CERESE SERVICES: 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.
CERESE SERVICES
Largest movements
- Receivables after one year -€37,486
down €37,486 (-6.2%), from €608,968 to €571,482
- Receivables within one year -€16,940
down €16,940 (-5.4%), from €316,382 to €299,442
of which Other amounts receivable: -€10,251
- Trade debts -€125,307
down €125,307 (-79.7%), from €157,172 to €31,866
- Profit (loss) carried forward +€43,963
up €43,963 (+33.4%), from €131,548 to €175,511
- Other debts +€38,828
up €38,828 (+10.9%), from €355,870 to €394,697
- Tax, wage and social debts -€11,881
down €11,881 (-4.5%), from €266,833 to €254,952
of which Taxes: -€10,140
- Gross operating margin +€99,345
up €99,345, from -€51,055 to €48,290
- Financial charges -€1,836
down €1,836 (-89.8%), from €2,045 to €209
- Other operating charges +€1,811
up €1,811 (+78.5%), from €2,307 to €4,118
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €925,683 | €871,286 | -€54,396 | -5.9% |
| Fixed assets | 21/28 | €333 | €333 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €925,350 | €870,954 | -€54,396 | -5.9% |
| Amounts receivable after more than one year | 29 | €608,968 | €571,482 | -€37,486 | -6.2% |
| Other amounts receivable | 291 | €608,968 | €571,482 | -€37,486 | -6.2% |
| Amounts receivable within one year | 40/41 | €316,382 | €299,442 | -€16,940 | -5.4% |
| Trade receivables | 40 | €301,719 | €295,029 | -€6,690 | -2.2% |
| Other amounts receivable | 41 | €14,663 | €4,412 | -€10,251 | -69.9% |
| Cash at bank and in hand | 54/58 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €925,683 | €871,286 | -€54,396 | -5.9% |
| Equity | 10/15 | €145,808 | €189,771 | +€43,963 | +30.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Share premium | 1100/10 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,548 | €175,511 | +€43,963 | +33.4% |
| Amounts payable | 17/49 | €779,875 | €681,515 | -€98,359 | -12.6% |
| Amounts payable within one year | 42/48 | €779,875 | €681,515 | -€98,359 | -12.6% |
| Trade debts | 44 | €157,172 | €31,866 | -€125,307 | -79.7% |
| Suppliers | 440/4 | €157,172 | €31,866 | -€125,307 | -79.7% |
| Taxes, remuneration and social security | 45 | €266,833 | €254,952 | -€11,881 | -4.5% |
| Taxes | 450/3 | €264,827 | €254,687 | -€10,140 | -3.8% |
| Remuneration and social security | 454/9 | €2,006 | €265 | -€1,741 | -86.8% |
| Other amounts payable | 47/48 | €355,870 | €394,697 | +€38,828 | +10.9% |
| Other operating charges | 640/8 | €2,307 | €4,118 | +€1,811 | +78.5% |
| Gross operating margin | 9900 | -€51,055 | €48,290 | +€99,345 | |
| Operating profit (loss) | 9901 | -€53,362 | €44,172 | +€97,534 | |
| Financial charges | 65/66B | €2,045 | €209 | -€1,836 | -89.8% |
| Recurring financial charges | 65 | €2,045 | €209 | -€1,836 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,407 | €43,963 | +€99,370 | |
| Profit (loss) for the period | 9904 | -€55,407 | €43,963 | +€99,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,407 | €43,963 | +€99,370 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.