CERES MACHINE: 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.
CERES MACHINE
Largest movements
- Receivables within one year +€5,834
up €5,834 (+152.1%), from €3,837 to €9,671
of which Trade receivables: +€5,762
- Cash +€4,345
up €4,345 (+18.7%), from €23,234 to €27,579
mainly Other debts (+€10,707) and Depreciation (+€4,099)
- Tangible fixed assets -€3,096
down €3,096 (-31.3%), from €9,887 to €6,791
of which Furniture and vehicles: -€3,872
- Other debts +€10,707
up €10,707 (+50.1%), from €21,382 to €32,089
- Trade debts -€2,384
down €2,384 (-78.2%), from €3,049 to €666
- Profit (loss) carried forward -€1,125
down €1,125 (-15.5%), from €7,240 to €6,115
- Depreciation +€227
up €227 (+5.9%), from €3,872 to €4,099
- Gross operating margin -€171
down €171 (-4.5%), from €3,847 to €3,676
- Other operating charges +€168
up €168 (+132.2%), from €127 to €295
- Financial charges -€62
down €62 (-21.0%), from €297 to €234
- Taxes -€57
down €57 (-25.0%), from €229 to €172
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 | €36,957 | €44,042 | +€7,084 | +19.2% |
| Fixed assets | 21/28 | €9,887 | €6,791 | -€3,096 | -31.3% |
| Tangible fixed assets | 22/27 | €9,887 | €6,791 | -€3,096 | -31.3% |
| Plant, machinery and equipment | 23 | - | €776 | +€776 | |
| Furniture and vehicles | 24 | €9,887 | €6,015 | -€3,872 | -39.2% |
| Current assets | 29/58 | €27,070 | €37,250 | +€10,180 | +37.6% |
| Amounts receivable within one year | 40/41 | €3,837 | €9,671 | +€5,834 | +152.1% |
| Trade receivables | 40 | €3,476 | €9,238 | +€5,762 | +165.7% |
| Other amounts receivable | 41 | €361 | €433 | +€73 | +20.2% |
| Cash at bank and in hand | 54/58 | €23,234 | €27,579 | +€4,345 | +18.7% |
| Total equity and liabilities | 10/49 | €36,957 | €44,042 | +€7,084 | +19.2% |
| Equity | 10/15 | €12,240 | €11,115 | -€1,125 | -9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,240 | €6,115 | -€1,125 | -15.5% |
| Amounts payable | 17/49 | €24,717 | €32,926 | +€8,209 | +33.2% |
| Amounts payable within one year | 42/48 | €24,717 | €32,926 | +€8,209 | +33.2% |
| Trade debts | 44 | €3,049 | €666 | -€2,384 | -78.2% |
| Suppliers | 440/4 | €3,049 | €666 | -€2,384 | -78.2% |
| Taxes, remuneration and social security | 45 | €286 | €172 | -€115 | -40.0% |
| Taxes | 450/3 | €286 | €172 | -€115 | -40.0% |
| Other amounts payable | 47/48 | €21,382 | €32,089 | +€10,707 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,872 | €4,099 | +€227 | +5.9% |
| Other operating charges | 640/8 | €127 | €295 | +€168 | +132.2% |
| Gross operating margin | 9900 | €3,847 | €3,676 | -€171 | -4.5% |
| Operating profit (loss) | 9901 | -€152 | -€718 | -€566 | -372.6% |
| Financial charges | 65/66B | €297 | €234 | -€62 | -21.0% |
| Recurring financial charges | 65 | €297 | €234 | -€62 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€449 | -€953 | -€504 | -112.4% |
| Income taxes | 67/77 | €229 | €172 | -€57 | -25.0% |
| Profit (loss) for the period | 9904 | -€678 | -€1,125 | -€447 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€678 | -€1,125 | -€447 | -65.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.