DR CEULEMANS LIEN: what changed
Two fiscal 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.
DR CEULEMANS LIEN
Largest movements
- Cash +€140,654
up €140,654 (+187.2%), from €75,154 to €215,808
mainly Net result for the year (+€113,217) and Other debts (+€111,551)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€13,786
down €13,786 (-34.2%), from €40,312 to €26,525
of which Furniture and vehicles: -€12,691
- Other debts +€111,551
up €111,551 (+5224.1%), from €2,135 to €113,686
- Reserves -€80,713
down €80,713 (-39.3%), from €205,217 to €124,504
- Tax, wage and social debts -€6,884
down €6,884 (-70.9%), from €9,712 to €2,828
of which Taxes: -€4,550
- Gross operating margin +€36,022
up €36,022 (+30.1%), from €119,814 to €155,836
- Taxes +€10,379
up €10,379 (+45.9%), from €22,632 to €33,011
- Financial income +€4,940
up €4,940 (+21762.9%), from €23 to €4,963
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,584 | €246,095 | +€25,511 | +11.6% |
| Fixed assets | 21/28 | €40,312 | €26,525 | -€13,786 | -34.2% |
| Tangible fixed assets | 22/27 | €40,312 | €26,525 | -€13,786 | -34.2% |
| Plant, machinery and equipment | 23 | €311 | €0 | -€311 | -100.0% |
| Furniture and vehicles | 24 | €35,889 | €23,198 | -€12,691 | -35.4% |
| Other tangible fixed assets | 26 | €4,112 | €3,328 | -€784 | -19.1% |
| Current assets | 29/58 | €180,272 | €219,569 | +€39,297 | +21.8% |
| Amounts receivable within one year | 40/41 | €2,928 | €978 | -€1,950 | -66.6% |
| Trade receivables | 40 | €550 | €0 | -€550 | -100.0% |
| Other amounts receivable | 41 | €2,378 | €978 | -€1,400 | -58.9% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €75,154 | €215,808 | +€140,654 | +187.2% |
| Deferred charges and accrued income | 490/1 | €2,191 | €2,784 | +€593 | +27.1% |
| Total equity and liabilities | 10/49 | €220,584 | €246,095 | +€25,511 | +11.6% |
| Equity | 10/15 | €206,717 | €126,004 | -€80,713 | -39.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €205,217 | €124,504 | -€80,713 | -39.3% |
| Distributable reserves | 133 | €205,217 | €124,504 | -€80,713 | -39.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,867 | €120,091 | +€106,224 | +766.0% |
| Amounts payable within one year | 42/48 | €13,867 | €120,091 | +€106,224 | +766.0% |
| Trade debts | 44 | €2,020 | €3,577 | +€1,557 | +77.1% |
| Suppliers | 440/4 | €2,020 | €3,577 | +€1,557 | +77.1% |
| Taxes, remuneration and social security | 45 | €9,712 | €2,828 | -€6,884 | -70.9% |
| Taxes | 450/3 | €5,117 | €567 | -€4,550 | -88.9% |
| Remuneration and social security | 454/9 | €4,594 | €2,261 | -€2,333 | -50.8% |
| Other amounts payable | 47/48 | €2,135 | €113,686 | +€111,551 | +5224.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,140 | €13,786 | -€353 | -2.5% |
| Other operating charges | 640/8 | €602 | €686 | +€84 | +13.9% |
| Gross operating margin | 9900 | €119,814 | €155,836 | +€36,022 | +30.1% |
| Operating profit (loss) | 9901 | €105,073 | €141,363 | +€36,291 | +34.5% |
| Financial income | 75/76B | €23 | €4,963 | +€4,940 | +21762.9% |
| Recurring financial income | 75 | €23 | €4,963 | +€4,940 | +21762.9% |
| Financial charges | 65/66B | €84 | €99 | +€14 | +17.1% |
| Recurring financial charges | 65 | €84 | €99 | +€14 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €105,011 | €146,228 | +€41,217 | +39.2% |
| Income taxes | 67/77 | €22,632 | €33,011 | +€10,379 | +45.9% |
| Profit (loss) for the period | 9904 | €82,379 | €113,217 | +€30,838 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,379 | €113,217 | +€30,838 | +37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.