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CEVIMER: 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

CEVIMER

BE 0769.271.564
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€114,350
2024 · €383+€113,967
Equity
€132,552
2024 · €18,202+€114,350
Cash
-
not filed
Balance sheet total
€198,139
2024 · €37,957+€160,182

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€160,182

    up €160,182 (+422.0%), from €37,957 to €198,139

    of which Other amounts receivable: +€161,929

Equity and liabilities
  • Profit (loss) carried forward +€114,350

    up €114,350 (+1394.1%), from €8,202 to €122,552

  • Tax, wage and social debts +€42,235

    new in 2025: €42,235

  • Trade debts +€3,597

    up €3,597 (+18.2%), from €19,755 to €23,351

Income statement
  • Gross operating margin +€144,612

    up €144,612 (+37008.9%), from €391 to €145,003

  • Taxes +€36,020

    new in 2025: €36,020

  • Financial income +€5,035

    up €5,035 (+1348.9%), from €373 to €5,408

From the 2024 result to the 2025 result

effect on the 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 €383
Gross operating margin +€144,612
Depreciation +€131
Other operating charges +€141
Financial income +€5,035
Financial charges +€69
Taxes -€36,020
Result 2025 €114,350

Cash bridge derived

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €37,957 €198,139 +€160,182 +422.0%
Current assets 29/58 €37,957 €198,139 +€160,182 +422.0%
Amounts receivable within one year 40/41 €37,957 €198,139 +€160,182 +422.0%
Trade receivables 40 €3,251 €1,504 -€1,747 -53.7%
Other amounts receivable 41 €34,706 €196,635 +€161,929 +466.6%
Total equity and liabilities 10/49 €37,957 €198,139 +€160,182 +422.0%
Equity 10/15 €18,202 €132,552 +€114,350 +628.2%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 €8,202 €122,552 +€114,350 +1394.1%
Amounts payable 17/49 €19,755 €65,586 +€45,832 +232.0%
Amounts payable within one year 42/48 €19,755 €65,586 +€45,832 +232.0%
Trade debts 44 €19,755 €23,351 +€3,597 +18.2%
Suppliers 440/4 €19,755 €23,351 +€3,597 +18.2%
Taxes, remuneration and social security 45 - €42,235 +€42,235
Taxes 450/3 - €42,235 +€42,235
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €131 - -€131
Other operating charges 640/8 €141 - -€141
Gross operating margin 9900 €391 €145,003 +€144,612 +37008.9%
Operating profit (loss) 9901 €119 €145,003 +€144,884 +121648.9%
Financial income 75/76B €373 €5,408 +€5,035 +1348.9%
Recurring financial income 75 €373 €5,408 +€5,035 +1348.9%
Financial charges 65/66B €109 €41 -€69 -62.6%
Recurring financial charges 65 €109 €41 -€69 -62.6%
Profit (loss) for the period before taxes 9903 €383 €150,370 +€149,987 +39175.5%
Income taxes 67/77 - €36,020 +€36,020
Profit (loss) for the period 9904 €383 €114,350 +€113,967 +29767.4%
Profit (loss) for the period to be appropriated 9905 €383 €114,350 +€113,967 +29767.4%

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 29 September 2026 via checked.be.