CERBAN GROUP: 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.
CERBAN GROUP
Largest movements
- Tangible fixed assets -€1,473
no longer reported in 2025 (was €1,473)
- Cash -€816
down €816 (-94.3%), from €865 to €49
mainly Net result for the year (-€5,545) and Trade debts (-€3,457)
- Receivables within one year -€537
down €537 (-10.7%), from €5,039 to €4,502
of which Trade receivables: -€545
- Other debts +€8,759
up €8,759 (+78.5%), from €11,152 to €19,911
- Profit (loss) carried forward -€5,545
down €5,545 (-10.4%), from -€53,322 to -€58,867
- Trade debts -€3,457
down €3,457 (-12.5%), from €27,689 to €24,232
- Tax, wage and social debts -€2,583
down €2,583 (-79.3%), from €3,258 to €675
- Gross operating margin +€12,177
up €12,177 (+78.1%), from -€15,597 to -€3,420
- Depreciation -€982
down €982 (-40.0%), from €2,455 to €1,473
- Financial charges +€347
up €347 (+114%), from €305 to €652
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 | €7,377 | €4,551 | -€2,826 | -38.3% |
| Fixed assets | 21/28 | €1,473 | - | -€1,473 | |
| Tangible fixed assets | 22/27 | €1,473 | - | -€1,473 | |
| Furniture and vehicles | 24 | €1,473 | - | -€1,473 | |
| Current assets | 29/58 | €5,904 | €4,551 | -€1,353 | -22.9% |
| Amounts receivable within one year | 40/41 | €5,039 | €4,502 | -€537 | -10.7% |
| Trade receivables | 40 | €545 | - | -€545 | |
| Other amounts receivable | 41 | €4,494 | €4,502 | +€8 | +0.2% |
| Cash at bank and in hand | 54/58 | €865 | €49 | -€816 | -94.3% |
| Total equity and liabilities | 10/49 | €7,377 | €4,551 | -€2,826 | -38.3% |
| Equity | 10/15 | -€34,722 | -€40,267 | -€5,545 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,322 | -€58,867 | -€5,545 | -10.4% |
| Amounts payable | 17/49 | €42,099 | €44,818 | +€2,719 | +6.5% |
| Amounts payable within one year | 42/48 | €42,099 | €44,818 | +€2,719 | +6.5% |
| Trade debts | 44 | €27,689 | €24,232 | -€3,457 | -12.5% |
| Suppliers | 440/4 | €27,689 | €24,232 | -€3,457 | -12.5% |
| Taxes, remuneration and social security | 45 | €3,258 | €675 | -€2,583 | -79.3% |
| Taxes | 450/3 | €3,258 | €675 | -€2,583 | -79.3% |
| Other amounts payable | 47/48 | €11,152 | €19,911 | +€8,759 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €1,473 | -€982 | -40.0% |
| Gross operating margin | 9900 | -€15,597 | -€3,420 | +€12,177 | +78.1% |
| Operating profit (loss) | 9901 | -€18,052 | -€4,893 | +€13,159 | +72.9% |
| Financial charges | 65/66B | €305 | €652 | +€347 | +114% |
| Recurring financial charges | 65 | €305 | €652 | +€347 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€18,357 | -€5,545 | +€12,812 | +69.8% |
| Profit (loss) for the period | 9904 | -€18,357 | -€5,545 | +€12,812 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,357 | -€5,545 | +€12,812 | +69.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.