CEVA: 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.
CEVA
Largest movements
- Tangible fixed assets +€46,556
up €46,556 (+89.4%), from €52,093 to €98,649
of which Furniture and vehicles: +€56,302
- Deferred charges and accrued income -€34,210
down €34,210 (-78.5%), from €43,588 to €9,377
- Receivables within one year -€7,307
down €7,307 (-11.0%), from €66,257 to €58,950
of which Trade receivables: -€6,254
- Debts after one year +€37,061
up €37,061 (+845%), from €4,388 to €41,449
- Other debts -€23,278
down €23,278 (-18.6%), from €125,114 to €101,836
- Profit (loss) carried forward -€8,549
down €8,549 (-53.0%), from -€16,116 to -€24,665
- Tax, wage and social debts +€4,417
up €4,417 (+307%), from €1,438 to €5,855
of which Taxes: +€2,243
- Current portion of long-term debt -€3,445
down €3,445 (-18.8%), from €18,366 to €14,921
- Depreciation +€2,684
up €2,684 (+17.6%), from €15,246 to €17,929
- Financial income -€2,199
down €2,199 (-99.6%), from €2,208 to €9
of which Non-recurring financial income: -€2,202
- Taxes -€507
down €507 (-66.5%), from €763 to €255
- Other operating charges -€392
down €392 (-32.2%), from €1,217 to €825
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 | €162,082 | €167,050 | +€4,967 | +3.1% |
| Fixed assets | 21/28 | €52,143 | €98,699 | +€46,556 | +89.3% |
| Tangible fixed assets | 22/27 | €52,093 | €98,649 | +€46,556 | +89.4% |
| Plant, machinery and equipment | 23 | €671 | €245 | -€426 | -63.5% |
| Furniture and vehicles | 24 | €12,101 | €68,403 | +€56,302 | +465% |
| Other tangible fixed assets | 26 | €39,321 | €30,001 | -€9,320 | -23.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €109,939 | €68,351 | -€41,588 | -37.8% |
| Amounts receivable within one year | 40/41 | €66,257 | €58,950 | -€7,307 | -11.0% |
| Trade receivables | 40 | €62,168 | €55,914 | -€6,254 | -10.1% |
| Other amounts receivable | 41 | €4,089 | €3,036 | -€1,053 | -25.7% |
| Cash at bank and in hand | 54/58 | €95 | €23 | -€71 | -75.4% |
| Deferred charges and accrued income | 490/1 | €43,588 | €9,377 | -€34,210 | -78.5% |
| Total equity and liabilities | 10/49 | €162,082 | €167,050 | +€4,967 | +3.1% |
| Equity | 10/15 | €3,962 | -€4,587 | -€8,549 | |
| Contributions | 10/11 | €19,768 | €19,768 | = | 0.0% |
| Reserves | 13 | €310 | €310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310 | €310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €310 | €310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,116 | -€24,665 | -€8,549 | -53.0% |
| Amounts payable | 17/49 | €158,121 | €171,637 | +€13,516 | +8.5% |
| Amounts payable after more than one year | 17 | €4,388 | €41,449 | +€37,061 | +845% |
| Financial debts | 170/4 | €4,388 | €41,449 | +€37,061 | +845% |
| Amounts payable within one year | 42/48 | €152,281 | €130,188 | -€22,093 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €18,366 | €14,921 | -€3,445 | -18.8% |
| Trade debts | 44 | €7,363 | €7,576 | +€213 | +2.9% |
| Suppliers | 440/4 | €7,363 | €7,576 | +€213 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,438 | €5,855 | +€4,417 | +307% |
| Taxes | 450/3 | €1,438 | €3,680 | +€2,243 | +156% |
| Remuneration and social security | 454/9 | - | €2,174 | +€2,174 | |
| Other amounts payable | 47/48 | €125,114 | €101,836 | -€23,278 | -18.6% |
| Accrued charges and deferred income | 492/3 | €1,452 | - | -€1,452 | |
| Non-recurring operating income | 76A | - | €1,732 | +€1,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,246 | €17,929 | +€2,684 | +17.6% |
| Other operating charges | 640/8 | €1,217 | €825 | -€392 | -32.2% |
| Gross operating margin | 9900 | €12,032 | €12,050 | +€19 | +0.2% |
| Operating profit (loss) | 9901 | -€4,431 | -€6,704 | -€2,273 | -51.3% |
| Financial income | 75/76B | €2,208 | €9 | -€2,199 | -99.6% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +50.0% |
| Non-recurring financial income | 76B | €2,202 | - | -€2,202 | |
| Financial charges | 65/66B | €1,715 | €1,598 | -€116 | -6.8% |
| Recurring financial charges | 65 | €1,715 | €1,598 | -€116 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,937 | -€8,293 | -€4,356 | -111% |
| Income taxes | 67/77 | €763 | €255 | -€507 | -66.5% |
| Profit (loss) for the period | 9904 | -€4,700 | -€8,549 | -€3,849 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,700 | -€8,549 | -€3,849 | -81.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.