Ceresco: 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.
Ceresco
Largest movements
- Financial fixed assets -€441,355
down €441,355 (-7.6%), from €5.8m to €5.3m
- Reserves -€480,275
down €480,275 (-7.7%), from €6.2m to €5.7m
of which Distributable reserves: -€480,275
- Financial charges +€441,385
up €441,385 (+294256.3%), from €150 to €441,535
of which Non-recurring financial charges: +€441,355
- Gross operating margin -€11,690
down €11,690 (-38.4%), from -€30,446 to -€42,136
- Financial income +€1,080
up €1,080 (+30.0%), from €3,601 to €4,681
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 | €6,426,718 | €5,932,518 | -€494,201 | -7.7% |
| Fixed assets | 21/28 | €5,785,569 | €5,344,215 | -€441,355 | -7.6% |
| Financial fixed assets | 28 | €5,785,569 | €5,344,215 | -€441,355 | -7.6% |
| Current assets | 29/58 | €641,149 | €588,303 | -€52,846 | -8.2% |
| Amounts receivable within one year | 40/41 | €632,762 | €582,844 | -€49,918 | -7.9% |
| Other amounts receivable | 41 | €632,762 | €582,844 | -€49,918 | -7.9% |
| Cash at bank and in hand | 54/58 | €8,387 | €5,459 | -€2,928 | -34.9% |
| Total equity and liabilities | 10/49 | €6,426,718 | €5,932,518 | -€494,201 | -7.7% |
| Equity | 10/15 | €6,411,794 | €5,931,519 | -€480,275 | -7.5% |
| Contributions | 10/11 | €209,850 | €209,850 | = | 0.0% |
| Capital | 10 | €209,850 | €209,850 | = | 0.0% |
| Issued capital | 100 | €209,850 | €209,850 | = | 0.0% |
| Reserves | 13 | €6,201,944 | €5,721,669 | -€480,275 | -7.7% |
| Non-distributable reserves | 130/1 | €20,985 | €20,985 | = | 0.0% |
| Legal reserve | 130 | €20,985 | €20,985 | = | 0.0% |
| Distributable reserves | 133 | €6,180,959 | €5,700,684 | -€480,275 | -7.8% |
| Amounts payable | 17/49 | €14,924 | €998 | -€13,926 | -93.3% |
| Amounts payable within one year | 42/48 | €14,924 | €998 | -€13,926 | -93.3% |
| Trade debts | 44 | €14,924 | €998 | -€13,926 | -93.3% |
| Suppliers | 440/4 | €14,924 | €998 | -€13,926 | -93.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,255 | €1,285 | +€31 | +2.5% |
| Gross operating margin | 9900 | -€30,446 | -€42,136 | -€11,690 | -38.4% |
| Operating profit (loss) | 9901 | -€31,701 | -€43,422 | -€11,721 | -37.0% |
| Financial income | 75/76B | €3,601 | €4,681 | +€1,080 | +30.0% |
| Recurring financial income | 75 | €3,601 | €4,681 | +€1,080 | +30.0% |
| Financial charges | 65/66B | €150 | €441,535 | +€441,385 | +294256.3% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Non-recurring financial charges | 66B | - | €441,355 | +€441,355 | |
| Profit (loss) for the period before taxes | 9903 | -€28,250 | -€480,275 | -€452,025 | -1600.1% |
| Profit (loss) for the period | 9904 | -€28,250 | -€480,275 | -€452,025 | -1600.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,250 | -€480,275 | -€452,025 | -1600.1% |
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 10 October 2026 via checked.be.