CEYSSENS JAAK: 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 JAAK
Largest movements
- Receivables within one year -€1,151
down €1,151 (-11.2%), from €10,306 to €9,155
of which Other amounts receivable: -€1,151
- Cash +€366
new in 2025: €366
mainly Receivables within one year (+€1,151) and Accrued charges and deferred income (+€932)
- Profit (loss) carried forward -€1,717
down €1,717 (-9.7%), from -€17,661 to -€19,378
- Accrued charges and deferred income +€932
up €932 (+119%), from €785 to €1,717
- Gross operating margin -€456
down €456 (-40.2%), from -€1,133 to -€1,589
- Financial charges -€100
down €100 (-60.2%), from €166 to €66
- Other operating charges +€62
new in 2025: €62
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 | €10,398 | €9,613 | -€785 | -7.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €92 | €92 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €10,306 | €9,521 | -€785 | -7.6% |
| Amounts receivable within one year | 40/41 | €10,306 | €9,155 | -€1,151 | -11.2% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,306 | €1,155 | -€1,151 | -49.9% |
| Cash at bank and in hand | 54/58 | - | €366 | +€366 | |
| Total equity and liabilities | 10/49 | €10,398 | €9,613 | -€785 | -7.5% |
| Equity | 10/15 | €9,613 | €7,896 | -€1,717 | -17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,674 | €8,674 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,814 | €6,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,661 | -€19,378 | -€1,717 | -9.7% |
| Amounts payable | 17/49 | €785 | €1,717 | +€932 | +119% |
| Accrued charges and deferred income | 492/3 | €785 | €1,717 | +€932 | +119% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | -€1,133 | -€1,589 | -€456 | -40.2% |
| Operating profit (loss) | 9901 | -€1,133 | -€1,651 | -€518 | -45.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €166 | €66 | -€100 | -60.2% |
| Recurring financial charges | 65 | €166 | €66 | -€100 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,299 | -€1,717 | -€418 | -32.2% |
| Profit (loss) for the period | 9904 | -€1,299 | -€1,717 | -€418 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,299 | -€1,717 | -€418 | -32.2% |
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 28 October 2026 via checked.be.