CERM INTERNATIONAL: what changed
What changed
CERM INTERNATIONAL
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
filed annual accounts (NBB)
Net result for the year
€264,307
2025 · €1.6m-€1.3m
Equity
€10.8m
2025 · €10.5m+€264,307
Cash
€115,964
2025 · €58,315+€57,649
Balance sheet total
€11.2m
2025 · €11.1m+€180,721
Largest movements
Assets
- Receivables within one year +€118,296
new in 2026: €118,296
of which Other amounts receivable: +€92,495
Equity and liabilities
- Reserves +€264,307
up €264,307 (+3.7%), from €7.1m to €7.4m
Income statement
- Financial income -€1.4m
down €1.4m (-100%), from €1.4m to €0
- Financial charges -€120,603
down €120,603 (-91.3%), from €132,071 to €11,468
- Taxes +€54,667
up €54,667 (+210%), from €26,009 to €80,676
of which Taxes: +€60,237
- Services and other goods +€51,538
up €51,538 (+8.7%), from €594,337 to €645,875
- Turnover +€49,652
up €49,652 (+5.2%), from €953,800 to €1.0m
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€1.6m
Turnover
+€49,652
Other operating income
+€7,693
Services and other goods
-€51,538
Other operating charges
-€7,726
Financial income
-€1.4m
Financial charges
+€120,603
Taxes
-€54,667
Result 2026
€264,307
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€57,649
Investment
€0
Financing
-€0
Cash 2025
€58,315
From operations (derived)
+€57,649
Net result for the year
+€264,307
Receivables within one year
-€118,296
Deferred charges and accrued income
-€4,776
Trade debts
+€393
Tax, wage and social debts
-€44,183
Other debts
-€39,795
Financing
-€0
Contributions, distributions and other
-€0
Cash 2026
€115,964
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,060,748 | €11,241,469 | +€180,721 | +1.6% |
| Fixed assets | 21/28 | €11,000,000 | €11,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €11,000,000 | €11,000,000 | = | 0.0% |
| Affiliated companies | 280/1 | €11,000,000 | €11,000,000 | = | 0.0% |
| Participating interests | 280 | €11,000,000 | €11,000,000 | = | 0.0% |
| Current assets | 29/58 | €60,748 | €241,469 | +€180,721 | +297% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | - | €118,296 | +€118,296 | |
| Trade receivables | 40 | - | €25,801 | +€25,801 | |
| Other amounts receivable | 41 | - | €92,495 | +€92,495 | |
| Cash at bank and in hand | 54/58 | €58,315 | €115,964 | +€57,649 | +98.9% |
| Deferred charges and accrued income | 490/1 | €2,433 | €7,209 | +€4,776 | +196% |
| Total equity and liabilities | 10/49 | €11,060,748 | €11,241,469 | +€180,721 | +1.6% |
| Equity | 10/15 | €10,488,821 | €10,753,128 | +€264,307 | +2.5% |
| Contributions | 10/11 | €3,400,000 | €3,400,000 | = | 0.0% |
| Reserves | 13 | €7,088,821 | €7,353,128 | +€264,307 | +3.7% |
| Distributable reserves | 133 | €7,088,821 | €7,353,128 | +€264,307 | +3.7% |
| Amounts payable | 17/49 | €571,927 | €488,341 | -€83,586 | -14.6% |
| Amounts payable within one year | 42/48 | €571,927 | €488,341 | -€83,586 | -14.6% |
| Trade debts | 44 | €121,043 | €121,436 | +€393 | +0.3% |
| Suppliers | 440/4 | €121,043 | €121,436 | +€393 | +0.3% |
| Taxes, remuneration and social security | 45 | €52,143 | €7,960 | -€44,183 | -84.7% |
| Taxes | 450/3 | €52,143 | €7,960 | -€44,183 | -84.7% |
| Other amounts payable | 47/48 | €398,741 | €358,946 | -€39,795 | -10.0% |
| Operating income | 70/76A | €988,456 | €1,045,801 | +€57,345 | +5.8% |
| Turnover | 70 | €953,800 | €1,003,452 | +€49,652 | +5.2% |
| Other operating income | 74 | €34,656 | €42,349 | +€7,693 | +22.2% |
| Operating charges | 60/66A | €630,086 | €689,350 | +€59,264 | +9.4% |
| Services and other goods | 61 | €594,337 | €645,875 | +€51,538 | +8.7% |
| Other operating charges | 640/8 | €35,749 | €43,475 | +€7,726 | +21.6% |
| Operating profit (loss) | 9901 | €358,370 | €356,451 | -€1,919 | -0.5% |
| Financial income | 75/76B | €1,383,197 | €0 | -€1.4m | -100% |
| Recurring financial income | 75 | €1,383,197 | €0 | -€1.4m | -100% |
| Income from financial fixed assets | 750 | €1,350,000 | €0 | -€1.4m | -100% |
| Income from current assets | 751 | €33,197 | €0 | -€33,197 | -100% |
| Financial charges | 65/66B | €132,071 | €11,468 | -€120,603 | -91.3% |
| Recurring financial charges | 65 | €132,071 | €11,468 | -€120,603 | -91.3% |
| Debt charges | 650 | €131,668 | €11,196 | -€120,472 | -91.5% |
| Other financial charges | 652/9 | €403 | €272 | -€131 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €1,609,496 | €344,983 | -€1.3m | -78.6% |
| Income taxes | 67/77 | €26,009 | €80,676 | +€54,667 | +210% |
| Taxes | 670/3 | €26,009 | €86,246 | +€60,237 | +232% |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,570 | +€5,570 | |
| Profit (loss) for the period | 9904 | €1,583,487 | €264,307 | -€1.3m | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,583,487 | €264,307 | -€1.3m | -83.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.