Cetrapli: 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.
Cetrapli
Largest movements
- Receivables within one year -€16,148
down €16,148 (-53.3%), from €30,319 to €14,172
of which Other amounts receivable: -€10,713
- Tangible fixed assets -€8,446
down €8,446 (-86.6%), from €9,755 to €1,309
of which Plant, machinery and equipment: -€5,976
- Cash +€5,519
up €5,519 (+559.9%), from €986 to €6,505
mainly Receivables within one year (+€16,148) and Depreciation (+€8,446)
- Stocks and contracts +€2,154
up €2,154 (+10.9%), from €19,821 to €21,975
- Deferred charges and accrued income -€899
down €899 (-21.1%), from €4,254 to €3,355
- Advances received -€13,555
down €13,555 (-100.0%), from €13,555 to €0
- Other debts -€7,107
down €7,107 (-15.8%), from €44,987 to €37,880
- Trade debts -€7,078
down €7,078 (-61.1%), from €11,590 to €4,512
- Profit (loss) carried forward +€6,431
up €6,431 (+22.2%), from -€28,968 to -€22,536
- Tax, wage and social debts +€5,237
up €5,237 (+222.1%), from €2,357 to €7,594
- Depreciation -€3,406
down €3,406 (-28.7%), from €11,852 to €8,446
- Taxes +€981
up €981 (+41.6%), from €2,357 to €3,338
- Other operating charges +€939
up €939 (+79.2%), from €1,186 to €2,125
- Financial charges +€303
up €303 (+22.2%), from €1,365 to €1,668
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 | €65,270 | €47,450 | -€17,820 | -27.3% |
| Fixed assets | 21/28 | €9,890 | €1,444 | -€8,446 | -85.4% |
| Tangible fixed assets | 22/27 | €9,755 | €1,309 | -€8,446 | -86.6% |
| Plant, machinery and equipment | 23 | €6,264 | €288 | -€5,976 | -95.4% |
| Furniture and vehicles | 24 | €3,026 | €754 | -€2,272 | -75.1% |
| Other tangible fixed assets | 26 | €464 | €267 | -€197 | -42.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €55,380 | €46,006 | -€9,374 | -16.9% |
| Stocks and contracts in progress | 3 | €19,821 | €21,975 | +€2,154 | +10.9% |
| Stocks | 30/36 | €19,821 | €21,975 | +€2,154 | +10.9% |
| Amounts receivable within one year | 40/41 | €30,319 | €14,172 | -€16,148 | -53.3% |
| Trade receivables | 40 | €19,607 | €14,172 | -€5,435 | -27.7% |
| Other amounts receivable | 41 | €10,713 | €0 | -€10,713 | -100.0% |
| Cash at bank and in hand | 54/58 | €986 | €6,505 | +€5,519 | +559.9% |
| Deferred charges and accrued income | 490/1 | €4,254 | €3,355 | -€899 | -21.1% |
| Total equity and liabilities | 10/49 | €65,270 | €47,450 | -€17,820 | -27.3% |
| Equity | 10/15 | -€8,968 | -€2,536 | +€6,431 | +71.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,968 | -€22,536 | +€6,431 | +22.2% |
| Amounts payable | 17/49 | €74,238 | €49,986 | -€24,251 | -32.7% |
| Amounts payable within one year | 42/48 | €73,948 | €49,986 | -€23,961 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,458 | €0 | -€1,458 | -100.0% |
| Credit institutions | 430/8 | €1,458 | €0 | -€1,458 | -100.0% |
| Trade debts | 44 | €11,590 | €4,512 | -€7,078 | -61.1% |
| Suppliers | 440/4 | €11,590 | €4,512 | -€7,078 | -61.1% |
| Advances received on contracts in progress | 46 | €13,555 | €0 | -€13,555 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,357 | €7,594 | +€5,237 | +222.1% |
| Taxes | 450/3 | €2,357 | €7,594 | +€5,237 | +222.1% |
| Other amounts payable | 47/48 | €44,987 | €37,880 | -€7,107 | -15.8% |
| Accrued charges and deferred income | 492/3 | €290 | €0 | -€290 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,852 | €8,446 | -€3,406 | -28.7% |
| Other operating charges | 640/8 | €1,186 | €2,125 | +€939 | +79.2% |
| Gross operating margin | 9900 | €21,922 | €22,008 | +€86 | +0.4% |
| Operating profit (loss) | 9901 | €8,884 | €11,437 | +€2,553 | +28.7% |
| Financial income | 75/76B | €136 | €0 | -€136 | -99.7% |
| Recurring financial income | 75 | €136 | €0 | -€136 | -99.7% |
| Financial charges | 65/66B | €1,365 | €1,668 | +€303 | +22.2% |
| Recurring financial charges | 65 | €1,365 | €1,668 | +€303 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €7,655 | €9,769 | +€2,114 | +27.6% |
| Income taxes | 67/77 | €2,357 | €3,338 | +€981 | +41.6% |
| Profit (loss) for the period | 9904 | €5,298 | €6,431 | +€1,133 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,298 | €6,431 | +€1,133 | +21.4% |
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 12 October 2026 via checked.be.