CEYKA: 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.
CEYKA
Largest movements
- Cash -€89,925
down €89,925 (-86.5%), from €103,969 to €14,045
mainly Net result for the year (-€67,697) and Debts after one year (-€53,076)
- Tangible fixed assets -€28,741
down €28,741 (-9.0%), from €320,579 to €291,837
of which Plant, machinery and equipment: -€27,945
- Stocks and contracts +€9,565
up €9,565 (+14.6%), from €65,728 to €75,294
- Profit (loss) carried forward -€67,697
down €67,697 (-78.9%), from -€85,851 to -€153,547
- Debts after one year -€53,076
down €53,076 (-23.3%), from €227,934 to €174,858
- Other debts +€50,025
new in 2025: €50,025
- Trade debts -€43,624
down €43,624 (-18.2%), from €239,293 to €195,669
- Current portion of long-term debt +€10,311
up €10,311 (+22.0%), from €46,849 to €57,161
- Gross operating margin -€201,299
down €201,299 (-56.7%), from €354,833 to €153,533
- Staff costs -€137,438
down €137,438 (-47.8%), from €287,356 to €149,917
- Depreciation -€53,231
down €53,231 (-51.7%), from €102,982 to €49,752
- Financial charges -€19,822
down €19,822 (-44.4%), from €44,659 to €24,837
- Other operating charges -€4,423
down €4,423 (-82.5%), from €5,363 to €940
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 | €521,277 | €416,934 | -€104,343 | -20.0% |
| Fixed assets | 21/28 | €323,762 | €294,604 | -€29,158 | -9.0% |
| Intangible fixed assets | 21 | €3,184 | €2,767 | -€417 | -13.1% |
| Tangible fixed assets | 22/27 | €320,579 | €291,837 | -€28,741 | -9.0% |
| Plant, machinery and equipment | 23 | €319,262 | €291,317 | -€27,945 | -8.8% |
| Furniture and vehicles | 24 | €1,317 | €521 | -€796 | -60.5% |
| Current assets | 29/58 | €197,514 | €122,329 | -€75,185 | -38.1% |
| Stocks and contracts in progress | 3 | €65,728 | €75,294 | +€9,565 | +14.6% |
| Stocks | 30/36 | €65,728 | €75,294 | +€9,565 | +14.6% |
| Amounts receivable within one year | 40/41 | €20,000 | €24,215 | +€4,215 | +21.1% |
| Other amounts receivable | 41 | €20,000 | €24,215 | +€4,215 | +21.1% |
| Cash at bank and in hand | 54/58 | €103,969 | €14,045 | -€89,925 | -86.5% |
| Deferred charges and accrued income | 490/1 | €7,817 | €8,776 | +€959 | +12.3% |
| Total equity and liabilities | 10/49 | €521,277 | €416,934 | -€104,343 | -20.0% |
| Equity | 10/15 | -€25,851 | -€93,547 | -€67,697 | -261.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,851 | -€153,547 | -€67,697 | -78.9% |
| Amounts payable | 17/49 | €547,127 | €510,481 | -€36,646 | -6.7% |
| Amounts payable after more than one year | 17 | €227,934 | €174,858 | -€53,076 | -23.3% |
| Financial debts | 170/4 | €227,934 | €174,858 | -€53,076 | -23.3% |
| Amounts payable within one year | 42/48 | €319,194 | €328,641 | +€9,448 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €46,849 | €57,161 | +€10,311 | +22.0% |
| Trade debts | 44 | €239,293 | €195,669 | -€43,624 | -18.2% |
| Suppliers | 440/4 | €239,293 | €195,669 | -€43,624 | -18.2% |
| Taxes, remuneration and social security | 45 | €33,051 | €25,787 | -€7,265 | -22.0% |
| Taxes | 450/3 | €604 | €84 | -€520 | -86.1% |
| Remuneration and social security | 454/9 | €32,448 | €25,703 | -€6,745 | -20.8% |
| Other amounts payable | 47/48 | - | €50,025 | +€50,025 | |
| Accrued charges and deferred income | 492/3 | - | €6,982 | +€6,982 | |
| Remuneration, social security and pensions | 62 | €287,356 | €149,917 | -€137,438 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,982 | €49,752 | -€53,231 | -51.7% |
| Other operating charges | 640/8 | €5,363 | €940 | -€4,423 | -82.5% |
| Non-recurring operating charges | 66A | €1,101 | - | -€1,101 | |
| Gross operating margin | 9900 | €354,833 | €153,533 | -€201,299 | -56.7% |
| Operating profit (loss) | 9901 | -€41,969 | -€47,076 | -€5,107 | -12.2% |
| Financial income | 75/76B | €1,013 | €4,216 | +€3,203 | +316.0% |
| Recurring financial income | 75 | €1,013 | €4,216 | +€3,203 | +316.0% |
| Financial charges | 65/66B | €44,659 | €24,837 | -€19,822 | -44.4% |
| Recurring financial charges | 65 | €44,659 | €24,837 | -€19,822 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€85,615 | -€67,697 | +€17,918 | +20.9% |
| Income taxes | 67/77 | €236 | - | -€236 | |
| Profit (loss) for the period | 9904 | -€85,851 | -€67,697 | +€18,154 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,851 | -€67,697 | +€18,154 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.