IMPORT CERAMICS: 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.
IMPORT CERAMICS
Largest movements
- Receivables within one year -€22,076
down €22,076 (-27.4%), from €80,614 to €58,538
- Cash +€4,251
up €4,251 (+3408.6%), from €125 to €4,376
mainly Advances received (+€26,705) and Receivables within one year (+€22,076)
- Stocks and contracts +€3,429
up €3,429 (+39.8%), from €8,616 to €12,045
- Trade debts -€38,476
down €38,476 (-11.9%), from €322,460 to €283,984
- Advances received +€26,705
new in 2025: €26,705
- Profit (loss) carried forward -€2,699
down €2,699 (-0.9%), from -€295,105 to -€297,805
- Gross operating margin -€3,700
down €3,700, from €2,505 to -€1,195
- Financial charges -€257
down €257 (-24.2%), from €1,064 to €807
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.
Cash bridge derived
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 | €89,355 | €74,959 | -€14,396 | -16.1% |
| Current assets | 29/58 | €89,355 | €74,959 | -€14,396 | -16.1% |
| Stocks and contracts in progress | 3 | €8,616 | €12,045 | +€3,429 | +39.8% |
| Stocks | 30/36 | €8,616 | €12,045 | +€3,429 | +39.8% |
| Amounts receivable within one year | 40/41 | €80,614 | €58,538 | -€22,076 | -27.4% |
| Trade receivables | 40 | €80,614 | €58,538 | -€22,076 | -27.4% |
| Cash at bank and in hand | 54/58 | €125 | €4,376 | +€4,251 | +3408.6% |
| Total equity and liabilities | 10/49 | €89,355 | €74,959 | -€14,396 | -16.1% |
| Equity | 10/15 | -€233,105 | -€235,805 | -€2,699 | -1.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295,105 | -€297,805 | -€2,699 | -0.9% |
| Amounts payable | 17/49 | €322,460 | €310,763 | -€11,697 | -3.6% |
| Amounts payable within one year | 42/48 | €322,460 | €310,763 | -€11,697 | -3.6% |
| Trade debts | 44 | €322,460 | €283,984 | -€38,476 | -11.9% |
| Suppliers | 440/4 | €322,460 | €283,984 | -€38,476 | -11.9% |
| Advances received on contracts in progress | 46 | - | €26,705 | +€26,705 | |
| Other amounts payable | 47/48 | - | €74 | +€74 | |
| Other operating charges | 640/8 | €678 | €698 | +€20 | +2.9% |
| Gross operating margin | 9900 | €2,505 | -€1,195 | -€3,700 | |
| Operating profit (loss) | 9901 | €1,827 | -€1,892 | -€3,719 | |
| Financial charges | 65/66B | €1,064 | €807 | -€257 | -24.2% |
| Recurring financial charges | 65 | €1,064 | €807 | -€257 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €763 | -€2,699 | -€3,462 | |
| Profit (loss) for the period | 9904 | €763 | -€2,699 | -€3,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €763 | -€2,699 | -€3,462 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.