CeThoYa: 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.
CeThoYa
Largest movements
- Deferred charges and accrued income -€18,341
no longer reported in 2025 (was €18,341)
- Receivables within one year +€11,527
up €11,527 (+173%), from €6,659 to €18,186
of which Trade receivables: +€11,392
- Cash +€5,579
up €5,579 (+558%), from €1,000 to €6,579
mainly Deferred charges and accrued income (+€18,341) and Net result for the year (+€6,567)
- Reserves +€6,567
up €6,567 (+42.0%), from €15,648 to €22,214
- Tax, wage and social debts -€4,024
no longer reported in 2025 (was €4,024)
- Other debts -€1,905
down €1,905 (-55.1%), from €3,456 to €1,551
- Accrued charges and deferred income -€1,592
no longer reported in 2025 (was €1,592)
- Trade debts -€280
no longer reported in 2025 (was €280)
- Gross operating margin -€9,736
down €9,736 (-49.5%), from €19,671 to €9,935
- Taxes -€1,159
down €1,159 (-28.8%), from €4,024 to €2,865
- Other operating charges +€470
new in 2025: €470
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 | €26,000 | €24,765 | -€1,235 | -4.7% |
| Current assets | 29/58 | €26,000 | €24,765 | -€1,235 | -4.7% |
| Amounts receivable within one year | 40/41 | €6,659 | €18,186 | +€11,527 | +173% |
| Trade receivables | 40 | €6,659 | €18,051 | +€11,392 | +171% |
| Other amounts receivable | 41 | - | €135 | +€135 | |
| Cash at bank and in hand | 54/58 | €1,000 | €6,579 | +€5,579 | +558% |
| Deferred charges and accrued income | 490/1 | €18,341 | - | -€18,341 | |
| Total equity and liabilities | 10/49 | €26,000 | €24,765 | -€1,235 | -4.7% |
| Equity | 10/15 | €16,648 | €23,214 | +€6,567 | +39.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,648 | €22,214 | +€6,567 | +42.0% |
| Distributable reserves | 133 | €15,648 | €22,214 | +€6,567 | +42.0% |
| Amounts payable | 17/49 | €9,352 | €1,551 | -€7,801 | -83.4% |
| Amounts payable within one year | 42/48 | €7,760 | €1,551 | -€6,209 | -80.0% |
| Trade debts | 44 | €280 | - | -€280 | |
| Suppliers | 440/4 | €280 | - | -€280 | |
| Taxes, remuneration and social security | 45 | €4,024 | - | -€4,024 | |
| Taxes | 450/3 | €4,024 | - | -€4,024 | |
| Other amounts payable | 47/48 | €3,456 | €1,551 | -€1,905 | -55.1% |
| Accrued charges and deferred income | 492/3 | €1,592 | - | -€1,592 | |
| Other operating charges | 640/8 | - | €470 | +€470 | |
| Gross operating margin | 9900 | €19,671 | €9,935 | -€9,736 | -49.5% |
| Operating profit (loss) | 9901 | €19,671 | €9,465 | -€10,206 | -51.9% |
| Financial charges | 65/66B | - | €33 | +€33 | |
| Recurring financial charges | 65 | - | €33 | +€33 | |
| Profit (loss) for the period before taxes | 9903 | €19,671 | €9,432 | -€10,239 | -52.1% |
| Income taxes | 67/77 | €4,024 | €2,865 | -€1,159 | -28.8% |
| Profit (loss) for the period | 9904 | €15,648 | €6,567 | -€9,081 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,648 | €6,567 | -€9,081 | -58.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.