CERIMA: what changed
Two financial 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.
CERIMA
Largest movements
- Receivables within one year +€9,578
up €9,578 (+60.1%), from €15,935 to €25,513
of which Trade receivables: +€22,400
- Cash -€6,920
down €6,920 (-32.0%), from €21,632 to €14,712
mainly Receivables within one year (-€9,578) and Investment in fixed assets (net) (-€4,802)
- Deferred charges and accrued income +€3,256
new in 2025: €3,256
- Stocks and contracts +€3,250
new in 2025: €3,250
- Tangible fixed assets +€806
up €806 (+6.3%), from €12,895 to €13,701
- Trade debts +€11,564
up €11,564 (+195.5%), from €5,916 to €17,480
- Profit (loss) carried forward -€2,391
down €2,391 (-12.1%), from €19,814 to €17,422
- Tax, wage and social debts +€797
up €797 (+18.5%), from €4,300 to €5,097
of which Remuneration and social security: +€1,650
- Financial income -€15,037
down €15,037 (-99.7%), from €15,087 to €50
- Gross operating margin -€10,328
down €10,328 (-81.5%), from €12,678 to €2,350
- Taxes -€6,825
down €6,825 (-100.0%), from €6,828 to €3
- Depreciation +€3,371
up €3,371 (+539.5%), from €625 to €3,996
- Other operating charges +€250
up €250 (+56.0%), from €447 to €697
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 | €50,462 | €60,433 | +€9,971 | +19.8% |
| Fixed assets | 21/28 | €12,895 | €13,701 | +€806 | +6.3% |
| Tangible fixed assets | 22/27 | €12,895 | €13,701 | +€806 | +6.3% |
| Plant, machinery and equipment | 23 | €12,895 | €13,701 | +€806 | +6.3% |
| Current assets | 29/58 | €37,567 | €46,732 | +€9,165 | +24.4% |
| Amounts receivable after more than one year | 29 | €0 | - | -€0 | |
| Other amounts receivable | 291 | €0 | - | -€0 | |
| Stocks and contracts in progress | 3 | - | €3,250 | +€3,250 | |
| Stocks | 30/36 | - | €3,250 | +€3,250 | |
| Amounts receivable within one year | 40/41 | €15,935 | €25,513 | +€9,578 | +60.1% |
| Trade receivables | 40 | €3,114 | €25,513 | +€22,400 | +719.4% |
| Other amounts receivable | 41 | €12,821 | - | -€12,821 | |
| Cash at bank and in hand | 54/58 | €21,632 | €14,712 | -€6,920 | -32.0% |
| Deferred charges and accrued income | 490/1 | - | €3,256 | +€3,256 | |
| Total equity and liabilities | 10/49 | €50,462 | €60,433 | +€9,971 | +19.8% |
| Equity | 10/15 | €39,114 | €36,722 | -€2,391 | -6.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | €13,000 | = | 0.0% |
| Issued capital | 100 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,814 | €17,422 | -€2,391 | -12.1% |
| Amounts payable | 17/49 | €11,349 | €23,711 | +€12,362 | +108.9% |
| Amounts payable within one year | 42/48 | €10,216 | €22,578 | +€12,362 | +121.0% |
| Trade debts | 44 | €5,916 | €17,480 | +€11,564 | +195.5% |
| Suppliers | 440/4 | €5,916 | €17,480 | +€11,564 | +195.5% |
| Taxes, remuneration and social security | 45 | €4,300 | €5,097 | +€797 | +18.5% |
| Taxes | 450/3 | €3,700 | €2,847 | -€853 | -23.0% |
| Remuneration and social security | 454/9 | €600 | €2,250 | +€1,650 | +275.0% |
| Accrued charges and deferred income | 492/3 | €1,133 | €1,133 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €3,996 | +€3,371 | +539.5% |
| Other operating charges | 640/8 | €447 | €697 | +€250 | +56.0% |
| Gross operating margin | 9900 | €12,678 | €2,350 | -€10,328 | -81.5% |
| Operating profit (loss) | 9901 | €11,606 | -€2,343 | -€13,949 | |
| Financial income | 75/76B | €15,087 | €50 | -€15,037 | -99.7% |
| Recurring financial income | 75 | €15,087 | €50 | -€15,037 | -99.7% |
| Financial charges | 65/66B | €51 | €95 | +€44 | +86.6% |
| Recurring financial charges | 65 | €51 | €95 | +€44 | +86.6% |
| Profit (loss) for the period before taxes | 9903 | €26,642 | -€2,388 | -€29,030 | |
| Income taxes | 67/77 | €6,828 | €3 | -€6,825 | -100.0% |
| Profit (loss) for the period | 9904 | €19,814 | -€2,391 | -€22,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,814 | -€2,391 | -€22,205 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.