CEULEMANS HERENT: what changed
What changed
CEULEMANS HERENT
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€769,674
2024 · €592,307+€177,367
Equity
€38,000
2024 · €2.6m-€2.5m
Cash
€70,538
2024 · €71,845-€1,306
Balance sheet total
€8.9m
2024 · €12.2m-€3.3m
Largest movements
Assets
- Stocks and contracts -€3.0m
down €3.0m (-43.7%), from €7.0m to €3.9m
of which Stocks: -€3.1m
- Receivables within one year -€384,683
down €384,683 (-7.7%), from €5.0m to €4.6m
of which Other amounts receivable: -€1.2m
Equity and liabilities
- Reserves -€2.5m
down €2.5m (-100%), from €2.5m to €0
of which Distributable reserves: -€2.5m
- Short-term financial debts -€2.5m
down €2.5m (-37.4%), from €6.8m to €4.2m
of which Credit institutions: -€2.4m
- Other debts +€2.5m
up €2.5m (+298%), from €828,967 to €3.3m
- Trade debts -€757,828
down €757,828 (-66.1%), from €1.1m to €388,515
of which Suppliers: -€742,092
Income statement
- Turnover +€3.3m
up €3.3m (+9.5%), from €34.4m to €37.6m
- Goods and materials +€2.9m
up €2.9m (+9.3%), from €30.7m to €33.5m
of which Change in stocks: decrease (increase): +€6.9m
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
€592,307
Turnover
+€3.3m
Other operating income
+€3,713
Goods and materials
-€2.9m
Services and other goods
+€82,648
Staff costs
-€102,085
Depreciation
-€10,334
Write-downs
+€10,645
Other operating charges
-€85,261
Other operating items
+€7,584
Financial income
-€52,892
Financial charges
+€92,799
Taxes
-€175,029
Result 2025
€769,674
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
+€6.0m
Investment
-€133,707
Financing
-€5.8m
Cash 2024
€71,845
From operations (derived)
+€6.0m
Net result for the year
+€769,674
Depreciation
+€44,348
Stocks and contracts
+€3.0m
Receivables within one year
+€384,683
Deferred charges and accrued income
-€68,750
Trade debts
-€757,828
Tax, wage and social debts
+€54,503
Advances received
+€93,403
Other debts
+€2.5m
Accrued charges and deferred income
-€72,354
Investment (derived)
-€133,707
Investment in fixed assets (net)
-€133,707
Financing
-€5.8m
Short-term financial debts
-€2.5m
Contributions, distributions and other
-€3.3m
Cash 2025
€70,538
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,166,372 | €8,899,627 | -€3.3m | -26.9% |
| Fixed assets | 21/28 | €130,903 | €220,262 | +€89,359 | +68.3% |
| Tangible fixed assets | 22/27 | €130,903 | €220,262 | +€89,359 | +68.3% |
| Plant, machinery and equipment | 23 | €96,799 | €64,981 | -€31,818 | -32.9% |
| Furniture and vehicles | 24 | €7,359 | €90,781 | +€83,421 | +1,134% |
| Leasing and similar rights | 25 | €5,906 | €2,673 | -€3,233 | -54.7% |
| Other tangible fixed assets | 26 | €20,839 | €61,828 | +€40,989 | +197% |
| Current assets | 29/58 | €12,035,469 | €8,679,364 | -€3.4m | -27.9% |
| Stocks and contracts in progress | 3 | €6,957,751 | €3,918,886 | -€3.0m | -43.7% |
| Stocks | 30/36 | €6,922,590 | €3,808,254 | -€3.1m | -45.0% |
| Goods purchased for resale | 34 | €6,922,590 | €3,808,254 | -€3.1m | -45.0% |
| Contracts in progress | 37 | €35,161 | €110,633 | +€75,471 | +215% |
| Amounts receivable within one year | 40/41 | €5,002,720 | €4,618,037 | -€384,683 | -7.7% |
| Trade receivables | 40 | €470,560 | €1,305,197 | +€834,637 | +177% |
| Other amounts receivable | 41 | €4,532,160 | €3,312,839 | -€1.2m | -26.9% |
| Cash at bank and in hand | 54/58 | €71,845 | €70,538 | -€1,306 | -1.8% |
| Deferred charges and accrued income | 490/1 | €3,153 | €71,903 | +€68,750 | +2,180% |
| Total equity and liabilities | 10/49 | €12,166,372 | €8,899,627 | -€3.3m | -26.9% |
| Equity | 10/15 | €2,569,405 | €38,000 | -€2.5m | -98.5% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €2,531,405 | €0 | -€2.5m | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,531,405 | €0 | -€2.5m | -100% |
| Amounts payable | 17/49 | €9,596,967 | €8,861,627 | -€735,341 | -7.7% |
| Amounts payable within one year | 42/48 | €9,249,435 | €8,586,449 | -€662,987 | -7.2% |
| Financial debts | 43 | €6,752,804 | €4,227,628 | -€2.5m | -37.4% |
| Credit institutions | 430/8 | €6,578,823 | €4,227,628 | -€2.4m | -35.7% |
| Other loans | 439 | €173,981 | €0 | -€173,981 | -100% |
| Trade debts | 44 | €1,146,343 | €388,515 | -€757,828 | -66.1% |
| Suppliers | 440/4 | €1,130,607 | €388,515 | -€742,092 | -65.6% |
| Bills of exchange payable | 441 | €15,736 | €0 | -€15,736 | -100% |
| Advances received on contracts in progress | 46 | €53,023 | €146,426 | +€93,403 | +176% |
| Taxes, remuneration and social security | 45 | €468,298 | €522,801 | +€54,503 | +11.6% |
| Taxes | 450/3 | €321,288 | €376,333 | +€55,045 | +17.1% |
| Remuneration and social security | 454/9 | €147,011 | €146,468 | -€542 | -0.4% |
| Other amounts payable | 47/48 | €828,967 | €3,301,078 | +€2.5m | +298% |
| Accrued charges and deferred income | 492/3 | €347,532 | €275,178 | -€72,354 | -20.8% |
| Operating income | 70/76A | €34,515,186 | €37,786,073 | +€3.3m | +9.5% |
| Turnover | 70 | €34,386,870 | €37,648,917 | +€3.3m | +9.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€13,871 | €0 | +€13,871 | |
| Other operating income | 74 | €132,229 | €135,943 | +€3,713 | +2.8% |
| Non-recurring operating income | 76A | €9,957 | €1,214 | -€8,744 | -87.8% |
| Operating charges | 60/66A | €33,506,688 | €36,465,086 | +€3.0m | +8.8% |
| Goods for resale, raw materials and consumables | 60 | €30,692,702 | €33,549,170 | +€2.9m | +9.3% |
| Purchases | 600/8 | €34,450,247 | €30,424,688 | -€4.0m | -11.7% |
| Change in stocks: decrease (increase) | 609 | -€3,757,545 | €3,124,482 | +€6.9m | |
| Services and other goods | 61 | €1,658,550 | €1,575,902 | -€82,648 | -5.0% |
| Remuneration, social security and pensions | 62 | €1,103,927 | €1,206,012 | +€102,085 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,014 | €44,348 | +€10,334 | +30.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,431 | -€5,213 | -€10,645 | |
| Other operating charges | 640/8 | €9,565 | €94,826 | +€85,261 | +891% |
| Non-recurring operating charges | 66A | €2,498 | €42 | -€2,457 | -98.3% |
| Operating profit (loss) | 9901 | €1,008,498 | €1,320,986 | +€312,488 | +31.0% |
| Financial income | 75/76B | €209,978 | €157,086 | -€52,892 | -25.2% |
| Recurring financial income | 75 | €209,978 | €157,086 | -€52,892 | -25.2% |
| Income from current assets | 751 | €208,728 | €157,045 | -€51,683 | -24.8% |
| Other financial income | 752/9 | €1,250 | €42 | -€1,209 | -96.7% |
| Financial charges | 65/66B | €418,003 | €325,204 | -€92,799 | -22.2% |
| Recurring financial charges | 65 | €418,003 | €325,204 | -€92,799 | -22.2% |
| Debt charges | 650 | €404,034 | €310,809 | -€93,225 | -23.1% |
| Other financial charges | 652/9 | €13,969 | €14,395 | +€426 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €800,473 | €1,152,869 | +€352,396 | +44.0% |
| Income taxes | 67/77 | €208,166 | €383,195 | +€175,029 | +84.1% |
| Taxes | 670/3 | €208,166 | €383,195 | +€175,029 | +84.1% |
| Profit (loss) for the period | 9904 | €592,307 | €769,674 | +€177,367 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €592,307 | €769,674 | +€177,367 | +29.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.