CERIJUL: 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.
CERIJUL
Largest movements
- Cash +€16,710
up €16,710 (+15.1%), from €110,519 to €127,229
mainly Receivables within one year (+€13,679) and Net result for the year (+€6,586)
- Receivables within one year -€13,679
down €13,679 (-74.3%), from €18,417 to €4,738
of which Other amounts receivable: -€8,035
- Current investments +€5,029
up €5,029 (+48.2%), from €10,440 to €15,468
- Reserves +€6,500
up €6,500 (+8.4%), from €77,460 to €83,960
- Tax, wage and social debts +€3,315
up €3,315, from €0 to €3,315
- Trade debts -€2,870
down €2,870 (-95.8%), from €2,995 to €125
- Gross operating margin +€10,190
up €10,190 (+106.3%), from €9,585 to €19,775
- Taxes +€5,302
up €5,302 (+105.4%), from €5,032 to €10,334
- Depreciation -€910
down €910 (-52.0%), from €1,752 to €842
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,452 | €149,800 | +€7,348 | +5.2% |
| Fixed assets | 21/28 | €1,529 | €687 | -€842 | -55.1% |
| Tangible fixed assets | 22/27 | €1,279 | €437 | -€842 | -65.8% |
| Furniture and vehicles | 24 | €919 | €437 | -€482 | -52.4% |
| Other tangible fixed assets | 26 | €360 | €0 | -€360 | -100.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €140,923 | €149,113 | +€8,190 | +5.8% |
| Amounts receivable within one year | 40/41 | €18,417 | €4,738 | -€13,679 | -74.3% |
| Trade receivables | 40 | €10,128 | €4,484 | -€5,644 | -55.7% |
| Other amounts receivable | 41 | €8,288 | €254 | -€8,035 | -96.9% |
| Current investments | 50/53 | €10,440 | €15,468 | +€5,029 | +48.2% |
| Cash at bank and in hand | 54/58 | €110,519 | €127,229 | +€16,710 | +15.1% |
| Deferred charges and accrued income | 490/1 | €1,548 | €1,678 | +€131 | +8.4% |
| Total equity and liabilities | 10/49 | €142,452 | €149,800 | +€7,348 | +5.2% |
| Equity | 10/15 | €139,457 | €146,043 | +€6,586 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,460 | €83,960 | +€6,500 | +8.4% |
| Distributable reserves | 133 | €77,460 | €83,960 | +€6,500 | +8.4% |
| Profit (loss) carried forward | 14 | €43,397 | €43,483 | +€86 | +0.2% |
| Amounts payable | 17/49 | €2,995 | €3,756 | +€762 | +25.4% |
| Amounts payable within one year | 42/48 | €2,995 | €3,756 | +€762 | +25.4% |
| Trade debts | 44 | €2,995 | €125 | -€2,870 | -95.8% |
| Suppliers | 440/4 | €2,995 | €125 | -€2,870 | -95.8% |
| Taxes, remuneration and social security | 45 | €0 | €3,315 | +€3,315 | |
| Taxes | 450/3 | €0 | €3,315 | +€3,315 | |
| Other amounts payable | 47/48 | - | €317 | +€317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €842 | -€910 | -52.0% |
| Other operating charges | 640/8 | €1,491 | €1,413 | -€79 | -5.3% |
| Gross operating margin | 9900 | €9,585 | €19,775 | +€10,190 | +106.3% |
| Operating profit (loss) | 9901 | €6,342 | €17,520 | +€11,179 | +176.3% |
| Financial income | 75/76B | €261 | €107 | -€154 | -58.9% |
| Recurring financial income | 75 | €261 | €107 | -€154 | -58.9% |
| Financial charges | 65/66B | €731 | €707 | -€24 | -3.2% |
| Recurring financial charges | 65 | €731 | €707 | -€24 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €5,872 | €16,920 | +€11,048 | +188.2% |
| Income taxes | 67/77 | €5,032 | €10,334 | +€5,302 | +105.4% |
| Profit (loss) for the period | 9904 | €840 | €6,586 | +€5,746 | +684.3% |
| Profit (loss) for the period to be appropriated | 9905 | €840 | €6,586 | +€5,746 | +684.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.