Ceri-fix: 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.
Ceri-fix
Largest movements
- Stocks and contracts +€181,913
up €181,913 (+67.2%), from €270,722 to €452,635
- Receivables within one year +€22,759
new in 2025: €22,759
- Cash -€15,450
down €15,450 (-75.3%), from €20,518 to €5,069
mainly Stocks and contracts (-€181,913) and Receivables within one year (-€22,759)
- Short-term financial debts +€134,000
up €134,000 (+58.5%), from €229,000 to €363,000
- Other debts +€38,319
up €38,319 (+2220.8%), from €1,725 to €40,044
- Profit (loss) carried forward +€16,864
up €16,864, from -€4,211 to €12,653
- Gross operating margin +€34,528
up €34,528, from -€4,053 to €30,475
- Financial charges +€9,661
up €9,661 (+6115.9%), from €158 to €9,819
- Taxes +€3,150
new in 2025: €3,150
- Depreciation +€454
new in 2025: €454
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 | €291,514 | €484,386 | +€192,872 | +66.2% |
| Fixed assets | 21/28 | - | €3,923 | +€3,923 | |
| Tangible fixed assets | 22/27 | - | €3,923 | +€3,923 | |
| Plant, machinery and equipment | 23 | - | €1,313 | +€1,313 | |
| Furniture and vehicles | 24 | - | €2,610 | +€2,610 | |
| Current assets | 29/58 | €291,514 | €480,463 | +€188,949 | +64.8% |
| Stocks and contracts in progress | 3 | €270,722 | €452,635 | +€181,913 | +67.2% |
| Stocks | 30/36 | €270,722 | €452,635 | +€181,913 | +67.2% |
| Amounts receivable within one year | 40/41 | - | €22,759 | +€22,759 | |
| Trade receivables | 40 | - | €22,759 | +€22,759 | |
| Cash at bank and in hand | 54/58 | €20,518 | €5,069 | -€15,450 | -75.3% |
| Deferred charges and accrued income | 490/1 | €274 | - | -€274 | |
| Total equity and liabilities | 10/49 | €291,514 | €484,386 | +€192,872 | +66.2% |
| Equity | 10/15 | €60,789 | €77,653 | +€16,864 | +27.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,211 | €12,653 | +€16,864 | |
| Amounts payable | 17/49 | €230,725 | €406,733 | +€176,008 | +76.3% |
| Amounts payable within one year | 42/48 | €230,725 | €406,733 | +€176,008 | +76.3% |
| Financial debts | 43 | €229,000 | €363,000 | +€134,000 | +58.5% |
| Credit institutions | 430/8 | €229,000 | €363,000 | +€134,000 | +58.5% |
| Trade debts | 44 | - | €539 | +€539 | |
| Suppliers | 440/4 | - | €539 | +€539 | |
| Taxes, remuneration and social security | 45 | - | €3,150 | +€3,150 | |
| Taxes | 450/3 | - | €3,150 | +€3,150 | |
| Other amounts payable | 47/48 | €1,725 | €40,044 | +€38,319 | +2220.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €454 | +€454 | |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | -€4,053 | €30,475 | +€34,528 | |
| Operating profit (loss) | 9901 | -€4,053 | €29,832 | +€33,885 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €158 | €9,819 | +€9,661 | +6115.9% |
| Recurring financial charges | 65 | €158 | €9,819 | +€9,661 | +6115.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,211 | €20,014 | +€24,226 | |
| Income taxes | 67/77 | - | €3,150 | +€3,150 | |
| Profit (loss) for the period | 9904 | -€4,211 | €16,864 | +€21,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,211 | €16,864 | +€21,076 |
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 6 October 2026 via checked.be.