CEREGEST: 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.
CEREGEST
Largest movements
- Cash -€1,328
down €1,328 (-87.0%), from €1,527 to €199
mainly Net result for the year (-€1,521)
- Profit (loss) carried forward -€1,521
down €1,521 (-28.0%), from -€5,423 to -€6,944
- Other debts +€149
up €149 (+7.8%), from €1,900 to €2,049
- Gross operating margin -€470
down €470 (-77.5%), from -€606 to -€1,076
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €4,613 | €3,241 | -€1,372 | -29.7% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €1,613 | €241 | -€1,372 | -85.1% |
| Amounts receivable within one year | 40/41 | €85 | €42 | -€43 | -50.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €85 | €42 | -€43 | -50.7% |
| Cash at bank and in hand | 54/58 | €1,527 | €199 | -€1,328 | -87.0% |
| Total equity and liabilities | 10/49 | €4,613 | €3,241 | -€1,372 | -29.7% |
| Equity | 10/15 | €2,713 | €1,192 | -€1,521 | -56.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,936 | €1,936 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76 | €76 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,423 | -€6,944 | -€1,521 | -28.0% |
| Amounts payable | 17/49 | €1,900 | €2,049 | +€149 | +7.8% |
| Amounts payable within one year | 42/48 | €1,900 | €2,049 | +€149 | +7.8% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,900 | €2,049 | +€149 | +7.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€606 | -€1,076 | -€470 | -77.5% |
| Operating profit (loss) | 9901 | -€994 | -€1,476 | -€482 | -48.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,039 | -€1,521 | -€482 | -46.4% |
| Profit (loss) for the period | 9904 | -€1,039 | -€1,521 | -€482 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,039 | -€1,521 | -€482 | -46.4% |
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 17 October 2026 via checked.be.