DE CEUSTER CONTINENTAL: 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.
DE CEUSTER CONTINENTAL
Largest movements
- Receivables within one year +€205,782
up €205,782 (+10.1%), from €2.0m to €2.2m
of which Other amounts receivable: +€211,011
- Cash +€49,044
up €49,044 (+369%), from €13,281 to €62,326
mainly Net result for the year (+€417,066) and Depreciation (+€50,613)
- Financial fixed assets +€27,000
up €27,000 (+36.3%), from €74,458 to €101,458
- Profit (loss) carried forward +€417,066
up €417,066 (+23.0%), from €1.8m to €2.2m
- Tax, wage and social debts -€116,090
down €116,090 (-55.7%), from €208,265 to €92,175
of which Taxes: -€104,853
- Staff costs -€45,421
down €45,421 (-13.9%), from €327,077 to €281,655
- Gross operating margin -€43,999
down €43,999 (-3.1%), from €1.4m to €1.4m
- Provisions -€32,200
down €32,200, from €16,100 to -€16,100
- Financial income -€15,250
down €15,250 (-31.6%), from €48,219 to €32,969
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 | €2,303,669 | €2,572,281 | +€268,612 | +11.7% |
| Fixed assets | 21/28 | €257,944 | €271,423 | +€13,478 | +5.2% |
| Tangible fixed assets | 22/27 | €183,487 | €169,965 | -€13,522 | -7.4% |
| Plant, machinery and equipment | 23 | €114,192 | €80,069 | -€34,122 | -29.9% |
| Furniture and vehicles | 24 | €5,554 | €3,594 | -€1,960 | -35.3% |
| Other tangible fixed assets | 26 | €63,741 | €86,302 | +€22,561 | +35.4% |
| Financial fixed assets | 28 | €74,458 | €101,458 | +€27,000 | +36.3% |
| Current assets | 29/58 | €2,045,725 | €2,300,858 | +€255,134 | +12.5% |
| Amounts receivable within one year | 40/41 | €2,031,800 | €2,237,582 | +€205,782 | +10.1% |
| Trade receivables | 40 | €5,292 | €63 | -€5,229 | -98.8% |
| Other amounts receivable | 41 | €2,026,508 | €2,237,519 | +€211,011 | +10.4% |
| Cash at bank and in hand | 54/58 | €13,281 | €62,326 | +€49,044 | +369% |
| Deferred charges and accrued income | 490/1 | €644 | €951 | +€307 | +47.8% |
| Total equity and liabilities | 10/49 | €2,303,669 | €2,572,281 | +€268,612 | +11.7% |
| Equity | 10/15 | €1,970,822 | €2,387,887 | +€417,066 | +21.2% |
| Contributions | 10/11 | €66,926 | €66,926 | = | 0.0% |
| Capital | 10 | €66,926 | €66,926 | = | 0.0% |
| Issued capital | 100 | €66,926 | €66,926 | = | 0.0% |
| Reserves | 13 | €90,893 | €90,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Legal reserve | 130 | €6,693 | €6,693 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,813,003 | €2,230,069 | +€417,066 | +23.0% |
| Provisions and deferred taxes | 16 | €16,100 | - | -€16,100 | |
| Provisions for liabilities and charges | 160/5 | €16,100 | - | -€16,100 | |
| Other liabilities and charges | 164/5 | €16,100 | - | -€16,100 | |
| Amounts payable | 17/49 | €316,747 | €184,394 | -€132,353 | -41.8% |
| Amounts payable within one year | 42/48 | €316,747 | €184,394 | -€132,353 | -41.8% |
| Trade debts | 44 | €95,565 | €82,411 | -€13,154 | -13.8% |
| Suppliers | 440/4 | €95,565 | €82,411 | -€13,154 | -13.8% |
| Taxes, remuneration and social security | 45 | €208,265 | €92,175 | -€116,090 | -55.7% |
| Taxes | 450/3 | €160,645 | €55,793 | -€104,853 | -65.3% |
| Remuneration and social security | 454/9 | €47,620 | €36,383 | -€11,237 | -23.6% |
| Other amounts payable | 47/48 | €12,917 | €9,808 | -€3,109 | -24.1% |
| Non-recurring operating income | 76A | €307 | €100 | -€207 | -67.5% |
| Remuneration, social security and pensions | 62 | €327,077 | €281,655 | -€45,421 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,291 | €50,613 | -€2,679 | -5.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,100 | -€16,100 | -€32,200 | |
| Other operating charges | 640/8 | €449,566 | €450,108 | +€542 | +0.1% |
| Non-recurring operating charges | 66A | €307 | - | -€307 | |
| Gross operating margin | 9900 | €1,439,277 | €1,395,278 | -€43,999 | -3.1% |
| Operating profit (loss) | 9901 | €592,936 | €629,002 | +€36,066 | +6.1% |
| Financial income | 75/76B | €48,219 | €32,969 | -€15,250 | -31.6% |
| Recurring financial income | 75 | €48,219 | €32,969 | -€15,250 | -31.6% |
| Financial charges | 65/66B | €12,653 | €11,961 | -€691 | -5.5% |
| Recurring financial charges | 65 | €12,653 | €11,961 | -€691 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €628,502 | €650,010 | +€21,508 | +3.4% |
| Income taxes | 67/77 | €218,693 | €232,944 | +€14,251 | +6.5% |
| Profit (loss) for the period | 9904 | €409,809 | €417,066 | +€7,256 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €409,809 | €417,066 | +€7,256 | +1.8% |
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 22 October 2026 via checked.be.