CERBLOUX: what changed
CERBLOUX
Largest movements
- Tangible fixed assets -€17,834
down €17,834 (-19.2%), from €92,899 to €75,065
- Receivables within one year -€12,053
down €12,053 (-32.8%), from €36,696 to €24,642
of which Trade receivables: -€11,067
- Cash +€1,525
up €1,525 (+44.9%), from €3,399 to €4,924
mainly Depreciation (+€18,334) and Receivables within one year (+€12,053)
- Debts after one year -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Other debts -€6,527
down €6,527 (-13.1%), from €49,905 to €43,378
- Current portion of long-term debt -€6,504
down €6,504 (-33.2%), from €19,590 to €13,087
- Profit (loss) carried forward -€3,757
down €3,757 (-46.4%), from -€8,093 to -€11,850
- Trade debts -€1,815
down €1,815 (-75.4%), from €2,407 to €592
- Gross operating margin -€6,098
down €6,098 (-24.8%), from €24,582 to €18,484
- Depreciation -€5,093
down €5,093 (-21.7%), from €23,427 to €18,334
- Financial charges -€480
down €480 (-15.7%), from €3,060 to €2,580
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,434 | €106,072 | -€28,362 | -21.1% |
| Fixed assets | 21/28 | €93,889 | €76,055 | -€17,834 | -19.0% |
| Tangible fixed assets | 22/27 | €92,899 | €75,065 | -€17,834 | -19.2% |
| Land and buildings | 22 | €64,971 | €58,624 | -€6,347 | -9.8% |
| Plant, machinery and equipment | 23 | €24,630 | €16,441 | -€8,189 | -33.2% |
| Furniture and vehicles | 24 | €3,298 | - | -€3,298 | |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €40,545 | €30,017 | -€10,528 | -26.0% |
| Stocks and contracts in progress | 3 | €450 | €450 | = | 0.0% |
| Stocks | 30/36 | €450 | €450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,696 | €24,642 | -€12,053 | -32.8% |
| Trade receivables | 40 | €35,709 | €24,642 | -€11,067 | -31.0% |
| Other amounts receivable | 41 | €986 | - | -€986 | |
| Cash at bank and in hand | 54/58 | €3,399 | €4,924 | +€1,525 | +44.9% |
| Total equity and liabilities | 10/49 | €134,434 | €106,072 | -€28,362 | -21.1% |
| Equity | 10/15 | €12,532 | €8,775 | -€3,757 | -30.0% |
| Contributions | 10/11 | €20,625 | €20,625 | = | 0.0% |
| Contributions outside capital | 11 | €20,625 | €20,625 | = | 0.0% |
| Share premium | 1100/10 | €20,625 | €20,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,093 | -€11,850 | -€3,757 | -46.4% |
| Amounts payable | 17/49 | €121,902 | €97,297 | -€24,605 | -20.2% |
| Amounts payable after more than one year | 17 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Financial debts | 170/4 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Amounts payable within one year | 42/48 | €71,902 | €57,297 | -€14,605 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €19,590 | €13,087 | -€6,504 | -33.2% |
| Trade debts | 44 | €2,407 | €592 | -€1,815 | -75.4% |
| Suppliers | 440/4 | €2,407 | €592 | -€1,815 | -75.4% |
| Taxes, remuneration and social security | 45 | - | €241 | +€241 | |
| Taxes | 450/3 | - | €241 | +€241 | |
| Other amounts payable | 47/48 | €49,905 | €43,378 | -€6,527 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,427 | €18,334 | -€5,093 | -21.7% |
| Other operating charges | 640/8 | €1,277 | €1,327 | +€50 | +3.9% |
| Gross operating margin | 9900 | €24,582 | €18,484 | -€6,098 | -24.8% |
| Operating profit (loss) | 9901 | -€123 | -€1,177 | -€1,054 | -857% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €3,060 | €2,580 | -€480 | -15.7% |
| Recurring financial charges | 65 | €3,060 | €2,580 | -€480 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,178 | -€3,757 | -€579 | -18.2% |
| Profit (loss) for the period | 9904 | -€3,178 | -€3,757 | -€579 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,178 | -€3,757 | -€579 | -18.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.