CESAR INFORMATION SERVICES: 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.
CESAR INFORMATION SERVICES
Largest movements
- Cash -€67,262
down €67,262 (-30.1%), from €223,239 to €155,977
mainly Debts after one year (-€75,984) and Deferred charges and accrued income (-€35,500)
- Intangible fixed assets -€67,032
down €67,032 (-33.7%), from €198,705 to €131,673
- Deferred charges and accrued income +€35,500
up €35,500 (+59.2%), from €60,000 to €95,500
- Receivables within one year +€19,702
up €19,702 (+335.6%), from €5,870 to €25,572
of which Trade receivables: +€19,574
- Debts after one year -€75,984
down €75,984 (-49.3%), from €154,036 to €78,051
- Gross operating margin -€25,549
down €25,549 (-26.3%), from €97,139 to €71,590
- Financial charges -€1,734
down €1,734 (-23.5%), from €7,392 to €5,658
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 | €487,814 | €408,722 | -€79,092 | -16.2% |
| Fixed assets | 21/28 | €198,705 | €131,673 | -€67,032 | -33.7% |
| Intangible fixed assets | 21 | €198,705 | €131,673 | -€67,032 | -33.7% |
| Current assets | 29/58 | €289,109 | €277,049 | -€12,060 | -4.2% |
| Amounts receivable within one year | 40/41 | €5,870 | €25,572 | +€19,702 | +335.6% |
| Trade receivables | 40 | €0 | €19,574 | +€19,574 | |
| Other amounts receivable | 41 | €5,870 | €5,998 | +€128 | +2.2% |
| Cash at bank and in hand | 54/58 | €223,239 | €155,977 | -€67,262 | -30.1% |
| Deferred charges and accrued income | 490/1 | €60,000 | €95,500 | +€35,500 | +59.2% |
| Total equity and liabilities | 10/49 | €487,814 | €408,722 | -€79,092 | -16.2% |
| Equity | 10/15 | €246,565 | €246,118 | -€447 | -0.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,565 | €136,118 | -€447 | -0.3% |
| Amounts payable | 17/49 | €241,249 | €162,605 | -€78,645 | -32.6% |
| Amounts payable after more than one year | 17 | €154,036 | €78,051 | -€75,984 | -49.3% |
| Financial debts | 170/4 | €154,036 | €78,051 | -€75,984 | -49.3% |
| Amounts payable within one year | 42/48 | €86,089 | €83,429 | -€2,660 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €73,972 | €75,984 | +€2,012 | +2.7% |
| Trade debts | 44 | €12,117 | €7,444 | -€4,672 | -38.6% |
| Suppliers | 440/4 | €12,117 | €7,444 | -€4,672 | -38.6% |
| Accrued charges and deferred income | 492/3 | €1,125 | €1,125 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,032 | €67,032 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €97,139 | €71,590 | -€25,549 | -26.3% |
| Operating profit (loss) | 9901 | €29,720 | €4,159 | -€25,561 | -86.0% |
| Financial income | 75/76B | €1,083 | €1,052 | -€31 | -2.9% |
| Recurring financial income | 75 | €1,083 | €1,052 | -€31 | -2.9% |
| Financial charges | 65/66B | €7,392 | €5,658 | -€1,734 | -23.5% |
| Recurring financial charges | 65 | €7,392 | €5,658 | -€1,734 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €23,411 | -€447 | -€23,858 | |
| Profit (loss) for the period | 9904 | €23,411 | -€447 | -€23,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,411 | -€447 | -€23,858 |
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 11 October 2026 via checked.be.