Ceva Consulting: 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 Consulting
Largest movements
- Receivables within one year +€8,923
up €8,923 (+1.7%), from €515,225 to €524,148
of which Other amounts receivable: +€68,215
- Reserves +€24,630
up €24,630 (+4.1%), from €601,334 to €625,964
of which Distributable reserves: +€24,630
- Tax, wage and social debts -€20,484
down €20,484 (-58.5%), from €35,039 to €14,555
of which Taxes: -€24,849
- Gross operating margin -€39,349
down €39,349 (-33.0%), from €119,352 to €80,003
- Taxes -€18,711
down €18,711 (-63.8%), from €29,332 to €10,622
- Staff costs +€14,054
up €14,054 (+47.4%), from €29,665 to €43,720
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 | €805,832 | €809,517 | +€3,685 | +0.5% |
| Fixed assets | 21/28 | €272,683 | €272,683 | = | 0.0% |
| Financial fixed assets | 28 | €272,683 | €272,683 | = | 0.0% |
| Current assets | 29/58 | €533,149 | €536,834 | +€3,685 | +0.7% |
| Amounts receivable within one year | 40/41 | €515,225 | €524,148 | +€8,923 | +1.7% |
| Trade receivables | 40 | €435,789 | €376,497 | -€59,292 | -13.6% |
| Other amounts receivable | 41 | €79,435 | €147,650 | +€68,215 | +85.9% |
| Cash at bank and in hand | 54/58 | €1,125 | €86 | -€1,038 | -92.3% |
| Deferred charges and accrued income | 490/1 | €16,800 | €12,600 | -€4,200 | -25.0% |
| Total equity and liabilities | 10/49 | €805,832 | €809,517 | +€3,685 | +0.5% |
| Equity | 10/15 | €714,334 | €738,964 | +€24,630 | +3.4% |
| Contributions | 10/11 | €113,000 | €113,000 | = | 0.0% |
| Reserves | 13 | €601,334 | €625,964 | +€24,630 | +4.1% |
| Non-distributable reserves | 130/1 | €11,300 | €11,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,300 | €11,300 | = | 0.0% |
| Distributable reserves | 133 | €590,034 | €614,664 | +€24,630 | +4.2% |
| Amounts payable | 17/49 | €91,498 | €70,553 | -€20,945 | -22.9% |
| Amounts payable within one year | 42/48 | €91,358 | €70,237 | -€21,121 | -23.1% |
| Trade debts | 44 | €869 | €349 | -€519 | -59.8% |
| Suppliers | 440/4 | €869 | €349 | -€519 | -59.8% |
| Taxes, remuneration and social security | 45 | €35,039 | €14,555 | -€20,484 | -58.5% |
| Taxes | 450/3 | €31,544 | €6,696 | -€24,849 | -78.8% |
| Remuneration and social security | 454/9 | €3,494 | €7,860 | +€4,365 | +125% |
| Other amounts payable | 47/48 | €55,451 | €55,332 | -€118 | -0.2% |
| Accrued charges and deferred income | 492/3 | €140 | €316 | +€176 | +125% |
| Remuneration, social security and pensions | 62 | €29,665 | €43,720 | +€14,054 | +47.4% |
| Other operating charges | 640/8 | €968 | €987 | +€19 | +2.0% |
| Gross operating margin | 9900 | €119,352 | €80,003 | -€39,349 | -33.0% |
| Operating profit (loss) | 9901 | €88,718 | €35,296 | -€53,422 | -60.2% |
| Financial charges | 65/66B | €41 | €44 | +€3 | +7.8% |
| Recurring financial charges | 65 | €41 | €44 | +€3 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €88,677 | €35,252 | -€53,426 | -60.2% |
| Income taxes | 67/77 | €29,332 | €10,622 | -€18,711 | -63.8% |
| Profit (loss) for the period | 9904 | €59,345 | €24,630 | -€34,715 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,345 | €24,630 | -€34,715 | -58.5% |
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 19 October 2026 via checked.be.