CEYLAN & CO: 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.
CEYLAN & CO
Largest movements
- Deferred charges and accrued income +€75,675
up €75,675 (+2678.7%), from €2,825 to €78,500
- Receivables within one year -€71,756
down €71,756 (-70.3%), from €102,073 to €30,316
of which Trade receivables: -€77,203
- Stocks and contracts -€10,500
no longer reported in 2025 (was €10,500)
- Cash -€1,786
down €1,786 (-7.3%), from €24,409 to €22,623
mainly Deferred charges and accrued income (-€75,675) and Trade debts (-€24,814)
- Trade debts -€24,814
down €24,814 (-70.3%), from €35,277 to €10,463
- Reserves +€12,533
up €12,533 (+16.9%), from €74,233 to €86,767
- Other debts +€7,861
up €7,861 (+758.3%), from €1,037 to €8,898
- Tax, wage and social debts -€6,488
down €6,488 (-51.0%), from €12,715 to €6,227
of which Remuneration and social security: -€12,000
- Accrued charges and deferred income +€3,000
up €3,000 (+195.2%), from €1,537 to €4,537
- Gross operating margin +€28,511
up €28,511, from -€1,715 to €26,795
- Financial charges +€3,180
up €3,180 (+305.3%), from €1,042 to €4,222
- Taxes +€2,919
up €2,919 (+70.4%), from €4,148 to €7,067
- Depreciation -€2,579
down €2,579 (-53.3%), from €4,841 to €2,262
- Other operating charges -€426
down €426 (-37.4%), from €1,137 to €712
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 | €143,230 | €135,322 | -€7,908 | -5.5% |
| Fixed assets | 21/28 | €3,423 | €3,883 | +€460 | +13.4% |
| Tangible fixed assets | 22/27 | €2,723 | €3,183 | +€460 | +16.9% |
| Plant, machinery and equipment | 23 | €2,364 | €1,724 | -€640 | -27.1% |
| Furniture and vehicles | 24 | €360 | €1,459 | +€1,100 | +305.6% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €139,807 | €131,439 | -€8,367 | -6.0% |
| Stocks and contracts in progress | 3 | €10,500 | - | -€10,500 | |
| Contracts in progress | 37 | €10,500 | - | -€10,500 | |
| Amounts receivable within one year | 40/41 | €102,073 | €30,316 | -€71,756 | -70.3% |
| Trade receivables | 40 | €102,055 | €24,852 | -€77,203 | -75.6% |
| Other amounts receivable | 41 | €18 | €5,465 | +€5,447 | +30878.1% |
| Cash at bank and in hand | 54/58 | €24,409 | €22,623 | -€1,786 | -7.3% |
| Deferred charges and accrued income | 490/1 | €2,825 | €78,500 | +€75,675 | +2678.7% |
| Total equity and liabilities | 10/49 | €143,230 | €135,322 | -€7,908 | -5.5% |
| Equity | 10/15 | €92,664 | €105,197 | +€12,533 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,233 | €86,767 | +€12,533 | +16.9% |
| Distributable reserves | 133 | €74,233 | €86,767 | +€12,533 | +16.9% |
| Profit (loss) carried forward | 14 | -€170 | -€170 | = | 0.0% |
| Amounts payable | 17/49 | €50,566 | €30,125 | -€20,441 | -40.4% |
| Amounts payable within one year | 42/48 | €49,029 | €25,588 | -€23,441 | -47.8% |
| Trade debts | 44 | €35,277 | €10,463 | -€24,814 | -70.3% |
| Suppliers | 440/4 | €35,277 | €10,463 | -€24,814 | -70.3% |
| Taxes, remuneration and social security | 45 | €12,715 | €6,227 | -€6,488 | -51.0% |
| Taxes | 450/3 | €715 | €6,227 | +€5,512 | +770.4% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €1,037 | €8,898 | +€7,861 | +758.3% |
| Accrued charges and deferred income | 492/3 | €1,537 | €4,537 | +€3,000 | +195.2% |
| Non-recurring operating income | 76A | €9,103 | - | -€9,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,841 | €2,262 | -€2,579 | -53.3% |
| Other operating charges | 640/8 | €1,137 | €712 | -€426 | -37.4% |
| Gross operating margin | 9900 | -€1,715 | €26,795 | +€28,511 | |
| Operating profit (loss) | 9901 | -€7,694 | €23,822 | +€31,515 | |
| Financial income | 75/76B | €6 | €1 | -€6 | -87.4% |
| Recurring financial income | 75 | €6 | €1 | -€6 | -87.4% |
| Financial charges | 65/66B | €1,042 | €4,222 | +€3,180 | +305.3% |
| Recurring financial charges | 65 | €1,042 | €4,222 | +€3,180 | +305.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,729 | €19,600 | +€28,330 | |
| Income taxes | 67/77 | €4,148 | €7,067 | +€2,919 | +70.4% |
| Profit (loss) for the period | 9904 | -€12,877 | €12,533 | +€25,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,877 | €12,533 | +€25,411 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.