CERNIX: 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.
CERNIX
Largest movements
- Receivables within one year -€2,970
no longer reported in 2025 (was €2,970)
- Cash +€911
up €911 (+198.3%), from €459 to €1,370
mainly Receivables within one year (+€2,970) and Net result for the year (+€2,877)
- Tangible fixed assets -€498
down €498 (-88.4%), from €563 to €65
- Other debts -€6,079
down €6,079 (-7.5%), from €80,827 to €74,748
- Profit (loss) carried forward +€2,877
up €2,877 (+2.9%), from -€97,863 to -€94,986
- Trade debts +€1,594
new in 2025: €1,594
- Tax, wage and social debts -€949
down €949 (-39.0%), from €2,436 to €1,487
- Gross operating margin +€11,717
up €11,717, from -€5,836 to €5,881
- Depreciation -€5,992
down €5,992 (-92.3%), from €6,491 to €498
- Financial charges +€1,701
up €1,701 (+1581.6%), from €108 to €1,808
- Other operating charges +€108
up €108 (+18.4%), from €589 to €697
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 | €3,992 | €1,435 | -€2,557 | -64.0% |
| Fixed assets | 21/28 | €563 | €65 | -€498 | -88.4% |
| Tangible fixed assets | 22/27 | €563 | €65 | -€498 | -88.4% |
| Furniture and vehicles | 24 | €563 | €65 | -€498 | -88.4% |
| Current assets | 29/58 | €3,429 | €1,370 | -€2,059 | -60.0% |
| Amounts receivable within one year | 40/41 | €2,970 | - | -€2,970 | |
| Trade receivables | 40 | €2,970 | - | -€2,970 | |
| Cash at bank and in hand | 54/58 | €459 | €1,370 | +€911 | +198.3% |
| Total equity and liabilities | 10/49 | €3,992 | €1,435 | -€2,557 | -64.0% |
| Equity | 10/15 | -€79,271 | -€76,394 | +€2,877 | +3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,863 | -€94,986 | +€2,877 | +2.9% |
| Amounts payable | 17/49 | €83,263 | €77,829 | -€5,434 | -6.5% |
| Amounts payable within one year | 42/48 | €83,263 | €77,829 | -€5,434 | -6.5% |
| Trade debts | 44 | - | €1,594 | +€1,594 | |
| Suppliers | 440/4 | - | €1,594 | +€1,594 | |
| Taxes, remuneration and social security | 45 | €2,436 | €1,487 | -€949 | -39.0% |
| Taxes | 450/3 | €2,436 | €1,487 | -€949 | -39.0% |
| Other amounts payable | 47/48 | €80,827 | €74,748 | -€6,079 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,491 | €498 | -€5,992 | -92.3% |
| Other operating charges | 640/8 | €589 | €697 | +€108 | +18.4% |
| Gross operating margin | 9900 | -€5,836 | €5,881 | +€11,717 | |
| Operating profit (loss) | 9901 | -€12,916 | €4,685 | +€17,602 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €108 | €1,808 | +€1,701 | +1581.6% |
| Recurring financial charges | 65 | €108 | €1,808 | +€1,701 | +1581.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,021 | €2,877 | +€15,898 | |
| Profit (loss) for the period | 9904 | -€13,021 | €2,877 | +€15,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,021 | €2,877 | +€15,898 |
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 29 September 2026 via checked.be.