FOCUS MANAGEMENT BRANCHE CEMAC: 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.
FOCUS MANAGEMENT BRANCHE CEMAC
Largest movements
- Cash +€40,372
up €40,372 (+55.5%), from €72,796 to €113,168
mainly Receivables within one year (+€24,936) and Net result for the year (+€16,083)
- Receivables within one year -€24,936
down €24,936 (-39.8%), from €62,709 to €37,772
of which Trade receivables: -€27,033
- Profit (loss) carried forward +€16,083
up €16,083 (+78.3%), from €20,546 to €36,629
- Current portion of long-term debt -€3,016
down €3,016 (-100%), from €3,016 to €0
- Gross operating margin +€41,959
up €41,959 (+113%), from €37,201 to €79,160
- Depreciation -€4,903
down €4,903 (-78.4%), from €6,256 to €1,353
- Staff costs +€1,380
up €1,380 (+2.4%), from €58,151 to €59,530
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 | €139,806 | €152,947 | +€13,141 | +9.4% |
| Fixed assets | 21/28 | €1,909 | €1,143 | -€765 | -40.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,784 | €1,018 | -€765 | -42.9% |
| Plant, machinery and equipment | 23 | €589 | €107 | -€482 | -81.8% |
| Furniture and vehicles | 24 | €1,195 | €911 | -€284 | -23.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €137,898 | €151,804 | +€13,906 | +10.1% |
| Amounts receivable within one year | 40/41 | €62,709 | €37,772 | -€24,936 | -39.8% |
| Trade receivables | 40 | €62,709 | €35,676 | -€27,033 | -43.1% |
| Other amounts receivable | 41 | €0 | €2,096 | +€2,096 | |
| Cash at bank and in hand | 54/58 | €72,796 | €113,168 | +€40,372 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,393 | €864 | -€1,529 | -63.9% |
| Total equity and liabilities | 10/49 | €139,806 | €152,947 | +€13,141 | +9.4% |
| Equity | 10/15 | €77,326 | €93,409 | +€16,083 | +20.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €50,583 | €50,583 | = | 0.0% |
| Distributable reserves | 133 | €50,583 | €50,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,546 | €36,629 | +€16,083 | +78.3% |
| Amounts payable | 17/49 | €62,480 | €59,538 | -€2,942 | -4.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,393 | €59,516 | -€2,877 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €3,016 | €0 | -€3,016 | -100% |
| Trade debts | 44 | €4,076 | €4,801 | +€726 | +17.8% |
| Suppliers | 440/4 | €4,076 | €4,801 | +€726 | +17.8% |
| Taxes, remuneration and social security | 45 | €13,392 | €13,570 | +€178 | +1.3% |
| Taxes | 450/3 | €1,462 | €1,279 | -€183 | -12.5% |
| Remuneration and social security | 454/9 | €11,930 | €12,291 | +€361 | +3.0% |
| Other amounts payable | 47/48 | €41,909 | €41,144 | -€765 | -1.8% |
| Accrued charges and deferred income | 492/3 | €88 | €22 | -€65 | -74.5% |
| Remuneration, social security and pensions | 62 | €58,151 | €59,530 | +€1,380 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,256 | €1,353 | -€4,903 | -78.4% |
| Other operating charges | 640/8 | €1,433 | €1,123 | -€311 | -21.7% |
| Gross operating margin | 9900 | €37,201 | €79,160 | +€41,959 | +113% |
| Operating profit (loss) | 9901 | -€28,639 | €17,154 | +€45,793 | |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.8% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.8% |
| Financial charges | 65/66B | €430 | €253 | -€177 | -41.1% |
| Recurring financial charges | 65 | €430 | €253 | -€177 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,050 | €16,901 | +€45,951 | |
| Income taxes | 67/77 | €278 | €818 | +€540 | +195% |
| Profit (loss) for the period | 9904 | -€29,328 | €16,083 | +€45,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,328 | €16,083 | +€45,411 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.