CERIM: 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.
CERIM
Largest movements
- Receivables within one year +€32,562
up €32,562 (+32.6%), from €99,860 to €132,422
of which Other amounts receivable: +€30,685
- Profit (loss) carried forward +€21,525
up €21,525 (+593.5%), from €3,627 to €25,152
- Tax, wage and social debts +€5,716
up €5,716 (+50.5%), from €11,320 to €17,035
- Accrued charges and deferred income +€5,198
up €5,198 (+432.8%), from €1,201 to €6,400
- Other debts -€3,126
down €3,126 (-8.1%), from €38,493 to €35,367
- Trade debts +€2,724
up €2,724 (+18.2%), from €14,997 to €17,721
- Gross operating margin -€5,604
down €5,604 (-15.4%), from €36,275 to €30,670
- Taxes -€1,310
down €1,310 (-13.2%), from €9,923 to €8,613
- Other operating charges -€515
down €515 (-54.5%), from €945 to €431
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 | €145,533 | €177,569 | +€32,037 | +22.0% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €145,483 | €177,520 | +€32,037 | +22.0% |
| Stocks and contracts in progress | 3 | €45,000 | €45,000 | = | 0.0% |
| Contracts in progress | 37 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,860 | €132,422 | +€32,562 | +32.6% |
| Trade receivables | 40 | €96,661 | €98,538 | +€1,877 | +1.9% |
| Other amounts receivable | 41 | €3,199 | €33,884 | +€30,685 | +959.2% |
| Cash at bank and in hand | 54/58 | €261 | €98 | -€163 | -62.4% |
| Deferred charges and accrued income | 490/1 | €362 | - | -€362 | |
| Total equity and liabilities | 10/49 | €145,533 | €177,569 | +€32,037 | +22.0% |
| Equity | 10/15 | €79,521 | €101,046 | +€21,525 | +27.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €13,394 | €13,394 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,394 | €13,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,627 | €25,152 | +€21,525 | +593.5% |
| Amounts payable | 17/49 | €66,011 | €76,523 | +€10,512 | +15.9% |
| Amounts payable within one year | 42/48 | €64,810 | €70,123 | +€5,313 | +8.2% |
| Trade debts | 44 | €14,997 | €17,721 | +€2,724 | +18.2% |
| Suppliers | 440/4 | €14,997 | €17,721 | +€2,724 | +18.2% |
| Taxes, remuneration and social security | 45 | €11,320 | €17,035 | +€5,716 | +50.5% |
| Taxes | 450/3 | €11,320 | €17,035 | +€5,716 | +50.5% |
| Other amounts payable | 47/48 | €38,493 | €35,367 | -€3,126 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,201 | €6,400 | +€5,198 | +432.8% |
| Other operating charges | 640/8 | €945 | €431 | -€515 | -54.5% |
| Gross operating margin | 9900 | €36,275 | €30,670 | -€5,604 | -15.4% |
| Operating profit (loss) | 9901 | €35,329 | €30,240 | -€5,090 | -14.4% |
| Financial charges | 65/66B | €79 | €102 | +€23 | +28.6% |
| Recurring financial charges | 65 | €79 | €102 | +€23 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €35,250 | €30,138 | -€5,112 | -14.5% |
| Income taxes | 67/77 | €9,923 | €8,613 | -€1,310 | -13.2% |
| Profit (loss) for the period | 9904 | €25,327 | €21,525 | -€3,802 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,327 | €21,525 | -€3,802 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.