CERONUS: 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.
CERONUS
Largest movements
- Cash +€23,723
up €23,723 (+92.4%), from €25,666 to €49,389
mainly Net result for the year (+€25,912) and Current portion of long-term debt (+€22,793)
- Reserves +€25,079
up €25,079 (+9.4%), from €266,913 to €291,992
- Debts after one year -€22,793
down €22,793 (-6.5%), from €350,000 to €327,207
- Current portion of long-term debt +€22,793
new in 2025: €22,793
- Gross operating margin +€4,262
up €4,262 (+12.3%), from €34,532 to €38,795
- Taxes +€671
up €671 (+10.2%), from €6,604 to €7,276
- Financial charges -€475
down €475 (-9.2%), from €5,145 to €4,670
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 | €628,411 | €652,629 | +€24,218 | +3.9% |
| Fixed assets | 21/28 | €600,000 | €600,000 | = | 0.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €28,411 | €52,629 | +€24,218 | +85.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,375 | +€1,375 | |
| Trade receivables | 40 | €0 | €1,151 | +€1,151 | |
| Other amounts receivable | 41 | €0 | €224 | +€224 | |
| Cash at bank and in hand | 54/58 | €25,666 | €49,389 | +€23,723 | +92.4% |
| Deferred charges and accrued income | 490/1 | €2,745 | €1,865 | -€880 | -32.1% |
| Total equity and liabilities | 10/49 | €628,411 | €652,629 | +€24,218 | +3.9% |
| Equity | 10/15 | €269,913 | €294,992 | +€25,079 | +9.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €266,913 | €291,992 | +€25,079 | +9.4% |
| Distributable reserves | 133 | €266,913 | €291,992 | +€25,079 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €358,498 | €357,637 | -€861 | -0.2% |
| Amounts payable after more than one year | 17 | €350,000 | €327,207 | -€22,793 | -6.5% |
| Financial debts | 170/4 | €350,000 | €327,207 | -€22,793 | -6.5% |
| Amounts payable within one year | 42/48 | €8,498 | €30,430 | +€21,932 | +258.1% |
| Current portion of amounts payable after more than one year | 42 | - | €22,793 | +€22,793 | |
| Trade debts | 44 | €2,195 | €428 | -€1,766 | -80.5% |
| Suppliers | 440/4 | €2,195 | €428 | -€1,766 | -80.5% |
| Taxes, remuneration and social security | 45 | €5,703 | €5,887 | +€184 | +3.2% |
| Taxes | 450/3 | €5,703 | €5,887 | +€184 | +3.2% |
| Other amounts payable | 47/48 | €600 | €1,321 | +€722 | +120.3% |
| Other operating charges | 640/8 | €782 | €937 | +€155 | +19.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €34,532 | €38,795 | +€4,262 | +12.3% |
| Operating profit (loss) | 9901 | €33,751 | €37,858 | +€4,107 | +12.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,145 | €4,670 | -€475 | -9.2% |
| Recurring financial charges | 65 | €5,145 | €4,670 | -€475 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €28,606 | €33,188 | +€4,582 | +16.0% |
| Income taxes | 67/77 | €6,604 | €7,276 | +€671 | +10.2% |
| Profit (loss) for the period | 9904 | €22,001 | €25,912 | +€3,911 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,001 | €25,912 | +€3,911 | +17.8% |
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 7 October 2026 via checked.be.