CEYS IT: 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.
CEYS IT
Largest movements
- Cash -€78,179
down €78,179 (-38.7%), from €201,819 to €123,640
mainly Contributions, distributions and other (-€195,000) and Receivables within one year (-€24,268)
- Receivables within one year +€24,268
up €24,268 (+152%), from €15,993 to €40,261
of which Other amounts receivable: +€14,004
- Profit (loss) carried forward -€127,461
down €127,461 (-65.3%), from €195,327 to €67,865
- Other debts +€68,175
up €68,175 (+3,700%), from €1,843 to €70,017
- Trade debts +€13,657
up €13,657 (+550%), from €2,485 to €16,143
- Tax, wage and social debts -€4,215
down €4,215 (-24.0%), from €17,565 to €13,350
- Gross operating margin +€18,193
up €18,193 (+26.3%), from €69,291 to €87,484
- Taxes +€3,174
up €3,174 (+22.5%), from €14,078 to €17,252
- Depreciation +€934
new in 2025: €934
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 | €220,219 | €170,374 | -€49,844 | -22.6% |
| Fixed assets | 21/28 | - | €1,883 | +€1,883 | |
| Tangible fixed assets | 22/27 | - | €1,883 | +€1,883 | |
| Furniture and vehicles | 24 | - | €1,883 | +€1,883 | |
| Current assets | 29/58 | €220,219 | €168,491 | -€51,728 | -23.5% |
| Amounts receivable within one year | 40/41 | €15,993 | €40,261 | +€24,268 | +152% |
| Trade receivables | 40 | €15,993 | €26,257 | +€10,264 | +64.2% |
| Other amounts receivable | 41 | €0 | €14,004 | +€14,004 | |
| Cash at bank and in hand | 54/58 | €201,819 | €123,640 | -€78,179 | -38.7% |
| Deferred charges and accrued income | 490/1 | €2,407 | €4,591 | +€2,184 | +90.7% |
| Total equity and liabilities | 10/49 | €220,219 | €170,374 | -€49,844 | -22.6% |
| Equity | 10/15 | €198,327 | €70,865 | -€127,461 | -64.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,327 | €67,865 | -€127,461 | -65.3% |
| Amounts payable | 17/49 | €21,892 | €99,509 | +€77,617 | +355% |
| Amounts payable within one year | 42/48 | €21,892 | €99,509 | +€77,617 | +355% |
| Trade debts | 44 | €2,485 | €16,143 | +€13,657 | +550% |
| Suppliers | 440/4 | €2,485 | €16,143 | +€13,657 | +550% |
| Taxes, remuneration and social security | 45 | €17,565 | €13,350 | -€4,215 | -24.0% |
| Taxes | 450/3 | €17,565 | €13,350 | -€4,215 | -24.0% |
| Other amounts payable | 47/48 | €1,843 | €70,017 | +€68,175 | +3,700% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €934 | +€934 | |
| Other operating charges | 640/8 | €955 | €705 | -€250 | -26.2% |
| Gross operating margin | 9900 | €69,291 | €87,484 | +€18,193 | +26.3% |
| Operating profit (loss) | 9901 | €68,337 | €85,845 | +€17,508 | +25.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,419 | €1,054 | -€364 | -25.7% |
| Recurring financial charges | 65 | €1,419 | €1,054 | -€364 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €66,918 | €84,791 | +€17,873 | +26.7% |
| Income taxes | 67/77 | €14,078 | €17,252 | +€3,174 | +22.5% |
| Profit (loss) for the period | 9904 | €52,840 | €67,539 | +€14,699 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,840 | €67,539 | +€14,699 | +27.8% |
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 17 October 2026 via checked.be.