CESSION 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.
CESSION SERVICES
Largest movements
- Receivables within one year -€15,458
down €15,458 (-87.7%), from €17,622 to €2,164
of which Other amounts receivable: -€17,268
- Tangible fixed assets -€14,414
down €14,414 (-3.3%), from €439,871 to €425,456
of which Land and buildings: -€14,495
- Cash -€5,974
down €5,974 (-74.9%), from €7,972 to €1,998
mainly Other debts (-€21,764) and Debts after one year (-€7,522)
- Other debts -€21,764
down €21,764 (-46.6%), from €46,660 to €24,896
- Debts after one year -€7,522
down €7,522 (-7.7%), from €98,095 to €90,573
- Reserves -€7,276
down €7,276 (-4.0%), from €182,304 to €175,028
of which Tax-exempt reserves: -€7,276
- Other operating charges +€1,211
up €1,211 (+313.6%), from €386 to €1,597
- Gross operating margin +€288
up €288 (+2.3%), from €12,471 to €12,759
- Financial charges -€224
down €224 (-12.1%), from €1,847 to €1,623
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 | €466,070 | €430,223 | -€35,846 | -7.7% |
| Fixed assets | 21/28 | €440,475 | €426,061 | -€14,414 | -3.3% |
| Tangible fixed assets | 22/27 | €439,871 | €425,456 | -€14,414 | -3.3% |
| Land and buildings | 22 | €439,025 | €424,530 | -€14,495 | -3.3% |
| Furniture and vehicles | 24 | €845 | €926 | +€81 | +9.6% |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €25,594 | €4,162 | -€21,432 | -83.7% |
| Amounts receivable within one year | 40/41 | €17,622 | €2,164 | -€15,458 | -87.7% |
| Trade receivables | 40 | €354 | €2,164 | +€1,810 | +510.6% |
| Other amounts receivable | 41 | €17,268 | €0 | -€17,268 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,972 | €1,998 | -€5,974 | -74.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €466,070 | €430,223 | -€35,846 | -7.7% |
| Equity | 10/15 | €253,415 | €248,610 | -€4,805 | -1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €182,304 | €175,028 | -€7,276 | -4.0% |
| Tax-exempt reserves | 132 | €180,449 | €173,173 | -€7,276 | -4.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,560 | €55,032 | +€2,471 | +4.7% |
| Provisions and deferred taxes | 16 | €60,150 | €57,724 | -€2,425 | -4.0% |
| Deferred taxes | 168 | €60,150 | €57,724 | -€2,425 | -4.0% |
| Amounts payable | 17/49 | €152,505 | €123,889 | -€28,616 | -18.8% |
| Amounts payable after more than one year | 17 | €98,095 | €90,573 | -€7,522 | -7.7% |
| Financial debts | 170/4 | €98,095 | €90,573 | -€7,522 | -7.7% |
| Amounts payable within one year | 42/48 | €54,410 | €33,316 | -€21,094 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €7,411 | €7,522 | +€111 | +1.5% |
| Trade debts | 44 | €132 | €728 | +€597 | +453.1% |
| Suppliers | 440/4 | €132 | €728 | +€597 | +453.1% |
| Taxes, remuneration and social security | 45 | €208 | €170 | -€38 | -18.5% |
| Taxes | 450/3 | €208 | €170 | -€38 | -18.5% |
| Other amounts payable | 47/48 | €46,660 | €24,896 | -€21,764 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,847 | €16,770 | -€77 | -0.5% |
| Other operating charges | 640/8 | €386 | €1,597 | +€1,211 | +313.6% |
| Gross operating margin | 9900 | €12,471 | €12,759 | +€288 | +2.3% |
| Operating profit (loss) | 9901 | -€4,761 | -€5,607 | -€846 | -17.8% |
| Financial income | 75/76B | €73 | €0 | -€73 | -100.0% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -100.0% |
| Financial charges | 65/66B | €1,847 | €1,623 | -€224 | -12.1% |
| Recurring financial charges | 65 | €1,847 | €1,623 | -€224 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,535 | -€7,230 | -€695 | -10.6% |
| Transfer from deferred taxes | 780 | €2,425 | €2,425 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,110 | -€4,805 | -€695 | -16.9% |
| Transfer from tax-exempt reserves | 789 | €7,276 | €7,276 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,166 | €2,471 | -€695 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.