Cerence: 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.
What changed
Cerence
NACE 62.100, Computer programming
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€626,126
2023 · €203,777+€422,349
Equity
€16.6m
2023 · €16.0m+€626,126
Cash
€20,382
2023 · -+€20,382
Balance sheet total
€36.5m
2023 · €26.7m+€9.8m
Largest movements
Assets
- Receivables within one year +€10.5m
up €10.5m (+63.0%), from €16.6m to €27.1m
of which Other amounts receivable: +€10.4m
- Deferred charges and accrued income -€427,252
down €427,252 (-34.1%), from €1.3m to €825,838
Equity and liabilities
- Other debts +€10.1m
up €10.1m (+133.4%), from €7.6m to €17.7m
- Profit (loss) carried forward +€626,126
up €626,126 (+3.9%), from €16.0m to €16.6m
- Trade debts -€387,206
down €387,206 (-77.2%), from €501,766 to €114,561
Income statement
- Staff costs +€3.3m
up €3.3m (+24.5%), from €13.4m to €16.7m
- Turnover +€2.4m
up €2.4m (+16.3%), from €14.6m to €17.0m
- Services and other goods -€1.4m
down €1.4m (-47.4%), from €3.0m to €1.6m
- Other operating income -€270,132
down €270,132 (-11.2%), from €2.4m to €2.1m
- Financial income -€254,710
down €254,710 (-35.4%), from €720,276 to €465,566
From the 2023 result to the 2024 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.
Result 2023
€203,777
Turnover
+€2.4m
Other operating income
-€270,132
Services and other goods
+€1.4m
Staff costs
-€3.3m
Depreciation
+€144,533
Other operating charges
+€22,707
Other operating items
+€471,110
Financial income
-€254,710
Financial charges
+€28,806
Taxes
-€223,671
Result 2024
€626,126
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€5.7m
Investment
-€5.6m
Financing
€0
Cash 2023
€0
From operations (derived)
+€5.7m
Net result for the year
+€626,126
Depreciation
+€6.0m
Receivables within one year
-€10.5m
Deferred charges and accrued income
+€427,252
Trade debts
-€387,206
Tax, wage and social debts
-€295,576
Other debts
+€10.1m
Accrued charges and deferred income
-€279,396
Investment (derived)
-€5.6m
Investment in fixed assets (net)
-€5.6m
Cash 2024
€20,382
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,716,564 | €36,475,626 | +€9.8m | +36.5% |
| Fixed assets | 21/28 | €8,817,701 | €8,504,140 | -€313,561 | -3.6% |
| Intangible fixed assets | 21 | €8,507,269 | €8,252,751 | -€254,517 | -3.0% |
| Tangible fixed assets | 22/27 | €309,382 | €250,339 | -€59,043 | -19.1% |
| Plant, machinery and equipment | 23 | €294,858 | €247,243 | -€47,614 | -16.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €14,524 | €3,095 | -€11,429 | -78.7% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,050 | €1,050 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €17,898,863 | €27,971,486 | +€10.1m | +56.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €16,645,774 | €27,125,267 | +€10.5m | +63.0% |
| Trade receivables | 40 | €61,190 | €126,803 | +€65,613 | +107.2% |
| Other amounts receivable | 41 | €16,584,583 | €26,998,463 | +€10.4m | +62.8% |
| Cash at bank and in hand | 54/58 | - | €20,382 | +€20,382 | |
| Deferred charges and accrued income | 490/1 | €1,253,090 | €825,838 | -€427,252 | -34.1% |
| Total equity and liabilities | 10/49 | €26,716,564 | €36,475,626 | +€9.8m | +36.5% |
| Equity | 10/15 | €15,972,321 | €16,598,448 | +€626,126 | +3.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,951,916 | €16,578,043 | +€626,126 | +3.9% |
| Provisions and deferred taxes | 16 | €200,000 | €200,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €200,000 | €200,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable | 17/49 | €10,544,242 | €19,677,179 | +€9.1m | +86.6% |
| Amounts payable within one year | 42/48 | €10,060,977 | €19,473,310 | +€9.4m | +93.6% |
| Trade debts | 44 | €501,766 | €114,561 | -€387,206 | -77.2% |
| Suppliers | 440/4 | €501,766 | €114,561 | -€387,206 | -77.2% |
| Taxes, remuneration and social security | 45 | €1,992,775 | €1,697,199 | -€295,576 | -14.8% |
| Taxes | 450/3 | - | €248,166 | +€248,166 | |
| Remuneration and social security | 454/9 | €1,992,775 | €1,449,034 | -€543,741 | -27.3% |
| Other amounts payable | 47/48 | €7,566,436 | €17,661,550 | +€10.1m | +133.4% |
| Accrued charges and deferred income | 492/3 | €483,265 | €203,869 | -€279,396 | -57.8% |
| Operating income | 70/76A | €22,067,586 | €24,650,522 | +€2.6m | +11.7% |
| Turnover | 70 | €14,587,202 | €16,969,159 | +€2.4m | +16.3% |
| Own construction capitalised | 72 | €5,077,860 | €5,548,970 | +€471,110 | +9.3% |
| Other operating income | 74 | €2,402,525 | €2,132,393 | -€270,132 | -11.2% |
| Operating charges | 60/66A | €22,535,713 | €24,246,725 | +€1.7m | +7.6% |
| Services and other goods | 61 | €2,977,081 | €1,566,141 | -€1.4m | -47.4% |
| Remuneration, social security and pensions | 62 | €13,427,414 | €16,716,604 | +€3.3m | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,108,066 | €5,963,533 | -€144,533 | -2.4% |
| Other operating charges | 640/8 | €23,153 | €447 | -€22,707 | -98.1% |
| Operating profit (loss) | 9901 | -€468,127 | €403,797 | +€871,924 | |
| Financial income | 75/76B | €720,276 | €465,566 | -€254,710 | -35.4% |
| Recurring financial income | 75 | €720,276 | €465,566 | -€254,710 | -35.4% |
| Income from current assets | 751 | €199,056 | €0 | -€199,056 | -100.0% |
| Other financial income | 752/9 | €521,220 | €465,566 | -€55,655 | -10.7% |
| Financial charges | 65/66B | €289,232 | €260,427 | -€28,806 | -10.0% |
| Recurring financial charges | 65 | €289,232 | €260,427 | -€28,806 | -10.0% |
| Debt charges | 650 | €228,370 | €234,495 | +€6,126 | +2.7% |
| Other financial charges | 652/9 | €60,863 | €25,931 | -€34,932 | -57.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€37,084 | €608,936 | +€646,020 | |
| Income taxes | 67/77 | -€240,861 | -€17,190 | +€223,671 | +92.9% |
| Taxes | 670/3 | - | €50,000 | +€50,000 | |
| Tax adjustments and reversals of tax provisions | 77 | €240,861 | €67,190 | -€173,671 | -72.1% |
| Profit (loss) for the period | 9904 | €203,777 | €626,126 | +€422,349 | +207.3% |
| Profit (loss) for the period to be appropriated | 9905 | €203,777 | €626,126 | +€422,349 | +207.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.