Céramique à deux: what changed
Céramique à deux
Largest movements
- Cash -€39,393
down €39,393 (-76.7%), from €51,339 to €11,946
mainly Other debts (-€22,716) and Net result for the year (-€12,739)
- Tangible fixed assets -€5,354
down €5,354 (-3.8%), from €139,413 to €134,059
of which Plant, machinery and equipment: -€8,468
- Other debts -€22,716
down €22,716 (-20.6%), from €110,532 to €87,815
- Accrued charges and deferred income -€9,789
no longer reported in 2025 (was €9,789)
- Profit (loss) carried forward -€9,640
new in 2025: -€9,640
- Reserves -€3,099
down €3,099 (-9.2%), from €33,728 to €30,629
- Gross operating margin -€95,396
down €95,396 (-98.6%), from €96,704 to €1,307
- Taxes -€15,807
down €15,807 (-98.3%), from €16,080 to €273
- Other operating charges -€11,964
down €11,964 (-91.7%), from €13,052 to €1,087
- Financial charges -€9,295
down €9,295 (-92.9%), from €10,005 to €710
of which Financial charges: -€9,836
- Depreciation +€3,781
up €3,781 (+46.1%), from €8,194 to €11,976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,624 | €147,182 | -€45,441 | -23.6% |
| Fixed assets | 21/28 | €139,954 | €134,059 | -€5,895 | -4.2% |
| Tangible fixed assets | 22/27 | €139,413 | €134,059 | -€5,354 | -3.8% |
| Land and buildings | 22 | €87,922 | €94,092 | +€6,170 | +7.0% |
| Plant, machinery and equipment | 23 | €34,144 | €25,675 | -€8,468 | -24.8% |
| Furniture and vehicles | 24 | €8,847 | €5,792 | -€3,055 | -34.5% |
| Other tangible fixed assets | 26 | €8,500 | €8,500 | = | 0.0% |
| Financial fixed assets | 28 | €541 | - | -€541 | |
| Current assets | 29/58 | €52,670 | €13,123 | -€39,547 | -75.1% |
| Amounts receivable within one year | 40/41 | €1,014 | €1,163 | +€149 | +14.7% |
| Other amounts receivable | 41 | €1,014 | €1,163 | +€149 | +14.7% |
| Cash at bank and in hand | 54/58 | €51,339 | €11,946 | -€39,393 | -76.7% |
| Deferred charges and accrued income | 490/1 | €317 | €15 | -€303 | -95.4% |
| Total equity and liabilities | 10/49 | €192,624 | €147,182 | -€45,441 | -23.6% |
| Equity | 10/15 | €64,715 | €51,977 | -€12,739 | -19.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €33,728 | €30,629 | -€3,099 | -9.2% |
| Distributable reserves | 133 | €33,728 | €30,629 | -€3,099 | -9.2% |
| Profit (loss) carried forward | 14 | - | -€9,640 | -€9,640 | |
| Amounts payable | 17/49 | €127,908 | €95,205 | -€32,703 | -25.6% |
| Amounts payable within one year | 42/48 | €118,119 | €95,205 | -€22,914 | -19.4% |
| Trade debts | 44 | €1,250 | €1,037 | -€213 | -17.0% |
| Suppliers | 440/4 | €1,250 | €1,037 | -€213 | -17.0% |
| Taxes, remuneration and social security | 45 | €6,338 | €6,353 | +€15 | +0.2% |
| Taxes | 450/3 | €6,338 | €6,353 | +€15 | +0.2% |
| Other amounts payable | 47/48 | €110,532 | €87,815 | -€22,716 | -20.6% |
| Accrued charges and deferred income | 492/3 | €9,789 | - | -€9,789 | |
| Non-recurring operating income | 76A | €105,000 | - | -€105,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,194 | €11,976 | +€3,781 | +46.1% |
| Other operating charges | 640/8 | €13,052 | €1,087 | -€11,964 | -91.7% |
| Gross operating margin | 9900 | €96,704 | €1,307 | -€95,396 | -98.6% |
| Operating profit (loss) | 9901 | €75,458 | -€11,756 | -€87,213 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,005 | €710 | -€9,295 | -92.9% |
| Recurring financial charges | 65 | €10,005 | €169 | -€9,836 | -98.3% |
| Non-recurring financial charges | 66B | - | €541 | +€541 | |
| Profit (loss) for the period before taxes | 9903 | €65,452 | -€12,466 | -€77,918 | |
| Income taxes | 67/77 | €16,080 | €273 | -€15,807 | -98.3% |
| Profit (loss) for the period | 9904 | €49,372 | -€12,739 | -€62,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,372 | -€12,739 | -€62,111 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.