CERAMIGRES 2000: 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.
CERAMIGRES 2000
Largest movements
- Stocks and contracts -€287,604
down €287,604 (-67.8%), from €423,914 to €136,310
- Receivables within one year -€25,462
no longer reported in 2025 (was €25,462)
of which Trade receivables: -€19,360
- Tangible fixed assets -€10,111
down €10,111 (-5.4%), from €188,875 to €178,764
of which Land and buildings: -€7,727
- Profit (loss) carried forward -€386,766
down €386,766, from €637 to -€386,129
- Other debts +€193,111
up €193,111 (+66.1%), from €292,341 to €485,453
- Tax, wage and social debts -€50,032
down €50,032 (-34.1%), from €146,606 to €96,573
of which Remuneration and social security: -€60,899
- Trade debts -€43,774
down €43,774 (-41.8%), from €104,739 to €60,965
- Accrued charges and deferred income -€38,296
no longer reported in 2025 (was €38,296)
- Gross operating margin -€456,250
down €456,250, from €188,869 to -€267,381
- Staff costs -€59,260
down €59,260 (-36.7%), from €161,551 to €102,292
- Other operating charges -€5,067
down €5,067 (-48.2%), from €10,519 to €5,452
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 | €647,092 | €321,336 | -€325,756 | -50.3% |
| Fixed assets | 21/28 | €189,910 | €181,289 | -€8,621 | -4.5% |
| Tangible fixed assets | 22/27 | €188,875 | €178,764 | -€10,111 | -5.4% |
| Land and buildings | 22 | €185,909 | €178,182 | -€7,727 | -4.2% |
| Furniture and vehicles | 24 | €2,966 | €582 | -€2,384 | -80.4% |
| Financial fixed assets | 28 | €1,035 | €2,525 | +€1,490 | +144% |
| Current assets | 29/58 | €457,182 | €140,047 | -€317,135 | -69.4% |
| Stocks and contracts in progress | 3 | €423,914 | €136,310 | -€287,604 | -67.8% |
| Stocks | 30/36 | €423,914 | €136,310 | -€287,604 | -67.8% |
| Amounts receivable within one year | 40/41 | €25,462 | - | -€25,462 | |
| Trade receivables | 40 | €19,360 | - | -€19,360 | |
| Other amounts receivable | 41 | €6,102 | - | -€6,102 | |
| Cash at bank and in hand | 54/58 | €7,083 | €1,041 | -€6,043 | -85.3% |
| Deferred charges and accrued income | 490/1 | €723 | €2,697 | +€1,974 | +273% |
| Total equity and liabilities | 10/49 | €647,092 | €321,336 | -€325,756 | -50.3% |
| Equity | 10/15 | €65,111 | -€321,655 | -€386,766 | |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €637 | -€386,129 | -€386,766 | |
| Amounts payable | 17/49 | €581,982 | €642,992 | +€61,010 | +10.5% |
| Amounts payable within one year | 42/48 | €543,686 | €642,992 | +€99,305 | +18.3% |
| Trade debts | 44 | €104,739 | €60,965 | -€43,774 | -41.8% |
| Suppliers | 440/4 | €104,739 | €60,965 | -€43,774 | -41.8% |
| Taxes, remuneration and social security | 45 | €146,606 | €96,573 | -€50,032 | -34.1% |
| Taxes | 450/3 | €32,289 | €43,155 | +€10,867 | +33.7% |
| Remuneration and social security | 454/9 | €114,317 | €53,418 | -€60,899 | -53.3% |
| Other amounts payable | 47/48 | €292,341 | €485,453 | +€193,111 | +66.1% |
| Accrued charges and deferred income | 492/3 | €38,296 | - | -€38,296 | |
| Remuneration, social security and pensions | 62 | €161,551 | €102,292 | -€59,260 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,717 | €10,111 | -€605 | -5.6% |
| Other operating charges | 640/8 | €10,519 | €5,452 | -€5,067 | -48.2% |
| Gross operating margin | 9900 | €188,869 | -€267,381 | -€456,250 | |
| Operating profit (loss) | 9901 | €6,082 | -€385,236 | -€391,317 | |
| Financial charges | 65/66B | €3,752 | €1,530 | -€2,221 | -59.2% |
| Recurring financial charges | 65 | €3,752 | €1,530 | -€2,221 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €2,330 | -€386,766 | -€389,096 | |
| Income taxes | 67/77 | €2,158 | €0 | -€2,158 | -100% |
| Profit (loss) for the period | 9904 | €172 | -€386,766 | -€386,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €172 | -€386,766 | -€386,938 |
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 25 October 2026 via checked.be.