CERAMITAL: what changed
What changed
CERAMITAL
NACE 46.130, Agents in the wholesale of timber and building materials
filed annual accounts (NBB)
Net result for the year
-€24,645
2024 · €105,001-€129,646
Equity
€216,129
2024 · €240,774-€24,645
Cash
€131,690
2024 · €140,112-€8,422
Balance sheet total
€285,735
2024 · €343,969-€58,234
Largest movements
Assets
- Receivables within one year -€48,140
down €48,140 (-33.7%), from €143,036 to €94,896
of which Other amounts receivable: -€28,932
- Cash -€8,422
down €8,422 (-6.0%), from €140,112 to €131,690
mainly Other debts (-€85,000) and Net result for the year (-€24,645)
Equity and liabilities
- Other debts -€85,000
no longer reported in 2025 (was €85,000)
- Trade debts +€57,009
up €57,009 (+509%), from €11,194 to €68,203
- Reserves -€24,645
down €24,645 (-13.8%), from €178,774 to €154,129
of which Distributable reserves: -€24,645
- Tax, wage and social debts -€5,598
down €5,598 (-80.1%), from €6,992 to €1,394
Income statement
- Gross operating margin -€140,208
down €140,208, from €119,708 to -€20,500
- Taxes -€10,772
down €10,772 (-97.2%), from €11,084 to €312
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.
Result 2024
€105,001
Gross operating margin
-€140,208
Staff costs
+€161
Depreciation
-€27
Other operating charges
-€849
Financial income
+€938
Financial charges
-€433
Taxes
+€10,772
Result 2025
-€24,645
raises the resultlowers the result
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.
From operations
-€8,422
Investment
€0
Financing
€0
Cash 2024
€140,112
From operations (derived)
-€8,422
Net result for the year
-€24,645
Depreciation
+€2,456
Receivables within one year
+€48,140
Deferred charges and accrued income
-€785
Trade debts
+€57,009
Tax, wage and social debts
-€5,598
Other debts
-€85,000
Accrued charges and deferred income
+€0
Cash 2025
€131,690
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,969 | €285,735 | -€58,234 | -16.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €59,273 | €56,816 | -€2,456 | -4.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €59,273 | €56,816 | -€2,456 | -4.1% |
| Land and buildings | 22 | €57,676 | €55,660 | -€2,016 | -3.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,596 | €1,156 | -€440 | -27.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €284,697 | €228,919 | -€55,778 | -19.6% |
| Amounts receivable within one year | 40/41 | €143,036 | €94,896 | -€48,140 | -33.7% |
| Trade receivables | 40 | €61,300 | €42,092 | -€19,208 | -31.3% |
| Other amounts receivable | 41 | €81,736 | €52,803 | -€28,932 | -35.4% |
| Cash at bank and in hand | 54/58 | €140,112 | €131,690 | -€8,422 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,549 | €2,334 | +€785 | +50.7% |
| Total equity and liabilities | 10/49 | €343,969 | €285,735 | -€58,234 | -16.9% |
| Equity | 10/15 | €240,774 | €216,129 | -€24,645 | -10.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €178,774 | €154,129 | -€24,645 | -13.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €172,574 | €147,929 | -€24,645 | -14.3% |
| Amounts payable | 17/49 | €103,195 | €69,606 | -€33,589 | -32.5% |
| Amounts payable within one year | 42/48 | €103,187 | €69,597 | -€33,589 | -32.6% |
| Trade debts | 44 | €11,194 | €68,203 | +€57,009 | +509% |
| Suppliers | 440/4 | €11,194 | €68,203 | +€57,009 | +509% |
| Taxes, remuneration and social security | 45 | €6,992 | €1,394 | -€5,598 | -80.1% |
| Taxes | 450/3 | €6,992 | €1,394 | -€5,598 | -80.1% |
| Other amounts payable | 47/48 | €85,000 | - | -€85,000 | |
| Accrued charges and deferred income | 492/3 | €8 | €8 | +€0 | +2.0% |
| Remuneration, social security and pensions | 62 | €161 | - | -€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,429 | €2,456 | +€27 | +1.1% |
| Other operating charges | 640/8 | €2,333 | €3,182 | +€849 | +36.4% |
| Gross operating margin | 9900 | €119,708 | -€20,500 | -€140,208 | |
| Operating profit (loss) | 9901 | €114,785 | -€26,139 | -€140,923 | |
| Financial income | 75/76B | €1,532 | €2,470 | +€938 | +61.2% |
| Recurring financial income | 75 | €1,532 | €2,470 | +€938 | +61.2% |
| Financial charges | 65/66B | €232 | €664 | +€433 | +187% |
| Recurring financial charges | 65 | €232 | €664 | +€433 | +187% |
| Profit (loss) for the period before taxes | 9903 | €116,085 | -€24,333 | -€140,418 | |
| Income taxes | 67/77 | €11,084 | €312 | -€10,772 | -97.2% |
| Profit (loss) for the period | 9904 | €105,001 | -€24,645 | -€129,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,001 | -€24,645 | -€129,646 |
Next steps
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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.