CERIOS: 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.
CERIOS
Largest movements
- Cash +€44,619
up €44,619 (+149.9%), from €29,774 to €74,393
mainly Other debts (+€100,000) and Trade debts (+€99,489)
- Receivables within one year -€37,840
down €37,840 (-10.8%), from €351,335 to €313,495
of which Other amounts receivable: -€19,501
- Profit (loss) carried forward -€154,820
new in 2025: -€154,820
- Other debts +€100,000
new in 2025: €100,000
- Trade debts +€99,489
up €99,489 (+60.5%), from €164,357 to €263,846
- Reserves -€54,979
down €54,979 (-100.0%), from €54,979 to €0
- Tax, wage and social debts +€10,548
up €10,548 (+6.9%), from €153,517 to €164,065
of which Taxes: +€27,283
- Staff costs +€142,548
up €142,548 (+11.5%), from €1.2m to €1.4m
- Gross operating margin +€101,344
up €101,344 (+9.2%), from €1.1m to €1.2m
- Financial charges +€19,295
up €19,295 (+110.2%), from €17,510 to €36,804
of which Non-recurring financial charges: +€18,000
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 | €397,853 | €398,091 | +€239 | +0.1% |
| Fixed assets | 21/28 | €7,945 | €5,124 | -€2,822 | -35.5% |
| Tangible fixed assets | 22/27 | €7,945 | €5,124 | -€2,822 | -35.5% |
| Plant, machinery and equipment | 23 | €7,822 | €5,100 | -€2,722 | -34.8% |
| Furniture and vehicles | 24 | €124 | €24 | -€100 | -80.9% |
| Current assets | 29/58 | €389,907 | €392,968 | +€3,060 | +0.8% |
| Amounts receivable within one year | 40/41 | €351,335 | €313,495 | -€37,840 | -10.8% |
| Trade receivables | 40 | €331,779 | €313,441 | -€18,338 | -5.5% |
| Other amounts receivable | 41 | €19,556 | €54 | -€19,501 | -99.7% |
| Cash at bank and in hand | 54/58 | €29,774 | €74,393 | +€44,619 | +149.9% |
| Deferred charges and accrued income | 490/1 | €8,798 | €5,080 | -€3,719 | -42.3% |
| Total equity and liabilities | 10/49 | €397,853 | €398,091 | +€239 | +0.1% |
| Equity | 10/15 | €79,979 | -€129,820 | -€209,798 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €54,979 | €0 | -€54,979 | -100.0% |
| Distributable reserves | 133 | €54,979 | €0 | -€54,979 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€154,820 | -€154,820 | |
| Amounts payable | 17/49 | €317,874 | €527,911 | +€210,037 | +66.1% |
| Amounts payable within one year | 42/48 | €317,874 | €527,911 | +€210,037 | +66.1% |
| Trade debts | 44 | €164,357 | €263,846 | +€99,489 | +60.5% |
| Suppliers | 440/4 | €164,357 | €263,846 | +€99,489 | +60.5% |
| Taxes, remuneration and social security | 45 | €153,517 | €164,065 | +€10,548 | +6.9% |
| Taxes | 450/3 | €40,831 | €68,114 | +€27,283 | +66.8% |
| Remuneration and social security | 454/9 | €112,686 | €95,951 | -€16,735 | -14.9% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,235,730 | €1,378,278 | +€142,548 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,516 | €2,822 | +€306 | +12.1% |
| Other operating charges | 640/8 | €515 | €672 | +€157 | +30.4% |
| Gross operating margin | 9900 | €1,107,434 | €1,208,777 | +€101,344 | +9.2% |
| Operating profit (loss) | 9901 | -€131,328 | -€172,994 | -€41,666 | -31.7% |
| Financial income | 75/76B | €257 | €0 | -€257 | -100.0% |
| Recurring financial income | 75 | €257 | €0 | -€257 | -100.0% |
| Financial charges | 65/66B | €17,510 | €36,804 | +€19,295 | +110.2% |
| Recurring financial charges | 65 | €17,510 | €18,804 | +€1,295 | +7.4% |
| Non-recurring financial charges | 66B | - | €18,000 | +€18,000 | |
| Profit (loss) for the period before taxes | 9903 | -€148,581 | -€209,798 | -€61,218 | -41.2% |
| Income taxes | 67/77 | €2,427 | €0 | -€2,427 | -100.0% |
| Profit (loss) for the period | 9904 | -€151,008 | -€209,798 | -€58,790 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€151,008 | -€209,798 | -€58,790 | -38.9% |
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.