CEYSSENS E.: 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 E.
Largest movements
- Cash +€61,695
up €61,695 (+199.4%), from €30,939 to €92,634
mainly Net result for the year (+€42,837) and Depreciation (+€22,623)
- Tangible fixed assets -€14,942
down €14,942 (-30.4%), from €49,217 to €34,276
of which Furniture and vehicles: -€8,834
- Reserves +€35,671
up €35,671 (+54.9%), from €64,983 to €100,654
of which Distributable reserves: +€35,671
- Trade debts +€6,526
up €6,526 (+66.5%), from €9,808 to €16,334
- Gross operating margin +€52,434
up €52,434 (+159.9%), from €32,796 to €85,229
- Taxes +€16,215
up €16,215 (+773.1%), from €2,097 to €18,313
- Depreciation +€1,976
up €1,976 (+9.6%), from €20,647 to €22,623
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 | €133,323 | €176,907 | +€43,584 | +32.7% |
| Fixed assets | 21/28 | €49,217 | €34,276 | -€14,942 | -30.4% |
| Tangible fixed assets | 22/27 | €49,217 | €34,276 | -€14,942 | -30.4% |
| Plant, machinery and equipment | 23 | €32,043 | €25,936 | -€6,107 | -19.1% |
| Furniture and vehicles | 24 | €17,174 | €8,340 | -€8,834 | -51.4% |
| Current assets | 29/58 | €84,106 | €142,632 | +€58,526 | +69.6% |
| Stocks and contracts in progress | 3 | €12,852 | €11,814 | -€1,038 | -8.1% |
| Stocks | 30/36 | €12,852 | €11,814 | -€1,038 | -8.1% |
| Amounts receivable within one year | 40/41 | €36,904 | €36,269 | -€635 | -1.7% |
| Trade receivables | 40 | €31,998 | €28,664 | -€3,335 | -10.4% |
| Other amounts receivable | 41 | €4,906 | €7,605 | +€2,700 | +55.0% |
| Cash at bank and in hand | 54/58 | €30,939 | €92,634 | +€61,695 | +199.4% |
| Deferred charges and accrued income | 490/1 | €3,411 | €1,915 | -€1,496 | -43.9% |
| Total equity and liabilities | 10/49 | €133,323 | €176,907 | +€43,584 | +32.7% |
| Equity | 10/15 | €83,583 | €119,254 | +€35,671 | +42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,983 | €100,654 | +€35,671 | +54.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,983 | €100,654 | +€35,671 | +54.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,740 | €57,653 | +€7,913 | +15.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,926 | €36,839 | +€7,913 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,808 | €16,334 | +€6,526 | +66.5% |
| Suppliers | 440/4 | €9,808 | €16,334 | +€6,526 | +66.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,118 | €20,505 | +€1,388 | +7.3% |
| Accrued charges and deferred income | 492/3 | €814 | €814 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,647 | €22,623 | +€1,976 | +9.6% |
| Other operating charges | 640/8 | €1,261 | €1,343 | +€83 | +6.5% |
| Gross operating margin | 9900 | €32,796 | €85,229 | +€52,434 | +159.9% |
| Operating profit (loss) | 9901 | €10,888 | €61,263 | +€50,375 | +462.7% |
| Financial income | 75/76B | €563 | €844 | +€281 | +49.9% |
| Recurring financial income | 75 | €563 | €844 | +€281 | +49.9% |
| Financial charges | 65/66B | €1,016 | €958 | -€58 | -5.7% |
| Recurring financial charges | 65 | €1,016 | €958 | -€58 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €10,435 | €61,150 | +€50,715 | +486.0% |
| Income taxes | 67/77 | €2,097 | €18,313 | +€16,215 | +773.1% |
| Profit (loss) for the period | 9904 | €8,338 | €42,837 | +€34,499 | +413.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,338 | €42,837 | +€34,499 | +413.8% |
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 9 October 2026 via checked.be.