Ceulemans: 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.
Ceulemans
Largest movements
- Cash +€17,426
up €17,426 (+997%), from €1,748 to €19,174
mainly Receivables within one year (+€11,167) and Tax, wage and social debts (+€8,175)
- Receivables within one year -€11,167
down €11,167 (-33.6%), from €33,200 to €22,033
- Deferred charges and accrued income +€8,800
new in 2022: €8,800
- Tax, wage and social debts +€8,175
up €8,175 (+201%), from €4,074 to €12,249
- Profit (loss) carried forward +€6,604
up €6,604 (+182%), from €3,623 to €10,226
- Gross operating margin +€2,986
up €2,986 (+48.0%), from €6,225 to €9,210
- Taxes +€1,893
new in 2022: €1,893
- Other operating charges -€651
down €651 (-48.0%), from €1,356 to €704
- Financial charges -€119
down €119 (-92.3%), from €129 to €10
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,947 | €50,007 | +€15,059 | +43.1% |
| Current assets | 29/58 | €34,947 | €50,007 | +€15,059 | +43.1% |
| Amounts receivable within one year | 40/41 | €33,200 | €22,033 | -€11,167 | -33.6% |
| Trade receivables | 40 | €33,200 | €22,033 | -€11,167 | -33.6% |
| Cash at bank and in hand | 54/58 | €1,748 | €19,174 | +€17,426 | +997% |
| Deferred charges and accrued income | 490/1 | - | €8,800 | +€8,800 | |
| Total equity and liabilities | 10/49 | €34,947 | €50,007 | +€15,059 | +43.1% |
| Equity | 10/15 | €16,643 | €23,246 | +€6,604 | +39.7% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 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 | €3,623 | €10,226 | +€6,604 | +182% |
| Amounts payable | 17/49 | €18,305 | €26,761 | +€8,456 | +46.2% |
| Amounts payable within one year | 42/48 | €18,305 | €26,761 | +€8,456 | +46.2% |
| Trade debts | 44 | - | €11 | +€11 | |
| Suppliers | 440/4 | - | €11 | +€11 | |
| Taxes, remuneration and social security | 45 | €4,074 | €12,249 | +€8,175 | +201% |
| Taxes | 450/3 | €4,074 | €12,249 | +€8,175 | +201% |
| Other amounts payable | 47/48 | €14,231 | €14,501 | +€270 | +1.9% |
| Other operating charges | 640/8 | €1,356 | €704 | -€651 | -48.0% |
| Gross operating margin | 9900 | €6,225 | €9,210 | +€2,986 | +48.0% |
| Operating profit (loss) | 9901 | €4,869 | €8,506 | +€3,637 | +74.7% |
| Financial charges | 65/66B | €129 | €10 | -€119 | -92.3% |
| Recurring financial charges | 65 | €129 | €10 | -€119 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €4,740 | €8,496 | +€3,756 | +79.2% |
| Income taxes | 67/77 | - | €1,893 | +€1,893 | |
| Profit (loss) for the period | 9904 | €4,740 | €6,604 | +€1,863 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,740 | €6,604 | +€1,863 | +39.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.