"CEUPPENS & Co": 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.
"CEUPPENS & Co"
Largest movements
- Receivables within one year -€3,969
down €3,969 (-5.0%), from €79,205 to €75,236
of which Trade receivables: -€4,649
- Tangible fixed assets -€1,402
down €1,402 (-13.4%), from €10,490 to €9,088
- Profit (loss) carried forward -€18,784
down €18,784 (-43.2%), from -€43,484 to -€62,268
- Tax, wage and social debts +€18,343
up €18,343 (+156%), from €11,768 to €30,111
of which Taxes: +€10,789
- Trade debts -€4,592
down €4,592 (-18.2%), from €25,253 to €20,661
- Turnover +€37,260
new in 2024: €37,260
- Staff costs +€5,785
up €5,785 (+12.9%), from €44,819 to €50,604
- Gross operating margin -€2,874
down €2,874 (-7.9%), from €36,160 to €33,286
- Financial charges -€1,181
down €1,181 (-92.3%), from €1,279 to €98
- Other operating charges -€725
no longer reported in 2024 (was €725)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,988 | €84,612 | -€5,376 | -6.0% |
| Fixed assets | 21/28 | €10,700 | €9,298 | -€1,402 | -13.1% |
| Tangible fixed assets | 22/27 | €10,490 | €9,088 | -€1,402 | -13.4% |
| Other tangible fixed assets | 26 | €10,490 | €9,088 | -€1,402 | -13.4% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €79,288 | €75,314 | -€3,974 | -5.0% |
| Amounts receivable within one year | 40/41 | €79,205 | €75,236 | -€3,969 | -5.0% |
| Trade receivables | 40 | €79,205 | €74,556 | -€4,649 | -5.9% |
| Other amounts receivable | 41 | - | €680 | +€680 | |
| Cash at bank and in hand | 54/58 | €13 | €27 | +€14 | +108% |
| Deferred charges and accrued income | 490/1 | €70 | €51 | -€19 | -27.1% |
| Total equity and liabilities | 10/49 | €89,988 | €84,612 | -€5,376 | -6.0% |
| Equity | 10/15 | -€24,884 | -€43,668 | -€18,784 | -75.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€43,484 | -€62,268 | -€18,784 | -43.2% |
| Amounts payable | 17/49 | €114,872 | €128,280 | +€13,408 | +11.7% |
| Amounts payable within one year | 42/48 | €114,872 | €128,280 | +€13,408 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €22,000 | €22,000 | = | 0.0% |
| Trade debts | 44 | €25,253 | €20,661 | -€4,592 | -18.2% |
| Suppliers | 440/4 | €25,253 | €20,661 | -€4,592 | -18.2% |
| Taxes, remuneration and social security | 45 | €11,768 | €30,111 | +€18,343 | +156% |
| Taxes | 450/3 | €2,603 | €13,392 | +€10,789 | +414% |
| Remuneration and social security | 454/9 | €9,165 | €16,719 | +€7,554 | +82.4% |
| Other amounts payable | 47/48 | €55,851 | €55,508 | -€343 | -0.6% |
| Turnover | 70 | - | €37,260 | +€37,260 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,753 | €3,974 | +€221 | +5.9% |
| Remuneration, social security and pensions | 62 | €44,819 | €50,604 | +€5,785 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €887 | €1,402 | +€515 | +58.1% |
| Other operating charges | 640/8 | €725 | - | -€725 | |
| Gross operating margin | 9900 | €36,160 | €33,286 | -€2,874 | -7.9% |
| Operating profit (loss) | 9901 | -€10,271 | -€18,720 | -€8,449 | -82.3% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €1,279 | €98 | -€1,181 | -92.3% |
| Recurring financial charges | 65 | €1,279 | €98 | -€1,181 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,550 | -€18,784 | -€7,234 | -62.6% |
| Profit (loss) for the period | 9904 | -€11,550 | -€18,784 | -€7,234 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,550 | -€18,784 | -€7,234 | -62.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.