CERES ESPACE JULIE: what changed
What changed
CERES ESPACE JULIE
filed annual accounts (NBB)
Net result for the year
€60,514
2024 · €41,288+€19,226
Equity
€153,090
2024 · €171,875-€18,786
Cash
€54,447
2024 · €28,750+€25,697
Balance sheet total
€237,787
2024 · €195,017+€42,770
Largest movements
Assets
- Cash +€25,697
up €25,697 (+89.4%), from €28,750 to €54,447
mainly Other debts (+€63,290) and Net result for the year (+€60,514)
- Receivables within one year +€14,707
new in 2025: €14,707
- Deferred charges and accrued income +€4,626
up €4,626 (+97.0%), from €4,768 to €9,394
Equity and liabilities
- Other debts +€63,290
up €63,290 (+395%), from €16,010 to €79,300
- Reserves -€18,800
down €18,800 (-14.1%), from €133,160 to €114,360
of which Distributable reserves: -€18,800
Income statement
- Gross operating margin +€27,613
up €27,613 (+44.5%), from €62,015 to €89,628
- Taxes +€9,199
up €9,199 (+43.3%), from €21,258 to €30,458
- Other operating charges -€937
down €937 (-88.1%), from €1,063 to €126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,288
Gross operating margin
+€27,613
Depreciation
-€72
Other operating charges
+€937
Financial income
+€717
Financial charges
-€769
Taxes
-€9,199
Result 2025
€60,514
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€104,997
Investment
€0
Financing
-€79,300
Cash 2024
€28,750
From operations (derived)
+€104,997
Net result for the year
+€60,514
Depreciation
+€2,260
Receivables within one year
-€14,707
Deferred charges and accrued income
-€4,626
Trade debts
-€998
Tax, wage and social debts
-€1,364
Other debts
+€63,290
Accrued charges and deferred income
+€628
Financing
-€79,300
Contributions, distributions and other
-€79,300
Cash 2025
€54,447
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,017 | €237,787 | +€42,770 | +21.9% |
| Fixed assets | 21/28 | €6,499 | €4,239 | -€2,260 | -34.8% |
| Tangible fixed assets | 22/27 | €6,499 | €4,239 | -€2,260 | -34.8% |
| Furniture and vehicles | 24 | €4,681 | €2,778 | -€1,903 | -40.7% |
| Other tangible fixed assets | 26 | €1,818 | €1,461 | -€357 | -19.6% |
| Current assets | 29/58 | €188,518 | €233,548 | +€45,030 | +23.9% |
| Amounts receivable after more than one year | 29 | €155,000 | €155,000 | = | 0.0% |
| Other amounts receivable | 291 | €155,000 | €155,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €14,707 | +€14,707 | |
| Other amounts receivable | 41 | - | €14,707 | +€14,707 | |
| Cash at bank and in hand | 54/58 | €28,750 | €54,447 | +€25,697 | +89.4% |
| Deferred charges and accrued income | 490/1 | €4,768 | €9,394 | +€4,626 | +97.0% |
| Total equity and liabilities | 10/49 | €195,017 | €237,787 | +€42,770 | +21.9% |
| Equity | 10/15 | €171,875 | €153,090 | -€18,786 | -10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,160 | €114,360 | -€18,800 | -14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €131,300 | €112,500 | -€18,800 | -14.3% |
| Profit (loss) carried forward | 14 | €26,315 | €26,330 | +€14 | +0.1% |
| Amounts payable | 17/49 | €23,141 | €84,697 | +€61,556 | +266% |
| Amounts payable within one year | 42/48 | €23,141 | €84,069 | +€60,928 | +263% |
| Trade debts | 44 | €1,563 | €565 | -€998 | -63.9% |
| Suppliers | 440/4 | €1,563 | €565 | -€998 | -63.9% |
| Taxes, remuneration and social security | 45 | €5,568 | €4,204 | -€1,364 | -24.5% |
| Taxes | 450/3 | €5,568 | €4,204 | -€1,364 | -24.5% |
| Other amounts payable | 47/48 | €16,010 | €79,300 | +€63,290 | +395% |
| Accrued charges and deferred income | 492/3 | - | €628 | +€628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €2,260 | +€72 | +3.3% |
| Other operating charges | 640/8 | €1,063 | €126 | -€937 | -88.1% |
| Gross operating margin | 9900 | €62,015 | €89,628 | +€27,613 | +44.5% |
| Operating profit (loss) | 9901 | €58,764 | €87,242 | +€28,478 | +48.5% |
| Financial income | 75/76B | €4,249 | €4,966 | +€717 | +16.9% |
| Recurring financial income | 75 | €4,249 | €4,966 | +€717 | +16.9% |
| Financial charges | 65/66B | €467 | €1,236 | +€769 | +165% |
| Recurring financial charges | 65 | €467 | €1,236 | +€769 | +165% |
| Profit (loss) for the period before taxes | 9903 | €62,546 | €90,972 | +€28,426 | +45.4% |
| Income taxes | 67/77 | €21,258 | €30,458 | +€9,199 | +43.3% |
| Profit (loss) for the period | 9904 | €41,288 | €60,514 | +€19,226 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,288 | €60,514 | +€19,226 | +46.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.