Cesar IT Automation: 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 IT Automation
Largest movements
- Cash +€38,552
up €38,552 (+78.3%), from €49,251 to €87,803
mainly Net result for the year (+€46,562) and Other debts (+€43,957)
- Other debts +€43,957
up €43,957 (+356%), from €12,339 to €56,296
- Tax, wage and social debts -€7,535
down €7,535 (-41.5%), from €18,174 to €10,639
- Gross operating margin +€31,022
up €31,022 (+97.6%), from €31,778 to €62,800
- Taxes +€6,540
up €6,540 (+104%), from €6,310 to €12,851
- Financial charges -€688
down €688 (-26.6%), from €2,586 to €1,898
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.
Derived cash bridge
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 | €98,201 | €135,501 | +€37,300 | +38.0% |
| Fixed assets | 21/28 | €4,100 | €2,826 | -€1,274 | -31.1% |
| Tangible fixed assets | 22/27 | €4,100 | €2,826 | -€1,274 | -31.1% |
| Plant, machinery and equipment | 23 | €293 | - | -€293 | |
| Furniture and vehicles | 24 | €3,807 | €2,826 | -€981 | -25.8% |
| Current assets | 29/58 | €94,101 | €132,675 | +€38,574 | +41.0% |
| Amounts receivable within one year | 40/41 | €24,913 | €25,163 | +€250 | +1.0% |
| Trade receivables | 40 | €24,913 | €24,350 | -€563 | -2.3% |
| Other amounts receivable | 41 | - | €813 | +€813 | |
| Current investments | 50/53 | €19,000 | €18,000 | -€1,000 | -5.3% |
| Cash at bank and in hand | 54/58 | €49,251 | €87,803 | +€38,552 | +78.3% |
| Deferred charges and accrued income | 490/1 | €937 | €1,709 | +€772 | +82.4% |
| Total equity and liabilities | 10/49 | €98,201 | €135,501 | +€37,300 | +38.0% |
| Equity | 10/15 | €66,379 | €66,379 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €63,879 | €63,879 | = | 0.0% |
| Distributable reserves | 133 | €63,879 | €63,879 | = | 0.0% |
| Amounts payable | 17/49 | €31,822 | €69,122 | +€37,300 | +117% |
| Amounts payable within one year | 42/48 | €31,627 | €69,122 | +€37,496 | +119% |
| Trade debts | 44 | €1,113 | €2,187 | +€1,074 | +96.4% |
| Suppliers | 440/4 | €1,113 | €2,187 | +€1,074 | +96.4% |
| Taxes, remuneration and social security | 45 | €18,174 | €10,639 | -€7,535 | -41.5% |
| Taxes | 450/3 | €18,174 | €10,639 | -€7,535 | -41.5% |
| Other amounts payable | 47/48 | €12,339 | €56,296 | +€43,957 | +356% |
| Accrued charges and deferred income | 492/3 | €195 | - | -€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €1,274 | -€130 | -9.2% |
| Other operating charges | 640/8 | €593 | €854 | +€261 | +43.9% |
| Gross operating margin | 9900 | €31,778 | €62,800 | +€31,022 | +97.6% |
| Operating profit (loss) | 9901 | €29,780 | €60,672 | +€30,892 | +104% |
| Financial income | 75/76B | €507 | €639 | +€131 | +25.9% |
| Recurring financial income | 75 | €507 | €639 | +€131 | +25.9% |
| Financial charges | 65/66B | €2,586 | €1,898 | -€688 | -26.6% |
| Recurring financial charges | 65 | €2,586 | €1,898 | -€688 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €27,702 | €59,413 | +€31,711 | +114% |
| Income taxes | 67/77 | €6,310 | €12,851 | +€6,540 | +104% |
| Profit (loss) for the period | 9904 | €21,391 | €46,562 | +€25,171 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €21,391 | €46,562 | +€25,171 | +118% |
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 25 October 2026 via checked.be.