Ceresmar: what changed
Two fiscal 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.
Ceresmar
Largest movements
- Receivables within one year -€5,914
down €5,914 (-16.0%), from €36,873 to €30,959
of which Trade receivables: -€27,307
- Cash -€2,375
down €2,375 (-8.2%), from €28,860 to €26,485
mainly Trade debts (-€34,131)
- Trade debts -€34,131
down €34,131 (-88.8%), from €38,414 to €4,283
- Reserves +€25,292
up €25,292 (+177.3%), from €14,267 to €39,559
- Gross operating margin +€27,753
up €27,753 (+416.0%), from €6,671 to €34,424
- Taxes +€8,793
up €8,793, from -€201 to €8,591
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
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 | €65,733 | €57,444 | -€8,289 | -12.6% |
| Current assets | 29/58 | €65,733 | €57,444 | -€8,289 | -12.6% |
| Amounts receivable within one year | 40/41 | €36,873 | €30,959 | -€5,914 | -16.0% |
| Trade receivables | 40 | €29,376 | €2,069 | -€27,307 | -93.0% |
| Other amounts receivable | 41 | €7,497 | €28,891 | +€21,393 | +285.3% |
| Cash at bank and in hand | 54/58 | €28,860 | €26,485 | -€2,375 | -8.2% |
| Total equity and liabilities | 10/49 | €65,733 | €57,444 | -€8,289 | -12.6% |
| Equity | 10/15 | €16,267 | €41,559 | +€25,292 | +155.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,267 | €39,559 | +€25,292 | +177.3% |
| Distributable reserves | 133 | €14,267 | €39,559 | +€25,292 | +177.3% |
| Amounts payable | 17/49 | €49,466 | €15,885 | -€33,581 | -67.9% |
| Amounts payable within one year | 42/48 | €49,466 | €15,885 | -€33,581 | -67.9% |
| Trade debts | 44 | €38,414 | €4,283 | -€34,131 | -88.8% |
| Suppliers | 440/4 | €38,414 | €4,283 | -€34,131 | -88.8% |
| Taxes, remuneration and social security | 45 | €8,042 | €8,591 | +€549 | +6.8% |
| Taxes | 450/3 | €8,042 | €8,591 | +€549 | +6.8% |
| Other amounts payable | 47/48 | €3,011 | €3,011 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €6,671 | €34,424 | +€27,753 | +416.0% |
| Operating profit (loss) | 9901 | €6,553 | €33,904 | +€27,351 | +417.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €24 | €21 | -€3 | -12.0% |
| Recurring financial charges | 65 | €24 | €21 | -€3 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €6,529 | €33,883 | +€27,354 | +419.0% |
| Income taxes | 67/77 | -€201 | €8,591 | +€8,793 | |
| Profit (loss) for the period | 9904 | €6,731 | €25,292 | +€18,562 | +275.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,731 | €25,292 | +€18,562 | +275.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.