CEYHA: 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.
CEYHA
Largest movements
- Stocks and contracts -€9,500
down €9,500 (-22.1%), from €42,950 to €33,450
- Cash +€2,403
up €2,403 (+7.3%), from €32,811 to €35,214
mainly Stocks and contracts (+€9,500) and Net result for the year (+€9,087)
- Receivables within one year +€1,188
up €1,188 (+115.5%), from €1,029 to €2,217
of which Other amounts receivable: +€727
- Other debts -€10,000
down €10,000 (-25.3%), from €39,500 to €29,500
- Profit (loss) carried forward +€9,087
up €9,087 (+102.0%), from €8,908 to €17,994
- Trade debts -€3,037
down €3,037 (-35.8%), from €8,476 to €5,438
- Tax, wage and social debts -€1,949
no longer reported in 2025 (was €1,949)
- Purchases and services -€27,675
down €27,675 (-30.6%), from €90,392 to €62,717
- Turnover -€11,030
down €11,030 (-13.2%), from €83,724 to €72,694
- Gross operating margin +€6,645
up €6,645 (+199.4%), from €3,332 to €9,977
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 | €77,432 | €71,533 | -€5,899 | -7.6% |
| Current assets | 29/58 | €77,432 | €71,533 | -€5,899 | -7.6% |
| Stocks and contracts in progress | 3 | €42,950 | €33,450 | -€9,500 | -22.1% |
| Stocks | 30/36 | €42,950 | €33,450 | -€9,500 | -22.1% |
| Amounts receivable within one year | 40/41 | €1,029 | €2,217 | +€1,188 | +115.5% |
| Trade receivables | 40 | €1,029 | €1,490 | +€461 | +44.8% |
| Other amounts receivable | 41 | - | €727 | +€727 | |
| Cash at bank and in hand | 54/58 | €32,811 | €35,214 | +€2,403 | +7.3% |
| Deferred charges and accrued income | 490/1 | €642 | €652 | +€10 | +1.5% |
| Total equity and liabilities | 10/49 | €77,432 | €71,533 | -€5,899 | -7.6% |
| Equity | 10/15 | €27,508 | €36,594 | +€9,087 | +33.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,908 | €17,994 | +€9,087 | +102.0% |
| Amounts payable | 17/49 | €49,924 | €34,938 | -€14,986 | -30.0% |
| Amounts payable within one year | 42/48 | €49,924 | €34,938 | -€14,986 | -30.0% |
| Trade debts | 44 | €8,476 | €5,438 | -€3,037 | -35.8% |
| Suppliers | 440/4 | €8,476 | €5,438 | -€3,037 | -35.8% |
| Taxes, remuneration and social security | 45 | €1,949 | - | -€1,949 | |
| Taxes | 450/3 | €1,949 | - | -€1,949 | |
| Other amounts payable | 47/48 | €39,500 | €29,500 | -€10,000 | -25.3% |
| Turnover | 70 | €83,724 | €72,694 | -€11,030 | -13.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,392 | €62,717 | -€27,675 | -30.6% |
| Gross operating margin | 9900 | €3,332 | €9,977 | +€6,645 | +199.4% |
| Operating profit (loss) | 9901 | €3,332 | €9,977 | +€6,645 | +199.4% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Non-recurring financial income | 76B | - | €74 | +€74 | |
| Financial charges | 65/66B | €97 | €83 | -€15 | -14.9% |
| Recurring financial charges | 65 | €97 | €83 | -€15 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €3,235 | €9,968 | +€6,733 | +208.1% |
| Transfer to deferred taxes | 680 | €700 | €882 | +€182 | +26.0% |
| Profit (loss) for the period | 9904 | €2,535 | €9,087 | +€6,551 | +258.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,535 | €9,087 | +€6,551 | +258.4% |
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 8 October 2026 via checked.be.