CEUPPENS CONSTRUCT BOUWONDERNEMING: 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 CONSTRUCT BOUWONDERNEMING
Largest movements
- Receivables within one year +€17,480
up €17,480 (+407%), from €4,292 to €21,772
of which Other amounts receivable: +€8,980
- Cash -€15,809
down €15,809 (-99.9%), from €15,819 to €10
mainly Receivables within one year (-€17,480) and Debts after one year (-€16,561)
- Tangible fixed assets -€11,239
down €11,239 (-17.3%), from €64,844 to €53,605
of which Furniture and vehicles: -€9,106
- Deferred charges and accrued income +€2,303
up €2,303 (+63.3%), from €3,640 to €5,942
- Stocks and contracts +€1,762
up €1,762 (+26.1%), from €6,748 to €8,510
of which Stocks: +€2,635
- Debts after one year -€16,561
down €16,561 (-38.0%), from €43,529 to €26,968
- Short-term financial debts +€7,717
new in 2025: €7,717
- Reserves +€4,624
up €4,624 (+29.6%), from €15,623 to €20,247
- Trade debts -€3,457
down €3,457 (-38.1%), from €9,065 to €5,608
- Tax, wage and social debts +€1,377
up €1,377 (+101%), from €1,361 to €2,738
of which Remuneration and social security: +€1,528
- Gross operating margin +€14,768
up €14,768 (+137%), from €10,804 to €25,572
- Depreciation -€5,631
down €5,631 (-26.2%), from €21,452 to €15,821
- Financial charges -€2,821
down €2,821 (-48.5%), from €5,821 to €3,001
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 | €95,342 | €89,840 | -€5,503 | -5.8% |
| Fixed assets | 21/28 | €64,844 | €53,605 | -€11,239 | -17.3% |
| Tangible fixed assets | 22/27 | €64,844 | €53,605 | -€11,239 | -17.3% |
| Plant, machinery and equipment | 23 | €7,675 | €5,542 | -€2,134 | -27.8% |
| Furniture and vehicles | 24 | €57,169 | €48,064 | -€9,106 | -15.9% |
| Current assets | 29/58 | €30,498 | €36,235 | +€5,737 | +18.8% |
| Stocks and contracts in progress | 3 | €6,748 | €8,510 | +€1,762 | +26.1% |
| Stocks | 30/36 | €1,028 | €3,663 | +€2,635 | +256% |
| Contracts in progress | 37 | €5,720 | €4,847 | -€873 | -15.3% |
| Amounts receivable within one year | 40/41 | €4,292 | €21,772 | +€17,480 | +407% |
| Trade receivables | 40 | €1,510 | €10,011 | +€8,501 | +563% |
| Other amounts receivable | 41 | €2,782 | €11,762 | +€8,980 | +323% |
| Cash at bank and in hand | 54/58 | €15,819 | €10 | -€15,809 | -99.9% |
| Deferred charges and accrued income | 490/1 | €3,640 | €5,942 | +€2,303 | +63.3% |
| Total equity and liabilities | 10/49 | €95,342 | €89,840 | -€5,503 | -5.8% |
| Equity | 10/15 | €25,623 | €30,247 | +€4,624 | +18.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,623 | €20,247 | +€4,624 | +29.6% |
| Distributable reserves | 133 | €15,623 | €20,247 | +€4,624 | +29.6% |
| Amounts payable | 17/49 | €69,719 | €59,592 | -€10,127 | -14.5% |
| Amounts payable after more than one year | 17 | €43,529 | €26,968 | -€16,561 | -38.0% |
| Financial debts | 170/4 | €43,529 | €26,968 | -€16,561 | -38.0% |
| Amounts payable within one year | 42/48 | €26,190 | €32,624 | +€6,434 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €15,765 | €16,561 | +€796 | +5.0% |
| Financial debts | 43 | - | €7,717 | +€7,717 | |
| Credit institutions | 430/8 | - | €7,717 | +€7,717 | |
| Trade debts | 44 | €9,065 | €5,608 | -€3,457 | -38.1% |
| Suppliers | 440/4 | €9,065 | €5,608 | -€3,457 | -38.1% |
| Taxes, remuneration and social security | 45 | €1,361 | €2,738 | +€1,377 | +101% |
| Taxes | 450/3 | €1,361 | €1,210 | -€150 | -11.0% |
| Remuneration and social security | 454/9 | - | €1,528 | +€1,528 | |
| Non-recurring operating income | 76A | €2,512 | €500 | -€2,012 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,452 | €15,821 | -€5,631 | -26.2% |
| Other operating charges | 640/8 | €2,153 | €2,196 | +€43 | +2.0% |
| Gross operating margin | 9900 | €10,804 | €25,572 | +€14,768 | +137% |
| Operating profit (loss) | 9901 | -€12,801 | €7,555 | +€20,355 | |
| Financial income | 75/76B | €110 | €256 | +€146 | +133% |
| Recurring financial income | 75 | €110 | €256 | +€146 | +133% |
| Financial charges | 65/66B | €5,821 | €3,001 | -€2,821 | -48.5% |
| Recurring financial charges | 65 | €5,821 | €3,001 | -€2,821 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,512 | €4,810 | +€23,322 | |
| Income taxes | 67/77 | €322 | €186 | -€136 | -42.2% |
| Profit (loss) for the period | 9904 | -€18,834 | €4,624 | +€23,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,834 | €4,624 | +€23,458 |
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 15 October 2026 via checked.be.