CERATECH POSE: 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.
CERATECH POSE
Largest movements
- Cash +€26,032
up €26,032 (+2,949%), from €883 to €26,915
mainly Depreciation (+€11,664) and Receivables within one year (+€5,196)
- Tangible fixed assets -€11,664
down €11,664 (-36.9%), from €31,595 to €19,931
- Receivables within one year -€5,196
down €5,196 (-14.2%), from €36,617 to €31,421
of which Other amounts receivable: -€4,688
- Deferred charges and accrued income -€1,506
down €1,506 (-93.1%), from €1,618 to €111
- Profit (loss) carried forward +€4,039
up €4,039 (+10.4%), from €38,751 to €42,789
- Advances received +€3,816
up €3,816 (+32.0%), from €11,934 to €15,750
- Trade debts -€2,376
down €2,376 (-21.3%), from €11,166 to €8,790
of which Suppliers: -€2,376
- Tax, wage and social debts +€2,187
up €2,187 (+272%), from €802 to €2,989
of which Taxes: +€2,200
- Gross operating margin +€43,369
up €43,369 (+32.8%), from €132,065 to €175,434
- Staff costs +€40,561
up €40,561 (+34.9%), from €116,286 to €156,847
- Depreciation +€3,851
up €3,851 (+49.3%), from €7,813 to €11,664
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 | €70,713 | €78,378 | +€7,666 | +10.8% |
| Fixed assets | 21/28 | €31,595 | €19,931 | -€11,664 | -36.9% |
| Tangible fixed assets | 22/27 | €31,595 | €19,931 | -€11,664 | -36.9% |
| Furniture and vehicles | 24 | €31,595 | €19,931 | -€11,664 | -36.9% |
| Current assets | 29/58 | €39,117 | €58,447 | +€19,330 | +49.4% |
| Amounts receivable within one year | 40/41 | €36,617 | €31,421 | -€5,196 | -14.2% |
| Trade receivables | 40 | €28,774 | €28,265 | -€508 | -1.8% |
| Other amounts receivable | 41 | €7,844 | €3,156 | -€4,688 | -59.8% |
| Cash at bank and in hand | 54/58 | €883 | €26,915 | +€26,032 | +2,949% |
| Deferred charges and accrued income | 490/1 | €1,618 | €111 | -€1,506 | -93.1% |
| Total equity and liabilities | 10/49 | €70,713 | €78,378 | +€7,666 | +10.8% |
| Equity | 10/15 | €46,811 | €50,849 | +€4,039 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,751 | €42,789 | +€4,039 | +10.4% |
| Amounts payable | 17/49 | €23,902 | €27,529 | +€3,627 | +15.2% |
| Amounts payable within one year | 42/48 | €23,902 | €27,529 | +€3,627 | +15.2% |
| Trade debts | 44 | €11,166 | €8,790 | -€2,376 | -21.3% |
| Suppliers | 440/4 | €11,166 | €8,790 | -€2,376 | -21.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €11,934 | €15,750 | +€3,816 | +32.0% |
| Taxes, remuneration and social security | 45 | €802 | €2,989 | +€2,187 | +272% |
| Taxes | 450/3 | €0 | €2,200 | +€2,200 | |
| Remuneration and social security | 454/9 | €802 | €789 | -€13 | -1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €116,286 | €156,847 | +€40,561 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,813 | €11,664 | +€3,851 | +49.3% |
| Other operating charges | 640/8 | €824 | €674 | -€150 | -18.2% |
| Gross operating margin | 9900 | €132,065 | €175,434 | +€43,369 | +32.8% |
| Operating profit (loss) | 9901 | €7,142 | €6,249 | -€893 | -12.5% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €88 | €61 | -€27 | -31.1% |
| Recurring financial charges | 65 | €88 | €61 | -€27 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €7,076 | €6,188 | -€887 | -12.5% |
| Income taxes | 67/77 | €1,218 | €2,149 | +€931 | +76.5% |
| Profit (loss) for the period | 9904 | €5,858 | €4,039 | -€1,819 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,858 | €4,039 | -€1,819 | -31.1% |
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 19 October 2026 via checked.be.