CETERIS 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.
CETERIS SERVICES
Largest movements
- Receivables within one year +€10,639
up €10,639 (+216%), from €4,926 to €15,565
of which Trade receivables: +€10,374
- Tangible fixed assets +€8,664
up €8,664 (+97.8%), from €8,862 to €17,526
of which Furniture and vehicles: +€6,961
- Profit (loss) carried forward +€9,152
up €9,152 (+294%), from €3,116 to €12,268
- Other debts +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€4,345
up €4,345 (+245%), from €1,777 to €6,122
- Gross operating margin +€9,663
up €9,663 (+49.1%), from €19,694 to €29,357
- Taxes +€6,122
new in 2025: €6,122
- Depreciation +€3,861
up €3,861 (+114%), from €3,400 to €7,261
- Other operating charges +€608
up €608 (+378%), from €161 to €769
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 | €25,370 | €45,051 | +€19,681 | +77.6% |
| Fixed assets | 21/28 | €9,362 | €18,386 | +€9,024 | +96.4% |
| Tangible fixed assets | 22/27 | €8,862 | €17,526 | +€8,664 | +97.8% |
| Furniture and vehicles | 24 | €8,862 | €15,823 | +€6,961 | +78.5% |
| Other tangible fixed assets | 26 | - | €1,704 | +€1,704 | |
| Financial fixed assets | 28 | €500 | €860 | +€360 | +72.0% |
| Current assets | 29/58 | €16,008 | €26,664 | +€10,656 | +66.6% |
| Amounts receivable within one year | 40/41 | €4,926 | €15,565 | +€10,639 | +216% |
| Trade receivables | 40 | €4,926 | €15,300 | +€10,374 | +211% |
| Other amounts receivable | 41 | - | €265 | +€265 | |
| Cash at bank and in hand | 54/58 | €11,083 | €10,695 | -€388 | -3.5% |
| Deferred charges and accrued income | 490/1 | - | €404 | +€404 | |
| Total equity and liabilities | 10/49 | €25,370 | €45,051 | +€19,681 | +77.6% |
| Equity | 10/15 | €23,176 | €32,328 | +€9,152 | +39.5% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,116 | €12,268 | +€9,152 | +294% |
| Amounts payable | 17/49 | €2,195 | €12,723 | +€10,528 | +480% |
| Amounts payable within one year | 42/48 | €2,195 | €12,723 | +€10,528 | +480% |
| Trade debts | 44 | €200 | €383 | +€183 | +91.6% |
| Suppliers | 440/4 | €200 | €383 | +€183 | +91.6% |
| Advances received on contracts in progress | 46 | €218 | €218 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,777 | €6,122 | +€4,345 | +245% |
| Taxes | 450/3 | €1,777 | €6,122 | +€4,345 | +245% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €7,261 | +€3,861 | +114% |
| Other operating charges | 640/8 | €161 | €769 | +€608 | +378% |
| Non-recurring operating charges | 66A | €313 | - | -€313 | |
| Gross operating margin | 9900 | €19,694 | €29,357 | +€9,663 | +49.1% |
| Operating profit (loss) | 9901 | €15,820 | €21,328 | +€5,507 | +34.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €243 | €54 | -€189 | -77.7% |
| Recurring financial charges | 65 | €243 | €54 | -€189 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €15,577 | €21,274 | +€5,697 | +36.6% |
| Income taxes | 67/77 | - | €6,122 | +€6,122 | |
| Profit (loss) for the period | 9904 | €15,577 | €15,152 | -€425 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,577 | €15,152 | -€425 | -2.7% |
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 20 October 2026 via checked.be.