CETERIS PARIBUS MANAGEMENT: what changed
What changed
CETERIS PARIBUS MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€126,223
2024 · €165,810-€39,587
Equity
-€327,839
2024 · -€454,061+€126,223
Cash
€47,319
2024 · €69,502-€22,183
Balance sheet total
€365,286
2024 · €407,190-€41,904
Largest movements
Assets
- Cash -€22,183
down €22,183 (-31.9%), from €69,502 to €47,319
mainly Debts after one year (-€200,000) and Investment in fixed assets (net) (-€15,940)
- Receivables within one year -€20,658
down €20,658 (-8.0%), from €259,502 to €238,844
of which Trade receivables: -€28,959
Equity and liabilities
- Debts after one year -€200,000
down €200,000 (-25.0%), from €800,000 to €600,000
- Profit (loss) carried forward +€126,223
up €126,223 (+24.3%), from -€519,061 to -€392,839
- Tax, wage and social debts +€27,230
up €27,230 (+56.4%), from €48,251 to €75,481
of which Taxes: +€68,772
- Trade debts +€7,644
new in 2025: €7,644
Income statement
- Taxes +€38,679
up €38,679 (+458%), from €8,447 to €47,127
- Gross operating margin -€28,977
down €28,977 (-12.6%), from €229,389 to €200,412
- Financial charges -€19,041
down €19,041 (-59.0%), from €32,297 to €13,257
- Depreciation -€10,696
down €10,696 (-42.6%), from €25,113 to €14,417
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€165,810
Gross operating margin
-€28,977
Depreciation
+€10,696
Other operating charges
-€1,773
Other operating items
+€295
Financial income
-€190
Financial charges
+€19,041
Taxes
-€38,679
Result 2025
€126,223
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€193,757
Investment
-€15,940
Financing
-€200,000
Cash 2024
€69,502
From operations (derived)
+€193,757
Net result for the year
+€126,223
Depreciation
+€14,417
Receivables within one year
+€20,658
Deferred charges and accrued income
+€586
Trade debts
+€7,644
Tax, wage and social debts
+€27,230
Accrued charges and deferred income
-€3,000
Investment (derived)
-€15,940
Investment in fixed assets (net)
-€15,940
Financing
-€200,000
Debts after one year
-€200,000
Cash 2025
€47,319
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,190 | €365,286 | -€41,904 | -10.3% |
| Fixed assets | 21/28 | €68,636 | €70,159 | +€1,523 | +2.2% |
| Tangible fixed assets | 22/27 | €68,636 | €70,159 | +€1,523 | +2.2% |
| Furniture and vehicles | 24 | €60,467 | €61,817 | +€1,351 | +2.2% |
| Other tangible fixed assets | 26 | €8,169 | €8,342 | +€172 | +2.1% |
| Current assets | 29/58 | €338,554 | €295,127 | -€43,427 | -12.8% |
| Amounts receivable within one year | 40/41 | €259,502 | €238,844 | -€20,658 | -8.0% |
| Trade receivables | 40 | €58,457 | €29,498 | -€28,959 | -49.5% |
| Other amounts receivable | 41 | €201,046 | €209,347 | +€8,301 | +4.1% |
| Cash at bank and in hand | 54/58 | €69,502 | €47,319 | -€22,183 | -31.9% |
| Deferred charges and accrued income | 490/1 | €9,549 | €8,964 | -€586 | -6.1% |
| Total equity and liabilities | 10/49 | €407,190 | €365,286 | -€41,904 | -10.3% |
| Equity | 10/15 | -€454,061 | -€327,839 | +€126,223 | +27.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€519,061 | -€392,839 | +€126,223 | +24.3% |
| Provisions and deferred taxes | 16 | €1,000 | €1,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000 | €1,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €860,251 | €692,125 | -€168,126 | -19.5% |
| Amounts payable after more than one year | 17 | €800,000 | €600,000 | -€200,000 | -25.0% |
| Financial debts | 170/4 | €800,000 | €600,000 | -€200,000 | -25.0% |
| Amounts payable within one year | 42/48 | €48,251 | €83,125 | +€34,874 | +72.3% |
| Trade debts | 44 | - | €7,644 | +€7,644 | |
| Suppliers | 440/4 | - | €7,644 | +€7,644 | |
| Taxes, remuneration and social security | 45 | €48,251 | €75,481 | +€27,230 | +56.4% |
| Taxes | 450/3 | €6,709 | €75,481 | +€68,772 | +1,025% |
| Remuneration and social security | 454/9 | €41,542 | - | -€41,542 | |
| Accrued charges and deferred income | 492/3 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,113 | €14,417 | -€10,696 | -42.6% |
| Other operating charges | 640/8 | €885 | €2,659 | +€1,773 | +200% |
| Non-recurring operating charges | 66A | €428 | €133 | -€295 | -68.9% |
| Gross operating margin | 9900 | €229,389 | €200,412 | -€28,977 | -12.6% |
| Operating profit (loss) | 9901 | €202,962 | €183,203 | -€19,759 | -9.7% |
| Financial income | 75/76B | €3,593 | €3,403 | -€190 | -5.3% |
| Recurring financial income | 75 | €3,593 | €3,403 | -€190 | -5.3% |
| Financial charges | 65/66B | €32,297 | €13,257 | -€19,041 | -59.0% |
| Recurring financial charges | 65 | €32,297 | €13,257 | -€19,041 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €174,257 | €173,349 | -€908 | -0.5% |
| Income taxes | 67/77 | €8,447 | €47,127 | +€38,679 | +458% |
| Profit (loss) for the period | 9904 | €165,810 | €126,223 | -€39,587 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €165,810 | €126,223 | -€39,587 | -23.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.