CEY - CAN: 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.
CEY - CAN
Largest movements
- Tangible fixed assets -€5,922
down €5,922 (-14.0%), from €42,450 to €36,528
of which Furniture and vehicles: -€3,165
- Intangible fixed assets -€5,400
no longer reported in 2025 (was €5,400)
- Cash -€2,521
down €2,521 (-25.0%), from €10,070 to €7,549
mainly Net result for the year (-€10,634) and Investment in fixed assets (net) (-€5,369)
- Stocks and contracts +€973
up €973 (+230%), from €423 to €1,396
- Profit (loss) carried forward -€10,634
down €10,634, from €9,270 to -€1,363
- Other debts -€801
down €801 (-16.9%), from €4,747 to €3,945
- Trade debts -€761
down €761 (-21.3%), from €3,565 to €2,804
- Other operating charges +€9,316
up €9,316 (+377%), from €2,473 to €11,789
- Depreciation +€4,366
up €4,366 (+35.4%), from €12,325 to €16,692
- Staff costs -€729
down €729 (-15.6%), from €4,674 to €3,945
- Financial charges -€380
down €380 (-15.0%), from €2,526 to €2,146
- Gross operating margin +€357
up €357 (+1.5%), from €23,580 to €23,938
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 | €58,650 | €45,975 | -€12,675 | -21.6% |
| Fixed assets | 21/28 | €48,156 | €36,834 | -€11,322 | -23.5% |
| Intangible fixed assets | 21 | €5,400 | - | -€5,400 | |
| Tangible fixed assets | 22/27 | €42,450 | €36,528 | -€5,922 | -14.0% |
| Furniture and vehicles | 24 | €8,823 | €5,657 | -€3,165 | -35.9% |
| Other tangible fixed assets | 26 | €33,628 | €30,871 | -€2,757 | -8.2% |
| Financial fixed assets | 28 | €306 | €306 | = | 0.0% |
| Current assets | 29/58 | €10,493 | €9,141 | -€1,352 | -12.9% |
| Stocks and contracts in progress | 3 | €423 | €1,396 | +€973 | +230% |
| Stocks | 30/36 | €423 | €1,396 | +€973 | +230% |
| Amounts receivable within one year | 40/41 | - | €196 | +€196 | |
| Other amounts receivable | 41 | - | €196 | +€196 | |
| Cash at bank and in hand | 54/58 | €10,070 | €7,549 | -€2,521 | -25.0% |
| Total equity and liabilities | 10/49 | €58,650 | €45,975 | -€12,675 | -21.6% |
| Equity | 10/15 | €49,316 | €38,682 | -€10,634 | -21.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,454 | €21,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,595 | €19,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,270 | -€1,363 | -€10,634 | |
| Amounts payable | 17/49 | €9,334 | €7,293 | -€2,041 | -21.9% |
| Amounts payable within one year | 42/48 | €9,334 | €7,293 | -€2,041 | -21.9% |
| Trade debts | 44 | €3,565 | €2,804 | -€761 | -21.3% |
| Suppliers | 440/4 | €3,565 | €2,804 | -€761 | -21.3% |
| Taxes, remuneration and social security | 45 | €1,022 | €543 | -€479 | -46.8% |
| Taxes | 450/3 | €709 | €127 | -€582 | -82.0% |
| Remuneration and social security | 454/9 | €313 | €416 | +€103 | +32.9% |
| Other amounts payable | 47/48 | €4,747 | €3,945 | -€801 | -16.9% |
| Remuneration, social security and pensions | 62 | €4,674 | €3,945 | -€729 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,325 | €16,692 | +€4,366 | +35.4% |
| Other operating charges | 640/8 | €2,473 | €11,789 | +€9,316 | +377% |
| Gross operating margin | 9900 | €23,580 | €23,938 | +€357 | +1.5% |
| Operating profit (loss) | 9901 | €4,109 | -€8,488 | -€12,597 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,526 | €2,146 | -€380 | -15.0% |
| Recurring financial charges | 65 | €2,526 | €2,146 | -€380 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €1,583 | -€10,634 | -€12,216 | |
| Profit (loss) for the period | 9904 | €1,583 | -€10,634 | -€12,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,583 | -€10,634 | -€12,216 |
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 16 October 2026 via checked.be.