CELEM
ActiveSummary
CELEM has been active since 1987 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €2.2m and a net result of €865,452. Equity is growing by ~8.3% per year across the filed fiscal years. Its solvency ranks better than 48% of 4926 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
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Signals
This company filed its last 7 accounts on average 38 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (2)
History
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Financials · fiscal year 2025, full schema
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Peer companies
Historical observationOf the 20,082 companies that looked in July 2024 the way this one looks now, 0.2% went bankrupt within 24 months and 95% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
For this company itself Checked computes a bankruptcy probability of 0.3% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 20,082 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €509 | €26,023 | ▲ 5,012% |
| Remuneration, social security and pensions62 | €1.5m | €1.3m | €1.3m | €1.3m | €1.5m | ▲ 16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €57,733 | €82,604 | €123,085 | €162,687 | €169,421 | ▲ 4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €263 | €287 | - | - | - |
| Other operating charges640/8 | €23,220 | €44,168 | €19,511 | €25,776 | €43,758 | ▲ 69.8% |
| Gross operating margin9900 | €2.1m | €2.4m | €2.4m | €2.4m | €3.0m | ▲ 25.2% |
| Operating profit (loss)9901 | €469,023 | €940,864 | €1.0m | €881,361 | €1.2m | ▲ 41.5% |
| Financial income75/76B | €4,142 | €2,415 | €2,890 | €7,747 | €18,247 | ▲ 136% |
| Recurring financial income75 | €4,142 | €2,415 | €2,890 | €7,747 | €18,247 | ▲ 136% |
| Financial charges65/66B | €25,288 | €26,347 | €42,697 | €47,444 | €43,078 | ▼ 9.2% |
| Recurring financial charges65 | €25,288 | €26,347 | €42,697 | €47,444 | €43,078 | ▼ 9.2% |
| Profit (loss) for the period before taxes9903 | €447,877 | €916,932 | €971,878 | €841,664 | €1.2m | ▲ 45.2% |
| Income taxes67/77 | €121,167 | €229,874 | €262,297 | €215,956 | €356,623 | ▲ 65.1% |
| Profit (loss) for the period9904 | €326,710 | €687,058 | €709,580 | €625,709 | €865,452 | ▲ 38.3% |
| Transfer from tax-exempt reserves789 | - | - | €105,250 | - | €147,350 | - |
| Transfer to tax-exempt reserves689 | - | €252,600 | €421,000 | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €326,710 | €434,458 | €393,830 | €625,709 | €1.0m | ▲ 61.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5.4m | €6.0m | €4.7m | €4.7m | €5.1m | ▲ 7.8% |
| Fixed assets21/28 | €658,165 | €839,501 | €948,233 | €1.1m | €1.0m | ▼ 6.0% |
| Intangible fixed assets21 | €7,378 | €8,806 | €11,925 | €6,851 | €2,546 | ▼ 62.8% |
| Tangible fixed assets22/27 | €633,404 | €813,311 | €936,307 | €1.1m | €1.0m | ▼ 5.5% |
| Land and buildings22 | €436,176 | €495,080 | €506,259 | €499,693 | €505,431 | ▲ 1.1% |
| Plant, machinery and equipment23 | €36,808 | €109,958 | €194,532 | €238,837 | €203,633 | ▼ 14.7% |
| Furniture and vehicles24 | €160,420 | €208,272 | €235,517 | €366,826 | €334,958 | ▼ 8.7% |
| Financial fixed assets28 | €17,384 | €17,384 | - | €890 | - | - |
| Current assets29/58 | €4.7m | €5.1m | €3.8m | €3.6m | €4.0m | ▲ 12.1% |
| Stocks and contracts in progress3 | €1.3m | €1.3m | €861,402 | €913,935 | €943,055 | ▲ 3.2% |
| Stocks30/36 | €1.3m | €1.3m | €861,402 | €913,935 | €943,055 | ▲ 3.2% |
| Amounts receivable within one year40/41 | €3.1m | €3.4m | €2.2m | €2.1m | €2.4m | ▲ 15.4% |
| Trade receivables40 | €1.1m | €1.5m | €1.2m | €1.1m | €1.5m | ▲ 33.6% |
| Other amounts receivable41 | €2.0m | €1.9m | €1.0m | €1.0m | €972,363 | ▼ 4.2% |
| Cash at bank and in hand54/58 | €273,040 | €399,843 | €563,617 | €504,337 | €645,877 | ▲ 28.1% |
| Deferred charges and accrued income490/1 | €117,642 | €104,997 | €123,863 | €70,123 | €11,336 | ▼ 83.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5.4m | €6.0m | €4.7m | €4.7m | €5.1m | ▲ 7.8% |
| Equity10/15 | €1.9m | €2.5m | €1.3m | €2.0m | €2.2m | ▲ 14.1% |
| Contributions10/11 | €462,000 | €462,000 | €462,000 | €462,000 | €462,000 | = |
| Capital10 | €462,000 | €462,000 | €462,000 | €462,000 | €462,000 | = |
| Issued capital100 | €462,000 | €462,000 | €462,000 | €462,000 | €462,000 | = |
| Reserves13 | €1.3m | €1.6m | €864,550 | €864,550 | €864,550 | = |
| Non-distributable reserves130/1 | €296,200 | €296,200 | €296,200 | €296,200 | €296,200 | = |
| Legal reserve130 | €46,200 | €46,200 | €46,200 | €46,200 | €46,200 | = |
| Reserves not available under the articles1311 | - | - | - | - | €250,000 | - |
| Other1319 | €250,000 | €250,000 | €250,000 | €250,000 | - | - |
| Tax-exempt reserves132 | - | €252,600 | €568,350 | €568,350 | €421,000 | ▼ 25.9% |
| Distributable reserves133 | €1.0m | €1.1m | - | - | €147,350 | - |
| Profit (loss) carried forward14 | €96,710 | €407,458 | - | €625,709 | €900,161 | ▲ 43.9% |
| Amounts payable17/49 | €3.5m | €3.5m | €3.4m | €2.8m | €2.9m | ▲ 3.4% |
| Amounts payable after more than one year17 | €1.6m | €1.3m | €969,219 | €858,734 | €541,304 | ▼ 37.0% |
| Financial debts170/4 | €1.6m | €1.3m | €969,219 | €858,734 | €541,304 | ▼ 37.0% |
| Amounts payable within one year42/48 | €1.8m | €1.9m | €2.2m | €1.7m | €2.0m | ▲ 18.3% |
| Current portion of amounts payable after more than one year42 | €313,463 | €302,701 | €301,301 | €363,472 | €317,430 | ▼ 12.7% |
| Financial debts43 | €562,541 | €694,255 | €279,220 | €407,385 | €250,000 | ▼ 38.6% |
| Credit institutions430/8 | €562,541 | €694,255 | €279,220 | €407,385 | €250,000 | ▼ 38.6% |
| Trade debts44 | €458,179 | €610,351 | €357,083 | €419,498 | €552,507 | ▲ 31.7% |
| Suppliers440/4 | €458,179 | €610,351 | €357,083 | €419,498 | €552,507 | ▲ 31.7% |
| Taxes, remuneration and social security45 | €199,334 | €202,654 | €323,287 | €256,173 | €294,280 | ▲ 14.9% |
| Taxes450/3 | €12,340 | €79,874 | €162,415 | €52,966 | €112,320 | ▲ 112% |
| Remuneration and social security454/9 | €186,995 | €122,780 | €160,872 | €203,207 | €181,959 | ▼ 10.5% |
| Other amounts payable47/48 | €235,822 | €92,841 | €949,092 | €248,526 | €591,000 | ▲ 138% |
| Accrued charges and deferred income492/3 | €182,388 | €300,474 | €210,392 | €201,788 | €303,768 | ▲ 50.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €326,710 | €687,058 | €709,580 | €625,709 | €865,452 | ▲ 38.3% |
| + Depreciation and write-downs630 | €57,733 | €82,604 | €123,085 | €162,687 | €169,421 | ▲ 4.1% |
| Operating cash flow (approximation) | €384,443 | €769,662 | €832,665 | €788,396 | €1.0m | ▲ 31.3% |
| Investment in fixed assets (approximation) | - | -€263,940 | -€231,816 | -€327,552 | -€102,892 | ▲ 68.6% |
| Change in cash | - | €126,803 | €163,774 | -€59,280 | €141,540 | ▲ 339% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
23-09
State Gazette act
General meeting · Other statementMerger · Declaration · Capital decrease75 facts ▸
- General meeting, Assemblée générale extraordinaire des actionnaires
- Other statement, mise à disposition des projets de scission, un mois au moins avant la date de la présente assemblée
- Other statement, renonciation aux rapports écrits, vote exprès à l'assemblée générale
- Other statement, renonciation à l'état comptable clôturé moins de trois mois avant la date du projet de scission, rapports seront établis concernant l'apport en nature réalisé d…
- Other statement, dispense de communication des modifications du patrimoine actif et passif, les organes d'administration qui ont été spécialement dispensés en ont informé l'asse…
- Other statement, approbation du projet de procès-verbal, prise de connaissance des statuts et de la situation financière de la société bénéficiaire, 12:69
- Other statement, scission partielle par absorption, caractère idoine de l'objet des sociétés
- Other statement, faculté prévue par l'article 12:62, §1er, in fine, non-intervention d'un réviseur d'entreprise
- Other statement, aucun avantage particulier attribué aux membres des organes de gestion, 12:59 alinéa 2, 8°
- Merger, partial demerger, EUR
- Other statement, rapport d'apport en nature, articles 5:133 et 5:121 du Code des Sociétés et des Associations
- Declaration, situation hypothecaire, assemblée déclare ne pas avoir signé de mandat hypothécaire grevant les biens ou en avoir obtenu la mainlevée
- +63 further facts in this act
29-06
State Gazette act
RestructuringDemerger · Real estate · Accounting effect25 facts ▸
- Demerger, scission partielle par absorption, 01-01-2026
- Real estate, Un bien sis boulevard de l'Ourthe 100 et 100+, à 4053 Chaudfontaine d'une superficie totale de 4 635 m²: -A 0002G6P0000, nature < atelier », 2933 ca, bâti indus…
- Accounting effect, 01-01-2026
- Capital, €480.600
- Board composition, HOLD-IT (director)
- Board composition, MELEC (director)
- Board composition, Benjamin PIRARD (director)
- Capital, €15.000
- Board composition, HOLD-IT (director)
- Board composition, MELEC (director)
- Board composition, Benjamin PIRARD (director)
- Net-asset statement, 01-01-2026
- +13 further facts in this act
11-03
State Gazette act
Capital & shares · Statutes amendment · Resignations & appointments · RestructuringPermanent representatives: PELZER Bruno and STOYNOV Alexandre · Merger · Accounting effect9 facts ▸
- General meeting, 31-12-2025
- Merger, absorption, 13 actions CELEM pour 100 actions BESTOFIT
- Accounting effect, 01-01-2026
- Capital increase, €18.600
- Capital, €480.600
- Statutes amendment
- Permanent representative, PELZER Bruno
- Permanent representative, STOYNOV Alexandre
- Merger, Aucune soulte en espèce n'est versée à l'actionnaire de la société absorbée
Show earlier events
About the unread acts
Of the 12 Belgian State Gazette acts we know for this company, 3 have been read. The other 9 have not been read yet: what they contain is neither established nor disproved here.
Directors · office · real estate
1 establishment unit
1 parcel
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62030A0002/00G006 | Wallonia | 2,870 m² | 1 · 992 m² | 6.4 m · 2 fl. |
Linked by address, not proof of ownership
Articles of association
Full purpose
L'achat, la vente en gros et détail, l'importation, l'exportation, le développement, fabrication, l'entretien, la réparation, la représentation, et la location de composants électroniques, outillages, appareils de mesure, composants informatiques, ordinateurs, logiciels, et toutes extensions selon l'évolution du marché et des techniques. Elle pourra faire toutes opérations mobilières, immobilières, financières, commerciales et industrielles rapportant directement ou indirectement à son objet
Structure & network
Owners and holdings
1 ownerChain of control
Highest known parent: hold-IT. The sources do not say who stands above it.
Owners 1
- MELECparentSourceaccounts MELEC 202599.76%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
2 transactionsCapital and shareholders
- 23-09-2026 Capital reduction of 347,514.95 EUR · to 133,085.05 EUR · “sans annulation d'actions existantes”
- 29-06-2026 Capital stated in the act · 480,600 EUR · 1,263 shares
- 11-03-2026 Capital increase of 18,600 EUR · to 480,600 EUR · 13 new shares
Similar companies · same sector, comparable size
Identification & contact
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.