CERBARA TRANSPORTS: 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.
CERBARA TRANSPORTS
Largest movements
- Cash +€92,217
up €92,217 (+527%), from €17,506 to €109,723
mainly Trade debts (+€94,036) and Net result for the year (+€55,402)
- Tangible fixed assets +€27,508
up €27,508 (+5.3%), from €520,358 to €547,867
of which Furniture and vehicles: +€43,831
- Deferred charges and accrued income +€26,475
up €26,475 (+7,729%), from €343 to €26,818
- Trade debts +€94,036
up €94,036 (+94.8%), from €99,169 to €193,205
- Reserves +€55,402
up €55,402 (+72.9%), from €76,000 to €131,402
of which Distributable reserves: +€55,402
- Short-term financial debts -€26,000
no longer reported in 2025 (was €26,000)
- Debts after one year +€14,438
up €14,438 (+50.9%), from €28,365 to €42,802
- Staff costs +€100,459
up €100,459 (+11.2%), from €895,868 to €996,327
- Gross operating margin +€99,771
up €99,771 (+9.4%), from €1.1m to €1.2m
- Depreciation -€12,169
down €12,169 (-18.7%), from €65,060 to €52,891
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 | €929,238 | €1,077,374 | +€148,136 | +15.9% |
| Fixed assets | 21/28 | €520,493 | €548,002 | +€27,508 | +5.3% |
| Tangible fixed assets | 22/27 | €520,358 | €547,867 | +€27,508 | +5.3% |
| Land and buildings | 22 | €428,632 | €415,053 | -€13,579 | -3.2% |
| Plant, machinery and equipment | 23 | €27,074 | €24,331 | -€2,743 | -10.1% |
| Furniture and vehicles | 24 | €64,652 | €108,483 | +€43,831 | +67.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €408,745 | €529,373 | +€120,628 | +29.5% |
| Amounts receivable within one year | 40/41 | €390,896 | €392,832 | +€1,936 | +0.5% |
| Trade receivables | 40 | €377,112 | €381,878 | +€4,766 | +1.3% |
| Other amounts receivable | 41 | €13,784 | €10,954 | -€2,830 | -20.5% |
| Cash at bank and in hand | 54/58 | €17,506 | €109,723 | +€92,217 | +527% |
| Deferred charges and accrued income | 490/1 | €343 | €26,818 | +€26,475 | +7,729% |
| Total equity and liabilities | 10/49 | €929,238 | €1,077,374 | +€148,136 | +15.9% |
| Equity | 10/15 | €606,397 | €661,603 | +€55,206 | +9.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €76,000 | €131,402 | +€55,402 | +72.9% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Legal reserve | 130 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €125,402 | +€55,402 | +79.1% |
| Profit (loss) carried forward | 14 | €470,005 | €470,005 | = | 0.0% |
| Investment grants | 15 | €392 | €196 | -€196 | -50.0% |
| Amounts payable | 17/49 | €322,841 | €415,772 | +€92,931 | +28.8% |
| Amounts payable after more than one year | 17 | €28,365 | €42,802 | +€14,438 | +50.9% |
| Financial debts | 170/4 | €28,365 | €42,802 | +€14,438 | +50.9% |
| Amounts payable within one year | 42/48 | €294,476 | €372,969 | +€78,493 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €36,605 | €38,717 | +€2,112 | +5.8% |
| Financial debts | 43 | €26,000 | - | -€26,000 | |
| Credit institutions | 430/8 | €26,000 | - | -€26,000 | |
| Trade debts | 44 | €99,169 | €193,205 | +€94,036 | +94.8% |
| Suppliers | 440/4 | €99,169 | €193,205 | +€94,036 | +94.8% |
| Taxes, remuneration and social security | 45 | €132,702 | €141,047 | +€8,345 | +6.3% |
| Taxes | 450/3 | €20,963 | €16,384 | -€4,579 | -21.8% |
| Remuneration and social security | 454/9 | €111,739 | €124,664 | +€12,925 | +11.6% |
| Remuneration, social security and pensions | 62 | €895,868 | €996,327 | +€100,459 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,060 | €52,891 | -€12,169 | -18.7% |
| Other operating charges | 640/8 | €30,587 | €19,122 | -€11,465 | -37.5% |
| Gross operating margin | 9900 | €1,061,777 | €1,161,548 | +€99,771 | +9.4% |
| Operating profit (loss) | 9901 | €70,263 | €93,208 | +€22,946 | +32.7% |
| Financial income | 75/76B | €544 | €1,540 | +€996 | +183% |
| Recurring financial income | 75 | €544 | €1,540 | +€996 | +183% |
| Financial charges | 65/66B | €5,507 | €9,294 | +€3,788 | +68.8% |
| Recurring financial charges | 65 | €5,507 | €9,294 | +€3,788 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €65,300 | €85,454 | +€20,154 | +30.9% |
| Income taxes | 67/77 | €20,900 | €30,053 | +€9,153 | +43.8% |
| Profit (loss) for the period | 9904 | €44,400 | €55,402 | +€11,002 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,400 | €55,402 | +€11,002 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.