CEYSSENS: 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.
CEYSSENS
Largest movements
- Tangible fixed assets +€4,081
up €4,081 (+37.2%), from €10,959 to €15,039
of which Plant, machinery and equipment: +€4,206
- Deferred charges and accrued income -€3,121
down €3,121 (-99.7%), from €3,131 to €10
- Current investments -€2,479
down €2,479 (-98.9%), from €2,506 to €27
- Cash -€851
no longer reported in 2025 (was €851)
mainly Investment in fixed assets (net) (-€7,024) and Trade debts (-€6,595)
- Receivables within one year -€777
down €777 (-2.1%), from €37,111 to €36,334
of which Other amounts receivable: -€17,003
- Profit (loss) carried forward +€7,928
up €7,928 (+7.1%), from -€111,496 to -€103,568
- Trade debts -€6,595
down €6,595 (-44.5%), from €14,810 to €8,215
- Tax, wage and social debts -€4,970
down €4,970 (-62.9%), from €7,908 to €2,938
- Short-term financial debts +€3,045
new in 2025: €3,045
- Debts after one year -€2,554
down €2,554 (-87.1%), from €2,934 to €379
- Gross operating margin -€1,849
down €1,849 (-11.3%), from €16,303 to €14,454
- Financial income -€869
down €869 (-82.8%), from €1,050 to €181
- Other operating charges +€523
up €523 (+50.7%), from €1,031 to €1,553
- Taxes -€407
down €407, from €203 to -€203
- Financial charges -€351
down €351 (-13.1%), from €2,675 to €2,323
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 | €54,557 | €51,410 | -€3,147 | -5.8% |
| Fixed assets | 21/28 | €10,959 | €15,039 | +€4,081 | +37.2% |
| Tangible fixed assets | 22/27 | €10,959 | €15,039 | +€4,081 | +37.2% |
| Land and buildings | 22 | €9,482 | €8,428 | -€1,054 | -11.1% |
| Plant, machinery and equipment | 23 | €1,067 | €5,272 | +€4,206 | +394% |
| Furniture and vehicles | 24 | - | €1,339 | +€1,339 | |
| Other tangible fixed assets | 26 | €410 | - | -€410 | |
| Current assets | 29/58 | €43,599 | €36,371 | -€7,228 | -16.6% |
| Amounts receivable within one year | 40/41 | €37,111 | €36,334 | -€777 | -2.1% |
| Trade receivables | 40 | €15,294 | €31,521 | +€16,226 | +106% |
| Other amounts receivable | 41 | €21,817 | €4,814 | -€17,003 | -77.9% |
| Current investments | 50/53 | €2,506 | €27 | -€2,479 | -98.9% |
| Cash at bank and in hand | 54/58 | €851 | - | -€851 | |
| Deferred charges and accrued income | 490/1 | €3,131 | €10 | -€3,121 | -99.7% |
| Total equity and liabilities | 10/49 | €54,557 | €51,410 | -€3,147 | -5.8% |
| Equity | 10/15 | €26,351 | €34,279 | +€7,928 | +30.1% |
| Contributions | 10/11 | €137,847 | €137,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,496 | -€103,568 | +€7,928 | +7.1% |
| Amounts payable | 17/49 | €28,206 | €17,131 | -€11,075 | -39.3% |
| Amounts payable after more than one year | 17 | €2,934 | €379 | -€2,554 | -87.1% |
| Financial debts | 170/4 | €2,934 | €379 | -€2,554 | -87.1% |
| Amounts payable within one year | 42/48 | €25,272 | €16,752 | -€8,520 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €2,554 | €2,554 | = | 0.0% |
| Financial debts | 43 | - | €3,045 | +€3,045 | |
| Credit institutions | 430/8 | - | €3,045 | +€3,045 | |
| Trade debts | 44 | €14,810 | €8,215 | -€6,595 | -44.5% |
| Suppliers | 440/4 | €14,810 | €8,215 | -€6,595 | -44.5% |
| Taxes, remuneration and social security | 45 | €7,908 | €2,938 | -€4,970 | -62.9% |
| Taxes | 450/3 | €7,908 | €2,938 | -€4,970 | -62.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €2,943 | +€212 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,031 | €1,553 | +€523 | +50.7% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €16,303 | €14,454 | -€1,849 | -11.3% |
| Operating profit (loss) | 9901 | €12,541 | €9,867 | -€2,674 | -21.3% |
| Financial income | 75/76B | €1,050 | €181 | -€869 | -82.8% |
| Recurring financial income | 75 | €1,050 | €181 | -€869 | -82.8% |
| Financial charges | 65/66B | €2,675 | €2,323 | -€351 | -13.1% |
| Recurring financial charges | 65 | €2,675 | €2,323 | -€351 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €10,916 | €7,725 | -€3,192 | -29.2% |
| Income taxes | 67/77 | €203 | -€203 | -€407 | |
| Profit (loss) for the period | 9904 | €10,713 | €7,928 | -€2,785 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,713 | €7,928 | -€2,785 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.