financial income | 76B | €2,308 | - | -€2,308 | |
| Financial charges | 65/66B | €3,898 | €3,588 | -€311 | -8.0% |
| Recurring financial charges | 65 | €3,898 | €3,588 | -€311 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,819 | -€27,653 | -€14,835 | -116% |
| Income taxes | 67/77 | €177 | €21 | -€156 | -87.9% |
| Profit (loss) for the period | 9904 | -€12,996 | -€27,675 | -€14,679 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,996 | -€27,675 | -€14,679 | -113% |
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 27 October 2026 via checked.be.