CERNPRO: 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.
CERNPRO
Largest movements
- Receivables within one year -€36,142
down €36,142 (-84.0%), from €43,016 to €6,874
of which Trade receivables: -€35,660
- Tangible fixed assets +€3,249
new in 2024: €3,249
of which Furniture and vehicles: +€2,386
- Cash +€2,244
up €2,244 (+8.8%), from €25,373 to €27,617
mainly Receivables within one year (+€36,142) and Trade debts (+€6,031)
- Other debts -€25,198
no longer reported in 2024 (was €25,198)
- Advances received -€9,971
no longer reported in 2024 (was €9,971)
- Trade debts +€6,031
up €6,031 (+128%), from €4,718 to €10,749
- Profit (loss) carried forward -€5,254
down €5,254 (-22.8%), from €23,005 to €17,751
- Tax, wage and social debts +€3,365
up €3,365 (+56.4%), from €5,970 to €9,335
- Gross operating margin -€31,327
down €31,327 (-78.3%), from €40,017 to €8,690
- Taxes -€5,970
no longer reported in 2024 (was €5,970)
- Other operating charges +€2,076
up €2,076 (+20.0%), from €10,370 to €12,446
- Depreciation +€692
up €692 (+111%), from €624 to €1,316
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.
Derived cash bridge
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 | €78,362 | €47,335 | -€31,027 | -39.6% |
| Fixed assets | 21/28 | €9,974 | €12,844 | +€2,870 | +28.8% |
| Intangible fixed assets | 21 | €1,274 | €895 | -€379 | -29.7% |
| Tangible fixed assets | 22/27 | - | €3,249 | +€3,249 | |
| Plant, machinery and equipment | 23 | - | €863 | +€863 | |
| Furniture and vehicles | 24 | - | €2,386 | +€2,386 | |
| Financial fixed assets | 28 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €68,388 | €34,491 | -€33,897 | -49.6% |
| Amounts receivable within one year | 40/41 | €43,016 | €6,874 | -€36,142 | -84.0% |
| Trade receivables | 40 | €42,446 | €6,786 | -€35,660 | -84.0% |
| Other amounts receivable | 41 | €570 | €88 | -€482 | -84.6% |
| Cash at bank and in hand | 54/58 | €25,373 | €27,617 | +€2,244 | +8.8% |
| Total equity and liabilities | 10/49 | €78,362 | €47,335 | -€31,027 | -39.6% |
| Equity | 10/15 | €32,505 | €27,251 | -€5,254 | -16.2% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,005 | €17,751 | -€5,254 | -22.8% |
| Amounts payable | 17/49 | €45,857 | €20,084 | -€25,773 | -56.2% |
| Amounts payable within one year | 42/48 | €45,857 | €20,084 | -€25,773 | -56.2% |
| Trade debts | 44 | €4,718 | €10,749 | +€6,031 | +128% |
| Suppliers | 440/4 | €4,718 | €10,749 | +€6,031 | +128% |
| Advances received on contracts in progress | 46 | €9,971 | - | -€9,971 | |
| Taxes, remuneration and social security | 45 | €5,970 | €9,335 | +€3,365 | +56.4% |
| Taxes | 450/3 | €5,970 | €9,335 | +€3,365 | +56.4% |
| Other amounts payable | 47/48 | €25,198 | - | -€25,198 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €1,316 | +€692 | +111% |
| Other operating charges | 640/8 | €10,370 | €12,446 | +€2,076 | +20.0% |
| Gross operating margin | 9900 | €40,017 | €8,690 | -€31,327 | -78.3% |
| Operating profit (loss) | 9901 | €29,023 | -€5,072 | -€34,095 | |
| Financial income | 75/76B | €91 | - | -€91 | |
| Recurring financial income | 75 | €91 | - | -€91 | |
| Financial charges | 65/66B | €138 | €182 | +€44 | +31.7% |
| Recurring financial charges | 65 | €138 | €182 | +€44 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €28,975 | -€5,254 | -€34,229 | |
| Income taxes | 67/77 | €5,970 | - | -€5,970 | |
| Profit (loss) for the period | 9904 | €23,005 | -€5,254 | -€28,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,005 | -€5,254 | -€28,259 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.