CERISE: 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.
CERISE
Largest movements
- Tangible fixed assets -€9,792
down €9,792 (-5.8%), from €167,550 to €157,759
- Cash +€6,104
up €6,104 (+105.0%), from €5,814 to €11,918
mainly Net result for the year (+€18,689) and Depreciation (+€9,792)
- Profit (loss) carried forward +€18,689
up €18,689 (+31.5%), from -€59,299 to -€40,609
- Other debts -€10,144
down €10,144 (-7.3%), from €139,357 to €129,213
- Advances received -€6,377
no longer reported in 2024 (was €6,377)
- Reserves -€4,504
down €4,504 (-7.1%), from €63,250 to €58,746
of which Tax-exempt reserves: -€4,504
- Gross operating margin +€14,118
up €14,118 (+101.8%), from €13,867 to €27,985
- Other operating charges -€526
down €526 (-31.7%), from €1,656 to €1,130
- Staff costs +€304
up €304 (+9.1%), from €3,344 to €3,648
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,452 | €177,667 | -€3,785 | -2.1% |
| Fixed assets | 21/28 | €167,950 | €158,159 | -€9,792 | -5.8% |
| Tangible fixed assets | 22/27 | €167,550 | €157,759 | -€9,792 | -5.8% |
| Land and buildings | 22 | €167,550 | €157,759 | -€9,792 | -5.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €13,502 | €19,509 | +€6,007 | +44.5% |
| Amounts receivable within one year | 40/41 | €7,338 | €7,465 | +€126 | +1.7% |
| Trade receivables | 40 | €7,338 | €6,581 | -€757 | -10.3% |
| Other amounts receivable | 41 | - | €884 | +€884 | |
| Cash at bank and in hand | 54/58 | €5,814 | €11,918 | +€6,104 | +105.0% |
| Deferred charges and accrued income | 490/1 | €350 | €126 | -€224 | -64.0% |
| Total equity and liabilities | 10/49 | €181,452 | €177,667 | -€3,785 | -2.1% |
| Equity | 10/15 | €22,543 | €36,729 | +€14,185 | +62.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €63,250 | €58,746 | -€4,504 | -7.1% |
| Non-distributable reserves | 130/1 | €194 | €194 | = | 0.0% |
| Reserves not available under the articles | 1311 | €194 | €194 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,056 | €58,552 | -€4,504 | -7.1% |
| Profit (loss) carried forward | 14 | -€59,299 | -€40,609 | +€18,689 | +31.5% |
| Provisions and deferred taxes | 16 | €12,460 | €11,570 | -€890 | -7.1% |
| Deferred taxes | 168 | €12,460 | €11,570 | -€890 | -7.1% |
| Amounts payable | 17/49 | €146,449 | €129,368 | -€17,081 | -11.7% |
| Amounts payable within one year | 42/48 | €146,449 | €129,368 | -€17,081 | -11.7% |
| Trade debts | 44 | €402 | €155 | -€247 | -61.4% |
| Suppliers | 440/4 | €402 | €155 | -€247 | -61.4% |
| Advances received on contracts in progress | 46 | €6,377 | - | -€6,377 | |
| Taxes, remuneration and social security | 45 | €313 | - | -€313 | |
| Taxes | 450/3 | €313 | - | -€313 | |
| Other amounts payable | 47/48 | €139,357 | €129,213 | -€10,144 | -7.3% |
| Remuneration, social security and pensions | 62 | €3,344 | €3,648 | +€304 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,792 | €9,792 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,656 | €1,130 | -€526 | -31.7% |
| Gross operating margin | 9900 | €13,867 | €27,985 | +€14,118 | +101.8% |
| Operating profit (loss) | 9901 | -€925 | €13,414 | +€14,339 | |
| Financial income | 75/76B | €83 | €27 | -€55 | -66.9% |
| Recurring financial income | 75 | €83 | €27 | -€55 | -66.9% |
| Financial charges | 65/66B | €97 | €146 | +€48 | +49.6% |
| Recurring financial charges | 65 | €97 | €146 | +€48 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€940 | €13,295 | +€14,236 | |
| Transfer from deferred taxes | 780 | €5,394 | €5,394 | = | 0.0% |
| Profit (loss) for the period | 9904 | €4,454 | €18,689 | +€14,236 | +319.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,454 | €18,689 | +€14,236 | +319.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.