CEVA SOINS: 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 SOINS
Largest movements
- Cash +€30,742
up €30,742 (+43.5%), from €70,730 to €101,472
mainly Net result for the year (+€20,057) and Depreciation (+€9,729)
- Receivables within one year -€8,792
down €8,792 (-54.7%), from €16,061 to €7,269
- Tangible fixed assets -€8,131
down €8,131 (-21.7%), from €37,488 to €29,358
of which Furniture and vehicles: -€7,806
- Deferred charges and accrued income -€1,675
down €1,675 (-35.1%), from €4,770 to €3,095
- Reserves +€20,000
up €20,000 (+44.9%), from €44,575 to €64,575
of which Distributable reserves: +€20,000
- Debts after one year -€8,487
down €8,487 (-34.3%), from €24,753 to €16,266
- Tax, wage and social debts +€1,474
up €1,474 (+7.5%), from €19,638 to €21,112
- Gross operating margin +€9,567
up €9,567 (+27.8%), from €34,462 to €44,029
- Taxes +€2,720
up €2,720 (+37.5%), from €7,252 to €9,972
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,050 | €141,194 | +€12,144 | +9.4% |
| Fixed assets | 21/28 | €37,488 | €29,358 | -€8,131 | -21.7% |
| Tangible fixed assets | 22/27 | €37,488 | €29,358 | -€8,131 | -21.7% |
| Plant, machinery and equipment | 23 | €1,538 | €1,214 | -€324 | -21.1% |
| Furniture and vehicles | 24 | €35,950 | €28,144 | -€7,806 | -21.7% |
| Current assets | 29/58 | €91,561 | €111,836 | +€20,275 | +22.1% |
| Amounts receivable within one year | 40/41 | €16,061 | €7,269 | -€8,792 | -54.7% |
| Other amounts receivable | 41 | €16,061 | €7,269 | -€8,792 | -54.7% |
| Cash at bank and in hand | 54/58 | €70,730 | €101,472 | +€30,742 | +43.5% |
| Deferred charges and accrued income | 490/1 | €4,770 | €3,095 | -€1,675 | -35.1% |
| Total equity and liabilities | 10/49 | €129,050 | €141,194 | +€12,144 | +9.4% |
| Equity | 10/15 | €74,970 | €95,027 | +€20,057 | +26.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,575 | €64,575 | +€20,000 | +44.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,715 | €62,715 | +€20,000 | +46.8% |
| Profit (loss) carried forward | 14 | €17,995 | €18,052 | +€57 | +0.3% |
| Amounts payable | 17/49 | €54,080 | €46,167 | -€7,913 | -14.6% |
| Amounts payable after more than one year | 17 | €24,753 | €16,266 | -€8,487 | -34.3% |
| Financial debts | 170/4 | €24,753 | €16,266 | -€8,487 | -34.3% |
| Amounts payable within one year | 42/48 | €29,296 | €29,901 | +€606 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €8,487 | €8,487 | = | 0.0% |
| Trade debts | 44 | €1,171 | €303 | -€868 | -74.2% |
| Suppliers | 440/4 | €1,171 | €303 | -€868 | -74.2% |
| Taxes, remuneration and social security | 45 | €19,638 | €21,112 | +€1,474 | +7.5% |
| Taxes | 450/3 | €19,638 | €21,112 | +€1,474 | +7.5% |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Remuneration, social security and pensions | 62 | €1,572 | €1,569 | -€3 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,430 | €9,729 | +€299 | +3.2% |
| Other operating charges | 640/8 | €900 | €791 | -€109 | -12.1% |
| Non-recurring operating charges | 66A | €116 | €63 | -€53 | -45.3% |
| Gross operating margin | 9900 | €34,462 | €44,029 | +€9,567 | +27.8% |
| Operating profit (loss) | 9901 | €22,444 | €31,876 | +€9,433 | +42.0% |
| Financial charges | 65/66B | €2,233 | €1,847 | -€386 | -17.3% |
| Recurring financial charges | 65 | €2,233 | €1,847 | -€386 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €20,210 | €30,029 | +€9,819 | +48.6% |
| Income taxes | 67/77 | €7,252 | €9,972 | +€2,720 | +37.5% |
| Profit (loss) for the period | 9904 | €12,958 | €20,057 | +€7,099 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,958 | €20,057 | +€7,099 | +54.8% |
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 11 October 2026 via checked.be.