Cerigi: 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.
Cerigi
Largest movements
- Tangible fixed assets +€10,121
up €10,121 (+60.0%), from €16,858 to €26,979
of which Plant, machinery and equipment: +€10,753
- Cash -€3,159
down €3,159 (-26.2%), from €12,062 to €8,903
mainly Investment in fixed assets (net) (-€17,831) and Tax, wage and social debts (-€2,439)
- Profit (loss) carried forward +€10,429
up €10,429 (+29.5%), from €35,329 to €45,759
- Tax, wage and social debts -€2,439
down €2,439 (-26.3%), from €9,284 to €6,845
- Turnover -€10,572
down €10,572 (-8.9%), from €118,188 to €107,616
- Gross operating margin -€6,088
down €6,088 (-21.1%), from €28,864 to €22,776
- Purchases and services -€4,484
down €4,484 (-5.0%), from €89,324 to €84,840
- Taxes +€2,739
up €2,739 (+121.1%), from €2,261 to €5,000
- Depreciation +€2,604
up €2,604 (+47.6%), from €5,468 to €8,072
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 | €79,801 | €87,235 | +€7,434 | +9.3% |
| Formation expenses | 20 | €794 | €432 | -€362 | -45.6% |
| Fixed assets | 21/28 | €16,858 | €26,979 | +€10,121 | +60.0% |
| Tangible fixed assets | 22/27 | €16,858 | €26,979 | +€10,121 | +60.0% |
| Plant, machinery and equipment | 23 | €15,132 | €25,884 | +€10,753 | +71.1% |
| Furniture and vehicles | 24 | €1,726 | €1,094 | -€632 | -36.6% |
| Current assets | 29/58 | €62,148 | €59,824 | -€2,325 | -3.7% |
| Amounts receivable within one year | 40/41 | €50,086 | €50,920 | +€834 | +1.7% |
| Trade receivables | 40 | €25,131 | €17,632 | -€7,499 | -29.8% |
| Other amounts receivable | 41 | €24,956 | €33,289 | +€8,333 | +33.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €12,062 | €8,903 | -€3,159 | -26.2% |
| Total equity and liabilities | 10/49 | €79,801 | €87,235 | +€7,434 | +9.3% |
| Equity | 10/15 | €56,471 | €66,900 | +€10,429 | +18.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,142 | €11,142 | = | 0.0% |
| Distributable reserves | 133 | €11,142 | €11,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,329 | €45,759 | +€10,429 | +29.5% |
| Amounts payable | 17/49 | €23,330 | €20,335 | -€2,995 | -12.8% |
| Amounts payable within one year | 42/48 | €23,330 | €20,307 | -€3,023 | -13.0% |
| Trade debts | 44 | €14,046 | €13,462 | -€584 | -4.2% |
| Suppliers | 440/4 | €14,046 | €13,462 | -€584 | -4.2% |
| Taxes, remuneration and social security | 45 | €9,284 | €6,845 | -€2,439 | -26.3% |
| Taxes | 450/3 | €9,284 | €6,845 | -€2,439 | -26.3% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Turnover | 70 | €118,188 | €107,616 | -€10,572 | -8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €89,324 | €84,840 | -€4,484 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,468 | €8,072 | +€2,604 | +47.6% |
| Other operating charges | 640/8 | €485 | €521 | +€36 | +7.4% |
| Gross operating margin | 9900 | €28,864 | €22,776 | -€6,088 | -21.1% |
| Operating profit (loss) | 9901 | €22,912 | €14,183 | -€8,728 | -38.1% |
| Financial income | 75/76B | €1,152 | €1,357 | +€205 | +17.8% |
| Recurring financial income | 75 | €1,152 | €1,357 | +€205 | +17.8% |
| Financial charges | 65/66B | €81 | €111 | +€30 | +37.4% |
| Recurring financial charges | 65 | €81 | €111 | +€30 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €23,983 | €15,429 | -€8,554 | -35.7% |
| Income taxes | 67/77 | €2,261 | €5,000 | +€2,739 | +121.1% |
| Profit (loss) for the period | 9904 | €21,722 | €10,429 | -€11,292 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,722 | €10,429 | -€11,292 | -52.0% |
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 3 October 2026 via checked.be.