CEREON: 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.
CEREON
Largest movements
- Receivables within one year -€7,217
down €7,217 (-67.7%), from €10,666 to €3,449
of which Other amounts receivable: -€4,450
- Tangible fixed assets -€4,420
down €4,420 (-14.8%), from €29,771 to €25,351
of which Land and buildings: -€2,441
- Cash -€2,947
down €2,947 (-36.9%), from €7,977 to €5,030
mainly Tax, wage and social debts (-€9,100) and Net result for the year (-€4,978)
- Tax, wage and social debts -€9,100
down €9,100 (-94.2%), from €9,662 to €562
- Profit (loss) carried forward -€4,978
down €4,978, from €4,460 to -€518
- Other debts -€1,660
down €1,660 (-99.6%), from €1,666 to €6
- Trade debts +€1,227
up €1,227 (+363%), from €338 to €1,565
- Gross operating margin +€1,488
up €1,488 (+1,183%), from €126 to €1,614
- Other operating charges +€718
up €718 (+87.2%), from €824 to €1,542
- Financial income +€581
up €581 (+215,196%), from €0 to €581
- Depreciation +€265
up €265 (+5.2%), from €5,089 to €5,354
- Financial charges +€119
up €119 (+74.7%), from €159 to €277
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 | €48,414 | €33,903 | -€14,511 | -30.0% |
| Fixed assets | 21/28 | €29,771 | €25,351 | -€4,420 | -14.8% |
| Tangible fixed assets | 22/27 | €29,771 | €25,351 | -€4,420 | -14.8% |
| Land and buildings | 22 | €20,878 | €18,437 | -€2,441 | -11.7% |
| Furniture and vehicles | 24 | €8,893 | €6,914 | -€1,979 | -22.3% |
| Current assets | 29/58 | €18,643 | €8,552 | -€10,091 | -54.1% |
| Amounts receivable within one year | 40/41 | €10,666 | €3,449 | -€7,217 | -67.7% |
| Trade receivables | 40 | €6,216 | €3,449 | -€2,767 | -44.5% |
| Other amounts receivable | 41 | €4,450 | - | -€4,450 | |
| Cash at bank and in hand | 54/58 | €7,977 | €5,030 | -€2,947 | -36.9% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €48,414 | €33,903 | -€14,511 | -30.0% |
| Equity | 10/15 | €36,748 | €31,770 | -€4,978 | -13.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,696 | €13,696 | = | 0.0% |
| Distributable reserves | 133 | €13,696 | €13,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,460 | -€518 | -€4,978 | |
| Amounts payable | 17/49 | €11,666 | €2,133 | -€9,533 | -81.7% |
| Amounts payable within one year | 42/48 | €11,666 | €2,133 | -€9,533 | -81.7% |
| Trade debts | 44 | €338 | €1,565 | +€1,227 | +363% |
| Suppliers | 440/4 | €338 | €1,565 | +€1,227 | +363% |
| Taxes, remuneration and social security | 45 | €9,662 | €562 | -€9,100 | -94.2% |
| Taxes | 450/3 | €9,662 | €562 | -€9,100 | -94.2% |
| Other amounts payable | 47/48 | €1,666 | €6 | -€1,660 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €5,354 | +€265 | +5.2% |
| Other operating charges | 640/8 | €824 | €1,542 | +€718 | +87.2% |
| Gross operating margin | 9900 | €126 | €1,614 | +€1,488 | +1,183% |
| Operating profit (loss) | 9901 | -€5,787 | -€5,282 | +€505 | +8.7% |
| Financial income | 75/76B | €0 | €581 | +€581 | +215,196% |
| Recurring financial income | 75 | €0 | €581 | +€581 | +215,196% |
| Financial charges | 65/66B | €159 | €277 | +€119 | +74.7% |
| Recurring financial charges | 65 | €159 | €277 | +€119 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,946 | -€4,978 | +€968 | +16.3% |
| Profit (loss) for the period | 9904 | -€5,946 | -€4,978 | +€968 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,946 | -€4,978 | +€968 | +16.3% |
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 19 October 2026 via checked.be.