Céy Consultancy: 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.
Céy Consultancy
Largest movements
- Tangible fixed assets +€6,773
up €6,773 (+275%), from €2,461 to €9,234
- Cash -€4,280
down €4,280 (-21.5%), from €19,871 to €15,591
mainly Investment in fixed assets (net) (-€8,660) and Net result for the year (-€649)
- Receivables within one year -€1,459
down €1,459 (-7.2%), from €20,282 to €18,823
of which Trade receivables: -€7,602
- Trade debts +€1,655
up €1,655 (+47.6%), from €3,477 to €5,133
- Profit (loss) carried forward -€649
down €649 (-2.9%), from €22,169 to €21,520
- Gross operating margin -€27,325
down €27,325 (-75.9%), from €35,988 to €8,663
- Taxes -€3,326
down €3,326 (-45.3%), from €7,343 to €4,017
- Depreciation -€1,102
down €1,102 (-36.9%), from €2,990 to €1,887
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 | €43,299 | €44,355 | +€1,056 | +2.4% |
| Fixed assets | 21/28 | €2,461 | €9,234 | +€6,773 | +275% |
| Tangible fixed assets | 22/27 | €2,461 | €9,234 | +€6,773 | +275% |
| Furniture and vehicles | 24 | €2,461 | €9,234 | +€6,773 | +275% |
| Current assets | 29/58 | €40,838 | €35,121 | -€5,717 | -14.0% |
| Amounts receivable within one year | 40/41 | €20,282 | €18,823 | -€1,459 | -7.2% |
| Trade receivables | 40 | €17,105 | €9,503 | -€7,602 | -44.4% |
| Other amounts receivable | 41 | €3,177 | €9,320 | +€6,143 | +193% |
| Cash at bank and in hand | 54/58 | €19,871 | €15,591 | -€4,280 | -21.5% |
| Deferred charges and accrued income | 490/1 | €685 | €707 | +€22 | +3.3% |
| Total equity and liabilities | 10/49 | €43,299 | €44,355 | +€1,056 | +2.4% |
| Equity | 10/15 | €25,169 | €24,520 | -€649 | -2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,169 | €21,520 | -€649 | -2.9% |
| Amounts payable | 17/49 | €18,131 | €19,835 | +€1,704 | +9.4% |
| Amounts payable within one year | 42/48 | €18,131 | €19,835 | +€1,704 | +9.4% |
| Trade debts | 44 | €3,477 | €5,133 | +€1,655 | +47.6% |
| Suppliers | 440/4 | €3,477 | €5,133 | +€1,655 | +47.6% |
| Taxes, remuneration and social security | 45 | €14,653 | €14,702 | +€49 | +0.3% |
| Taxes | 450/3 | €14,653 | €14,702 | +€49 | +0.3% |
| Remuneration, social security and pensions | 62 | - | €218 | +€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €1,887 | -€1,102 | -36.9% |
| Other operating charges | 640/8 | €255 | €456 | +€201 | +78.6% |
| Gross operating margin | 9900 | €35,988 | €8,663 | -€27,325 | -75.9% |
| Operating profit (loss) | 9901 | €32,743 | €6,102 | -€26,641 | -81.4% |
| Financial income | 75/76B | €122 | €352 | +€230 | +188% |
| Recurring financial income | 75 | €122 | €352 | +€230 | +188% |
| Financial charges | 65/66B | €3,354 | €3,086 | -€268 | -8.0% |
| Recurring financial charges | 65 | €3,354 | €3,086 | -€268 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €29,512 | €3,368 | -€26,144 | -88.6% |
| Income taxes | 67/77 | €7,343 | €4,017 | -€3,326 | -45.3% |
| Profit (loss) for the period | 9904 | €22,169 | -€649 | -€22,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,169 | -€649 | -€22,817 |
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 29 October 2026 via checked.be.