Ceulemans Jorn: 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 Jorn
Largest movements
- Cash +€8,017
up €8,017 (+131%), from €6,138 to €14,155
mainly Receivables within one year (+€4,939) and Net result for the year (+€2,658)
- Receivables within one year -€4,939
down €4,939 (-44.1%), from €11,199 to €6,260
of which Trade receivables: -€4,939
- Deferred charges and accrued income +€681
up €681 (+197%), from €346 to €1,027
- Profit (loss) carried forward +€2,658
up €2,658 (+12.6%), from -€21,121 to -€18,463
- Tax, wage and social debts +€1,106
up €1,106 (+4.3%), from €25,756 to €26,862
of which Taxes: +€870
- Gross operating margin -€2,609
down €2,609 (-47.1%), from €5,543 to €2,934
- Financial income -€77
down €77 (-75.0%), from €103 to €26
- Financial charges -€68
down €68 (-27.2%), from €249 to €182
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 | €17,683 | €21,442 | +€3,759 | +21.3% |
| Current assets | 29/58 | €17,683 | €21,442 | +€3,759 | +21.3% |
| Amounts receivable within one year | 40/41 | €11,199 | €6,260 | -€4,939 | -44.1% |
| Trade receivables | 40 | €11,199 | €6,260 | -€4,939 | -44.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,138 | €14,155 | +€8,017 | +131% |
| Deferred charges and accrued income | 490/1 | €346 | €1,027 | +€681 | +197% |
| Total equity and liabilities | 10/49 | €17,683 | €21,442 | +€3,759 | +21.3% |
| Equity | 10/15 | -€19,621 | -€16,963 | +€2,658 | +13.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,121 | -€18,463 | +€2,658 | +12.6% |
| Amounts payable | 17/49 | €37,304 | €38,404 | +€1,100 | +3.0% |
| Amounts payable within one year | 42/48 | €37,304 | €38,404 | +€1,100 | +3.0% |
| Trade debts | 44 | €1,158 | €1,153 | -€5 | -0.5% |
| Suppliers | 440/4 | €1,158 | €1,153 | -€5 | -0.5% |
| Taxes, remuneration and social security | 45 | €25,756 | €26,862 | +€1,106 | +4.3% |
| Taxes | 450/3 | €2,534 | €3,404 | +€870 | +34.3% |
| Remuneration and social security | 454/9 | €23,222 | €23,458 | +€236 | +1.0% |
| Other amounts payable | 47/48 | €10,390 | €10,390 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €5,543 | €2,934 | -€2,609 | -47.1% |
| Operating profit (loss) | 9901 | €5,425 | €2,814 | -€2,611 | -48.1% |
| Financial income | 75/76B | €103 | €26 | -€77 | -75.0% |
| Recurring financial income | 75 | €103 | €26 | -€77 | -75.0% |
| Financial charges | 65/66B | €249 | €182 | -€68 | -27.2% |
| Recurring financial charges | 65 | €249 | €182 | -€68 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €5,279 | €2,658 | -€2,620 | -49.6% |
| Profit (loss) for the period | 9904 | €5,279 | €2,658 | -€2,620 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,279 | €2,658 | -€2,620 | -49.6% |
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 18 October 2026 via checked.be.