CERASTONE: 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.
CERASTONE
Largest movements
- Cash -€2,344
down €2,344 (-93.6%), from €2,504 to €160
mainly Accrued charges and deferred income (-€46,454) and Net result for the year (-€629)
- Accrued charges and deferred income -€46,454
no longer reported in 2026 (was €46,454)
- Other debts +€44,739
new in 2026: €44,739
- Profit (loss) carried forward -€629
down €629 (-0.4%), from -€172,235 to -€172,864
- Gross operating margin -€5,243
down €5,243, from €4,836 to -€408
- Other operating charges -€965
down €965 (-88.4%), from €1,091 to €126
- Financial charges -€874
down €874 (-90.2%), from €969 to €95
of which Financial charges: -€854
- Financial income -€632
no longer reported in 2026 (was €632)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,374 | €27,030 | -€2,344 | -8.0% |
| Current assets | 29/58 | €29,374 | €27,030 | -€2,344 | -8.0% |
| Amounts receivable within one year | 40/41 | €26,870 | €26,870 | = | 0.0% |
| Trade receivables | 40 | €22,496 | €22,496 | = | 0.0% |
| Other amounts receivable | 41 | €4,374 | €4,374 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,504 | €160 | -€2,344 | -93.6% |
| Total equity and liabilities | 10/49 | €29,374 | €27,030 | -€2,344 | -8.0% |
| Equity | 10/15 | -€40,129 | -€40,758 | -€629 | -1.6% |
| Contributions | 10/11 | €132,106 | €132,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,235 | -€172,864 | -€629 | -0.4% |
| Amounts payable | 17/49 | €69,503 | €67,788 | -€1,715 | -2.5% |
| Amounts payable within one year | 42/48 | €23,050 | €67,788 | +€44,739 | +194% |
| Trade debts | 44 | €23,050 | €23,050 | = | 0.0% |
| Suppliers | 440/4 | €23,050 | €23,050 | = | 0.0% |
| Other amounts payable | 47/48 | - | €44,739 | +€44,739 | |
| Accrued charges and deferred income | 492/3 | €46,454 | - | -€46,454 | |
| Non-recurring operating income | 76A | €586 | - | -€586 | |
| Other operating charges | 640/8 | €1,091 | €126 | -€965 | -88.4% |
| Gross operating margin | 9900 | €4,836 | -€408 | -€5,243 | |
| Operating profit (loss) | 9901 | €3,745 | -€534 | -€4,279 | |
| Financial income | 75/76B | €632 | - | -€632 | |
| Recurring financial income | 75 | €632 | - | -€632 | |
| Financial charges | 65/66B | €969 | €95 | -€874 | -90.2% |
| Recurring financial charges | 65 | €949 | €95 | -€854 | -90.0% |
| Non-recurring financial charges | 66B | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | €3,407 | -€629 | -€4,036 | |
| Profit (loss) for the period | 9904 | €3,407 | -€629 | -€4,036 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,407 | -€629 | -€4,036 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.