CERIUS: 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.
CERIUS
Largest movements
- Receivables after one year -€46,000
down €46,000 (-26.9%), from €171,000 to €125,000
- Receivables within one year +€17,027
up €17,027 (+103%), from €16,583 to €33,610
of which Other amounts receivable: +€19,633
- Tangible fixed assets -€11,436
down €11,436 (-48.1%), from €23,776 to €12,340
of which Furniture and vehicles: -€10,212
- Reserves -€35,636
down €35,636 (-9.0%), from €393,946 to €358,310
- Gross operating margin -€70,178
down €70,178 (-58.0%), from €121,005 to €50,827
- Taxes -€18,593
down €18,593 (-70.3%), from €26,440 to €7,847
- Depreciation -€5,635
down €5,635 (-28.9%), from €19,506 to €13,871
- Financial income -€2,316
down €2,316 (-54.1%), from €4,278 to €1,962
- Staff costs +€1,446
up €1,446 (+9.8%), from €14,729 to €16,176
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.
Derived cash bridge
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 | €428,121 | €386,821 | -€41,299 | -9.6% |
| Fixed assets | 21/28 | €27,157 | €13,286 | -€13,871 | -51.1% |
| Intangible fixed assets | 21 | €3,381 | €946 | -€2,435 | -72.0% |
| Tangible fixed assets | 22/27 | €23,776 | €12,340 | -€11,436 | -48.1% |
| Plant, machinery and equipment | 23 | €2,596 | €1,372 | -€1,224 | -47.1% |
| Furniture and vehicles | 24 | €21,180 | €10,968 | -€10,212 | -48.2% |
| Current assets | 29/58 | €400,964 | €373,535 | -€27,428 | -6.8% |
| Amounts receivable after more than one year | 29 | €171,000 | €125,000 | -€46,000 | -26.9% |
| Other amounts receivable | 291 | €171,000 | €125,000 | -€46,000 | -26.9% |
| Amounts receivable within one year | 40/41 | €16,583 | €33,610 | +€17,027 | +103% |
| Trade receivables | 40 | €15,710 | €13,104 | -€2,606 | -16.6% |
| Other amounts receivable | 41 | €873 | €20,506 | +€19,633 | +2,249% |
| Current investments | 50/53 | €176,579 | €176,579 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,604 | €38,008 | +€1,404 | +3.8% |
| Deferred charges and accrued income | 490/1 | €198 | €339 | +€141 | +71.0% |
| Total equity and liabilities | 10/49 | €428,121 | €386,821 | -€41,299 | -9.6% |
| Equity | 10/15 | €412,546 | €376,910 | -€35,636 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €393,946 | €358,310 | -€35,636 | -9.0% |
| Distributable reserves | 133 | €393,946 | €358,310 | -€35,636 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €15,575 | €9,911 | -€5,664 | -36.4% |
| Amounts payable within one year | 42/48 | €15,567 | €9,911 | -€5,656 | -36.3% |
| Trade debts | 44 | €4,307 | €2,791 | -€1,517 | -35.2% |
| Suppliers | 440/4 | €4,307 | €2,791 | -€1,517 | -35.2% |
| Taxes, remuneration and social security | 45 | €11,259 | €7,120 | -€4,139 | -36.8% |
| Taxes | 450/3 | €9,077 | €5,273 | -€3,803 | -41.9% |
| Remuneration and social security | 454/9 | €2,183 | €1,847 | -€336 | -15.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Remuneration, social security and pensions | 62 | €14,729 | €16,176 | +€1,446 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,506 | €13,871 | -€5,635 | -28.9% |
| Other operating charges | 640/8 | €1,371 | €1,262 | -€109 | -7.9% |
| Gross operating margin | 9900 | €121,005 | €50,827 | -€70,178 | -58.0% |
| Operating profit (loss) | 9901 | €85,400 | €19,518 | -€65,881 | -77.1% |
| Financial income | 75/76B | €4,278 | €1,962 | -€2,316 | -54.1% |
| Recurring financial income | 75 | €4,278 | €1,962 | -€2,316 | -54.1% |
| Financial charges | 65/66B | -€538 | €134 | +€672 | |
| Recurring financial charges | 65 | -€538 | €134 | +€672 | |
| Profit (loss) for the period before taxes | 9903 | €90,215 | €21,346 | -€68,869 | -76.3% |
| Income taxes | 67/77 | €26,440 | €7,847 | -€18,593 | -70.3% |
| Profit (loss) for the period | 9904 | €63,776 | €13,499 | -€50,277 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,776 | €13,499 | -€50,277 | -78.8% |
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 31 October 2026 via checked.be.