CEREAL KILLER LAB: 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.
CEREAL KILLER LAB
Largest movements
- Receivables within one year -€9,673
down €9,673 (-50.0%), from €19,337 to €9,664
of which Trade receivables: -€10,262
- Tangible fixed assets -€5,860
down €5,860 (-34.2%), from €17,130 to €11,270
- Cash -€591
down €591 (-73.4%), from €805 to €214
mainly Net result for the year (-€14,754) and Trade debts (-€1,526)
- Profit (loss) carried forward -€14,754
down €14,754 (-101.5%), from -€14,539 to -€29,294
- Trade debts -€1,526
down €1,526 (-7.9%), from €19,430 to €17,904
- Debts after one year -€1,339
down €1,339 (-8.7%), from €15,309 to €13,970
- Accrued charges and deferred income +€1,080
new in 2025: €1,080
- Gross operating margin -€1,796
down €1,796 (-35.9%), from -€5,002 to -€6,798
- Other operating charges +€1,336
up €1,336 (+345.0%), from €387 to €1,724
- Financial charges +€124
up €124 (+48.1%), from €259 to €383
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.
Cash bridge derived
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 | €37,272 | €21,148 | -€16,124 | -43.3% |
| Fixed assets | 21/28 | €17,130 | €11,270 | -€5,860 | -34.2% |
| Tangible fixed assets | 22/27 | €17,130 | €11,270 | -€5,860 | -34.2% |
| Plant, machinery and equipment | 23 | €17,130 | €11,270 | -€5,860 | -34.2% |
| Current assets | 29/58 | €20,143 | €9,878 | -€10,264 | -51.0% |
| Amounts receivable within one year | 40/41 | €19,337 | €9,664 | -€9,673 | -50.0% |
| Trade receivables | 40 | €17,671 | €7,409 | -€10,262 | -58.1% |
| Other amounts receivable | 41 | €1,666 | €2,255 | +€589 | +35.3% |
| Cash at bank and in hand | 54/58 | €805 | €214 | -€591 | -73.4% |
| Total equity and liabilities | 10/49 | €37,272 | €21,148 | -€16,124 | -43.3% |
| Equity | 10/15 | €461 | -€14,294 | -€14,754 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,539 | -€29,294 | -€14,754 | -101.5% |
| Amounts payable | 17/49 | €36,811 | €35,442 | -€1,370 | -3.7% |
| Amounts payable after more than one year | 17 | €15,309 | €13,970 | -€1,339 | -8.7% |
| Other amounts payable | 178/9 | €15,309 | €13,970 | -€1,339 | -8.7% |
| Amounts payable within one year | 42/48 | €21,502 | €20,391 | -€1,111 | -5.2% |
| Trade debts | 44 | €19,430 | €17,904 | -€1,526 | -7.9% |
| Suppliers | 440/4 | €19,430 | €17,904 | -€1,526 | -7.9% |
| Taxes, remuneration and social security | 45 | - | €239 | +€239 | |
| Taxes | 450/3 | - | €239 | +€239 | |
| Other amounts payable | 47/48 | €2,073 | €2,249 | +€176 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €1,080 | +€1,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,860 | €5,860 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,724 | +€1,336 | +345.0% |
| Gross operating margin | 9900 | -€5,002 | -€6,798 | -€1,796 | -35.9% |
| Operating profit (loss) | 9901 | -€11,250 | -€14,382 | -€3,132 | -27.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €259 | €383 | +€124 | +48.1% |
| Recurring financial charges | 65 | €259 | €383 | +€124 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,508 | -€14,754 | -€3,246 | -28.2% |
| Profit (loss) for the period | 9904 | -€11,508 | -€14,754 | -€3,246 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,508 | -€14,754 | -€3,246 | -28.2% |
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 9 October 2026 via checked.be.