DE CEUSTER WALLONIA: 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 WALLONIA
Largest movements
- Receivables within one year -€57,856
down €57,856 (-40.9%), from €141,523 to €83,667
of which Trade receivables: -€46,303
- Receivables after one year +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Cash +€18,266
up €18,266 (+54.5%), from €33,531 to €51,797
mainly Receivables within one year (+€57,856) and Tax, wage and social debts (+€44,251)
- Tangible fixed assets -€5,716
down €5,716 (-6.1%), from €93,711 to €87,995
of which Other tangible fixed assets: -€5,339
- Profit (loss) carried forward -€51,530
new in 2025: -€51,530
- Tax, wage and social debts +€44,251
up €44,251 (+165%), from €26,788 to €71,039
of which Taxes: +€43,506
- Debts after one year +€20,581
up €20,581 (+27.7%), from €74,166 to €94,747
of which Other amounts payable: +€35,750
- Trade debts -€18,797
down €18,797 (-27.9%), from €67,295 to €48,498
- Gross operating margin -€97,755
down €97,755 (-74.1%), from €132,003 to €34,249
- Taxes -€12,076
down €12,076 (-98.6%), from €12,253 to €177
- Staff costs -€2,976
down €2,976 (-3.7%), from €79,699 to €76,723
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 | €334,165 | €328,859 | -€5,306 | -1.6% |
| Fixed assets | 21/28 | €93,711 | €87,995 | -€5,716 | -6.1% |
| Tangible fixed assets | 22/27 | €93,711 | €87,995 | -€5,716 | -6.1% |
| Furniture and vehicles | 24 | €915 | €539 | -€377 | -41.1% |
| Other tangible fixed assets | 26 | €92,796 | €87,457 | -€5,339 | -5.8% |
| Current assets | 29/58 | €240,454 | €240,864 | +€410 | +0.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Other amounts receivable | 291 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Stocks and contracts in progress | 3 | €5,400 | €5,400 | = | 0.0% |
| Stocks | 30/36 | €5,400 | €5,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,523 | €83,667 | -€57,856 | -40.9% |
| Trade receivables | 40 | €128,698 | €82,395 | -€46,303 | -36.0% |
| Other amounts receivable | 41 | €12,825 | €1,273 | -€11,553 | -90.1% |
| Cash at bank and in hand | 54/58 | €33,531 | €51,797 | +€18,266 | +54.5% |
| Total equity and liabilities | 10/49 | €334,165 | €328,859 | -€5,306 | -1.6% |
| Equity | 10/15 | €150,936 | €99,406 | -€51,530 | -34.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,936 | €130,936 | = | 0.0% |
| Distributable reserves | 133 | €130,936 | €130,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€51,530 | -€51,530 | |
| Amounts payable | 17/49 | €183,229 | €229,453 | +€46,224 | +25.2% |
| Amounts payable after more than one year | 17 | €74,166 | €94,747 | +€20,581 | +27.7% |
| Financial debts | 170/4 | €47,390 | €32,221 | -€15,169 | -32.0% |
| Other amounts payable | 178/9 | €26,776 | €62,526 | +€35,750 | +134% |
| Amounts payable within one year | 42/48 | €109,062 | €134,706 | +€25,644 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €14,980 | €15,169 | +€189 | +1.3% |
| Trade debts | 44 | €67,295 | €48,498 | -€18,797 | -27.9% |
| Suppliers | 440/4 | €67,295 | €48,498 | -€18,797 | -27.9% |
| Taxes, remuneration and social security | 45 | €26,788 | €71,039 | +€44,251 | +165% |
| Taxes | 450/3 | €14,998 | €58,504 | +€43,506 | +290% |
| Remuneration and social security | 454/9 | €11,790 | €12,534 | +€745 | +6.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €79,699 | €76,723 | -€2,976 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,698 | €5,716 | +€18 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €830 | €845 | +€15 | +1.8% |
| Gross operating margin | 9900 | €132,003 | €34,249 | -€97,755 | -74.1% |
| Operating profit (loss) | 9901 | €45,777 | -€49,035 | -€94,811 | |
| Financial income | 75/76B | €3 | €11 | +€8 | +329% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +329% |
| Financial charges | 65/66B | €2,410 | €2,330 | -€81 | -3.4% |
| Recurring financial charges | 65 | €2,410 | €2,330 | -€81 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €43,369 | -€51,353 | -€94,722 | |
| Income taxes | 67/77 | €12,253 | €177 | -€12,076 | -98.6% |
| Profit (loss) for the period | 9904 | €31,116 | -€51,530 | -€82,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,116 | -€51,530 | -€82,646 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.