CEVA: what changed
Two fiscal 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.
What changed
CEVA
NACE 82.100, Office administrative and support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,078
2024 · €4,313-€2,235
Equity
€175,936
2024 · €173,858+€2,078
Cash
€1.3m
2024 · €603,283+€676,765
Balance sheet total
€7.3m
2024 · €9.3m-€2.0m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-30.7%), from €8.6m to €6.0m
- Cash +€676,765
up €676,765 (+112.2%), from €603,283 to €1.3m
mainly Receivables within one year (+€2.6m) and Net result for the year (+€2,078)
Equity and liabilities
- Trade debts -€1.9m
down €1.9m (-21.7%), from €8.8m to €6.9m
Income statement
- Turnover +€433,980
up €433,980 (+1.5%), from €28.1m to €28.6m
- Goods and materials +€332,580
up €332,580 (+1.2%), from €27.6m to €27.9m
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.
Result 2024
€4,313
Turnover
+€433,980
Other operating income
-€10,422
Goods and materials
-€332,580
Services and other goods
-€89,536
Other operating charges
-€633
Other operating items
+€816
Financial income
-€649
Financial charges
-€115
Taxes
-€3,094
Result 2025
€2,078
Cash bridge derived
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.
From operations
+€676,765
Investment
€0
Financing
€0
Cash 2024
€603,283
From operations (derived)
+€676,765
Net result for the year
+€2,078
Receivables within one year
+€2.6m
Deferred charges and accrued income
-€6,245
Trade debts
-€1.9m
Tax, wage and social debts
-€55,613
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,252,353 | €7,291,956 | -€2.0m | -21.2% |
| Fixed assets | 21/28 | €31,000 | €31,000 | = | 0.0% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Affiliated companies | 280/1 | €31,000 | €31,000 | = | 0.0% |
| Participating interests | 280 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €9,221,353 | €7,260,956 | -€2.0m | -21.3% |
| Amounts receivable within one year | 40/41 | €8,609,285 | €5,965,878 | -€2.6m | -30.7% |
| Trade receivables | 40 | €8,609,285 | €5,965,878 | -€2.6m | -30.7% |
| Cash at bank and in hand | 54/58 | €603,283 | €1,280,048 | +€676,765 | +112.2% |
| Deferred charges and accrued income | 490/1 | €8,785 | €15,030 | +€6,245 | +71.1% |
| Total equity and liabilities | 10/49 | €9,252,353 | €7,291,956 | -€2.0m | -21.2% |
| Equity | 10/15 | €173,858 | €175,936 | +€2,078 | +1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,858 | €136,936 | +€2,078 | +1.5% |
| Amounts payable | 17/49 | €9,078,495 | €7,116,020 | -€2.0m | -21.6% |
| Amounts payable within one year | 42/48 | €9,078,495 | €7,116,020 | -€2.0m | -21.6% |
| Trade debts | 44 | €8,792,056 | €6,885,193 | -€1.9m | -21.7% |
| Suppliers | 440/4 | €8,792,056 | €6,885,193 | -€1.9m | -21.7% |
| Taxes, remuneration and social security | 45 | €286,439 | €230,826 | -€55,613 | -19.4% |
| Taxes | 450/3 | €286,439 | €230,826 | -€55,613 | -19.4% |
| Operating income | 70/76A | €28,137,986 | €28,562,359 | +€424,373 | +1.5% |
| Turnover | 70 | €28,120,440 | €28,554,419 | +€433,980 | +1.5% |
| Other operating income | 74 | €17,546 | €7,124 | -€10,422 | -59.4% |
| Non-recurring operating income | 76A | - | €816 | +€816 | |
| Operating charges | 60/66A | €28,126,247 | €28,548,996 | +€422,749 | +1.5% |
| Goods for resale, raw materials and consumables | 60 | €27,575,942 | €27,908,522 | +€332,580 | +1.2% |
| Purchases | 600/8 | €27,575,942 | €27,908,522 | +€332,580 | +1.2% |
| Services and other goods | 61 | €550,205 | €639,741 | +€89,536 | +16.3% |
| Other operating charges | 640/8 | €100 | €733 | +€633 | +632.8% |
| Operating profit (loss) | 9901 | €11,739 | €13,363 | +€1,624 | +13.8% |
| Financial income | 75/76B | €756 | €107 | -€649 | -85.9% |
| Recurring financial income | 75 | €756 | €107 | -€649 | -85.9% |
| Other financial income | 752/9 | €756 | €107 | -€649 | -85.9% |
| Financial charges | 65/66B | €1,641 | €1,756 | +€115 | +7.0% |
| Recurring financial charges | 65 | €1,641 | €1,756 | +€115 | +7.0% |
| Debt charges | 650 | €1,547 | €1,751 | +€204 | +13.2% |
| Other financial charges | 652/9 | €94 | €6 | -€89 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €10,854 | €11,714 | +€860 | +7.9% |
| Income taxes | 67/77 | €6,541 | €9,635 | +€3,094 | +47.3% |
| Taxes | 670/3 | €6,541 | €9,635 | +€3,094 | +47.3% |
| Profit (loss) for the period | 9904 | €4,313 | €2,078 | -€2,235 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,313 | €2,078 | -€2,235 | -51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.