CERISE.BE: 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.
CERISE.BE
Largest movements
- Receivables within one year +€4,106
up €4,106 (+55.9%), from €7,343 to €11,449
of which Other amounts receivable: +€3,145
- Tangible fixed assets -€3,487
down €3,487 (-73.7%), from €4,734 to €1,247
of which Other tangible fixed assets: -€3,104
- Cash -€1,076
down €1,076 (-11.3%), from €9,488 to €8,412
mainly Receivables within one year (-€4,106) and Net result for the year (-€2,497)
- Deferred charges and accrued income -€480
down €480 (-50.4%), from €953 to €473
- Reserves -€2,497
down €2,497 (-17.7%), from €14,124 to €11,626
- Advances received +€748
new in 2025: €748
- Tax, wage and social debts +€634
up €634 (+207.5%), from €306 to €940
- Depreciation -€6,634
down €6,634 (-65.5%), from €10,121 to €3,487
- Gross operating margin +€2,437
up €2,437, from -€307 to €2,130
- Other operating charges -€97
down €97 (-11.5%), from €850 to €752
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 | €22,518 | €21,581 | -€937 | -4.2% |
| Fixed assets | 21/28 | €4,734 | €1,247 | -€3,487 | -73.7% |
| Tangible fixed assets | 22/27 | €4,734 | €1,247 | -€3,487 | -73.7% |
| Furniture and vehicles | 24 | €1,010 | €626 | -€383 | -38.0% |
| Other tangible fixed assets | 26 | €3,724 | €621 | -€3,104 | -83.3% |
| Current assets | 29/58 | €17,784 | €20,334 | +€2,550 | +14.3% |
| Amounts receivable within one year | 40/41 | €7,343 | €11,449 | +€4,106 | +55.9% |
| Trade receivables | 40 | €7,148 | €8,109 | +€961 | +13.4% |
| Other amounts receivable | 41 | €194 | €3,340 | +€3,145 | +1617.8% |
| Cash at bank and in hand | 54/58 | €9,488 | €8,412 | -€1,076 | -11.3% |
| Deferred charges and accrued income | 490/1 | €953 | €473 | -€480 | -50.4% |
| Total equity and liabilities | 10/49 | €22,518 | €21,581 | -€937 | -4.2% |
| Equity | 10/15 | €20,324 | €17,826 | -€2,497 | -12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,124 | €11,626 | -€2,497 | -17.7% |
| Distributable reserves | 133 | €14,124 | €11,626 | -€2,497 | -17.7% |
| Amounts payable | 17/49 | €2,194 | €3,755 | +€1,560 | +71.1% |
| Amounts payable within one year | 42/48 | €2,194 | €3,755 | +€1,560 | +71.1% |
| Trade debts | 44 | €1,889 | €2,067 | +€178 | +9.4% |
| Suppliers | 440/4 | €1,889 | €2,067 | +€178 | +9.4% |
| Advances received on contracts in progress | 46 | - | €748 | +€748 | |
| Taxes, remuneration and social security | 45 | €306 | €940 | +€634 | +207.5% |
| Taxes | 450/3 | €306 | €940 | +€634 | +207.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,121 | €3,487 | -€6,634 | -65.5% |
| Other operating charges | 640/8 | €850 | €752 | -€97 | -11.5% |
| Gross operating margin | 9900 | -€307 | €2,130 | +€2,437 | |
| Operating profit (loss) | 9901 | -€11,278 | -€2,109 | +€9,169 | +81.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €212 | €229 | +€17 | +7.9% |
| Recurring financial charges | 65 | €212 | €229 | +€17 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,490 | -€2,338 | +€9,152 | +79.7% |
| Income taxes | 67/77 | €155 | €159 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€11,645 | -€2,497 | +€9,148 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,645 | -€2,497 | +€9,148 | +78.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.