CERRIS: 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.
CERRIS
Largest movements
- Cash -€37,765
down €37,765 (-67.3%), from €56,134 to €18,369
mainly Contributions, distributions and other (-€92,095) and Current investments (-€30,515)
- Current investments +€30,515
up €30,515 (+46.8%), from €65,233 to €95,748
- Other debts -€9,002
down €9,002 (-8.8%), from €102,680 to €93,678
- Tax, wage and social debts +€4,383
up €4,383 (+29.5%), from €14,880 to €19,263
- Profit (loss) carried forward -€2,926
down €2,926 (-100.0%), from €2,926 to €0
No income-statement line moved by more than 1% of the activity.
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 | €142,237 | €135,831 | -€6,406 | -4.5% |
| Fixed assets | 21/28 | €4,213 | €4,528 | +€314 | +7.5% |
| Tangible fixed assets | 22/27 | €4,213 | €4,528 | +€314 | +7.5% |
| Furniture and vehicles | 24 | €4,213 | €4,528 | +€314 | +7.5% |
| Current assets | 29/58 | €138,023 | €131,303 | -€6,720 | -4.9% |
| Amounts receivable within one year | 40/41 | €13,999 | €13,394 | -€605 | -4.3% |
| Trade receivables | 40 | €13,944 | €13,274 | -€670 | -4.8% |
| Other amounts receivable | 41 | €54 | €119 | +€65 | +119.5% |
| Current investments | 50/53 | €65,233 | €95,748 | +€30,515 | +46.8% |
| Cash at bank and in hand | 54/58 | €56,134 | €18,369 | -€37,765 | -67.3% |
| Deferred charges and accrued income | 490/1 | €2,658 | €3,792 | +€1,135 | +42.7% |
| Total equity and liabilities | 10/49 | €142,237 | €135,831 | -€6,406 | -4.5% |
| Equity | 10/15 | €23,386 | €20,460 | -€2,926 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,926 | €0 | -€2,926 | -100.0% |
| Amounts payable | 17/49 | €118,851 | €115,371 | -€3,480 | -2.9% |
| Amounts payable within one year | 42/48 | €118,851 | €115,371 | -€3,480 | -2.9% |
| Financial debts | 43 | €43 | €0 | -€43 | -100.0% |
| Credit institutions | 430/8 | €43 | €0 | -€43 | -100.0% |
| Trade debts | 44 | €1,248 | €2,430 | +€1,182 | +94.7% |
| Suppliers | 440/4 | €1,248 | €2,430 | +€1,182 | +94.7% |
| Taxes, remuneration and social security | 45 | €14,880 | €19,263 | +€4,383 | +29.5% |
| Taxes | 450/3 | €14,880 | €19,263 | +€4,383 | +29.5% |
| Other amounts payable | 47/48 | €102,680 | €93,678 | -€9,002 | -8.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,110 | €1,895 | -€215 | -10.2% |
| Other operating charges | 640/8 | €951 | €800 | -€151 | -15.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €115,004 | €115,931 | +€927 | +0.8% |
| Operating profit (loss) | 9901 | €111,943 | €113,236 | +€1,293 | +1.2% |
| Financial income | 75/76B | €280 | €736 | +€456 | +162.5% |
| Recurring financial income | 75 | €280 | €736 | +€456 | +162.5% |
| Financial charges | 65/66B | €57 | €248 | +€191 | +337.2% |
| Recurring financial charges | 65 | €57 | €248 | +€191 | +337.2% |
| Profit (loss) for the period before taxes | 9903 | €112,166 | €113,724 | +€1,558 | +1.4% |
| Income taxes | 67/77 | €24,035 | €24,555 | +€520 | +2.2% |
| Profit (loss) for the period | 9904 | €88,132 | €89,169 | +€1,038 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,132 | €89,169 | +€1,038 | +1.2% |
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.