Ceylan 60: 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.
Ceylan 60
Largest movements
- Receivables within one year +€6,766
up €6,766 (+616%), from €1,099 to €7,865
of which Trade receivables: +€7,865
- Cash -€824
down €824 (-19.7%), from €4,181 to €3,357
mainly Receivables within one year (-€6,766) and Other debts (-€4,301)
- Tangible fixed assets -€275
down €275 (-67.7%), from €407 to €131
- Stocks and contracts -€198
down €198 (-21.2%), from €933 to €735
- Profit (loss) carried forward +€4,900
up €4,900 (+88.4%), from -€5,546 to -€646
- Other debts -€4,301
down €4,301 (-85.7%), from €5,020 to €719
- Trade debts +€3,524
up €3,524 (+86.5%), from €4,077 to €7,601
- Tax, wage and social debts +€1,345
up €1,345 (+1,959%), from €69 to €1,413
- Gross operating margin +€5,405
up €5,405 (+106%), from €5,114 to €10,519
- Other operating charges +€248
up €248 (+5.0%), from €4,962 to €5,210
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 | €6,619 | €12,087 | +€5,468 | +82.6% |
| Fixed assets | 21/28 | €407 | €131 | -€275 | -67.7% |
| Tangible fixed assets | 22/27 | €407 | €131 | -€275 | -67.7% |
| Furniture and vehicles | 24 | €407 | €131 | -€275 | -67.7% |
| Current assets | 29/58 | €6,212 | €11,956 | +€5,744 | +92.5% |
| Stocks and contracts in progress | 3 | €933 | €735 | -€198 | -21.2% |
| Stocks | 30/36 | €933 | €735 | -€198 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,099 | €7,865 | +€6,766 | +616% |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €1,099 | - | -€1,099 | |
| Cash at bank and in hand | 54/58 | €4,181 | €3,357 | -€824 | -19.7% |
| Total equity and liabilities | 10/49 | €6,619 | €12,087 | +€5,468 | +82.6% |
| Equity | 10/15 | -€2,546 | €2,354 | +€4,900 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,546 | -€646 | +€4,900 | +88.4% |
| Amounts payable | 17/49 | €9,165 | €9,733 | +€568 | +6.2% |
| Amounts payable within one year | 42/48 | €9,165 | €9,733 | +€568 | +6.2% |
| Trade debts | 44 | €4,077 | €7,601 | +€3,524 | +86.5% |
| Suppliers | 440/4 | €4,077 | €7,601 | +€3,524 | +86.5% |
| Taxes, remuneration and social security | 45 | €69 | €1,413 | +€1,345 | +1,959% |
| Taxes | 450/3 | €69 | €1,413 | +€1,345 | +1,959% |
| Other amounts payable | 47/48 | €5,020 | €719 | -€4,301 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €275 | = | 0.0% |
| Other operating charges | 640/8 | €4,962 | €5,210 | +€248 | +5.0% |
| Gross operating margin | 9900 | €5,114 | €10,519 | +€5,405 | +106% |
| Operating profit (loss) | 9901 | -€123 | €5,034 | +€5,157 | |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €138 | €166 | +€28 | +20.5% |
| Recurring financial charges | 65 | €138 | €166 | +€28 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€261 | €4,900 | +€5,161 | |
| Profit (loss) for the period | 9904 | -€261 | €4,900 | +€5,161 | |
| Profit (loss) for the period to be appropriated | 9905 | -€261 | €4,900 | +€5,161 |
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.