CEYLIN 12: 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.
CEYLIN 12
Largest movements
- Cash +€27,638
up €27,638 (+350%), from €7,906 to €35,545
mainly Net result for the year (+€53,056) and Tax, wage and social debts (+€11,432)
- Receivables within one year -€9,382
down €9,382 (-15.5%), from €60,357 to €50,975
of which Trade receivables: -€18,629
- Tangible fixed assets +€4,325
up €4,325 (+49.5%), from €8,732 to €13,057
of which Furniture and vehicles: +€8,277
- Stocks and contracts +€2,174
up €2,174 (+220%), from €987 to €3,161
- Profit (loss) carried forward +€53,056
up €53,056 (+129%), from €41,143 to €94,198
- Trade debts -€39,733
down €39,733 (-76.0%), from €52,246 to €12,513
- Tax, wage and social debts +€11,432
up €11,432 (+49.2%), from €23,243 to €34,675
of which Taxes: +€11,008
- Gross operating margin +€11,371
up €11,371 (+17.6%), from €64,728 to €76,098
- Financial charges -€9,982
down €9,982 (-92.8%), from €10,755 to €773
- Staff costs -€9,676
down €9,676 (-99.7%), from €9,700 to €24
- Taxes +€6,406
up €6,406 (+78.9%), from €8,116 to €14,523
- Depreciation +€2,136
up €2,136 (+43.1%), from €4,959 to €7,095
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 | €117,631 | €142,386 | +€24,755 | +21.0% |
| Fixed assets | 21/28 | €8,732 | €13,057 | +€4,325 | +49.5% |
| Tangible fixed assets | 22/27 | €8,732 | €13,057 | +€4,325 | +49.5% |
| Plant, machinery and equipment | 23 | €8,732 | €4,780 | -€3,952 | -45.3% |
| Furniture and vehicles | 24 | - | €8,277 | +€8,277 | |
| Current assets | 29/58 | €108,899 | €129,329 | +€20,430 | +18.8% |
| Amounts receivable after more than one year | 29 | €39,648 | €39,648 | = | 0.0% |
| Other amounts receivable | 291 | €39,648 | €39,648 | = | 0.0% |
| Stocks and contracts in progress | 3 | €987 | €3,161 | +€2,174 | +220% |
| Stocks | 30/36 | €987 | €3,161 | +€2,174 | +220% |
| Amounts receivable within one year | 40/41 | €60,357 | €50,975 | -€9,382 | -15.5% |
| Trade receivables | 40 | €28,199 | €9,570 | -€18,629 | -66.1% |
| Other amounts receivable | 41 | €32,159 | €41,405 | +€9,246 | +28.8% |
| Cash at bank and in hand | 54/58 | €7,906 | €35,545 | +€27,638 | +350% |
| Total equity and liabilities | 10/49 | €117,631 | €142,386 | +€24,755 | +21.0% |
| Equity | 10/15 | €42,143 | €95,198 | +€53,056 | +126% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,143 | €94,198 | +€53,056 | +129% |
| Amounts payable | 17/49 | €75,489 | €47,188 | -€28,301 | -37.5% |
| Amounts payable within one year | 42/48 | €75,489 | €47,188 | -€28,301 | -37.5% |
| Trade debts | 44 | €52,246 | €12,513 | -€39,733 | -76.0% |
| Suppliers | 440/4 | €52,246 | €12,513 | -€39,733 | -76.0% |
| Taxes, remuneration and social security | 45 | €23,243 | €34,675 | +€11,432 | +49.2% |
| Taxes | 450/3 | €18,639 | €29,647 | +€11,008 | +59.1% |
| Remuneration and social security | 454/9 | €4,604 | €5,027 | +€424 | +9.2% |
| Remuneration, social security and pensions | 62 | €9,700 | €24 | -€9,676 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,959 | €7,095 | +€2,136 | +43.1% |
| Other operating charges | 640/8 | €2,442 | €628 | -€1,814 | -74.3% |
| Gross operating margin | 9900 | €64,728 | €76,098 | +€11,371 | +17.6% |
| Operating profit (loss) | 9901 | €47,627 | €68,351 | +€20,725 | +43.5% |
| Financial charges | 65/66B | €10,755 | €773 | -€9,982 | -92.8% |
| Recurring financial charges | 65 | €10,755 | €773 | -€9,982 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €36,871 | €67,578 | +€30,707 | +83.3% |
| Income taxes | 67/77 | €8,116 | €14,523 | +€6,406 | +78.9% |
| Profit (loss) for the period | 9904 | €28,755 | €53,056 | +€24,300 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,755 | €53,056 | +€24,300 | +84.5% |
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 30 October 2026 via checked.be.