Caelum: 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.
Caelum
Largest movements
- Receivables within one year -€8,587
down €8,587 (-97.4%), from €8,818 to €231
of which Trade receivables: -€8,000
- Cash -€4,623
down €4,623 (-97.7%), from €4,734 to €111
mainly Net result for the year (-€26,727) and Tax, wage and social debts (-€3,558)
- Profit (loss) carried forward -€26,727
down €26,727 (-551.1%), from -€4,850 to -€31,577
- Other debts +€15,988
up €15,988 (+111.7%), from €14,308 to €30,297
- Tax, wage and social debts -€3,558
down €3,558 (-93.9%), from €3,790 to €233
- Trade debts +€949
up €949 (+269.3%), from €352 to €1,301
- Short-term financial debts +€138
new in 2025: €138
- Gross operating margin -€18,076
down €18,076 (-210.2%), from -€8,599 to -€26,675
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 | €13,701 | €492 | -€13,210 | -96.4% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €13,551 | €342 | -€13,210 | -97.5% |
| Amounts receivable within one year | 40/41 | €8,818 | €231 | -€8,587 | -97.4% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €818 | €231 | -€587 | -71.8% |
| Cash at bank and in hand | 54/58 | €4,734 | €111 | -€4,623 | -97.7% |
| Total equity and liabilities | 10/49 | €13,701 | €492 | -€13,210 | -96.4% |
| Equity | 10/15 | -€4,750 | -€31,477 | -€26,727 | -562.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,850 | -€31,577 | -€26,727 | -551.1% |
| Amounts payable | 17/49 | €18,451 | €31,968 | +€13,517 | +73.3% |
| Amounts payable within one year | 42/48 | €18,451 | €31,968 | +€13,517 | +73.3% |
| Financial debts | 43 | - | €138 | +€138 | |
| Credit institutions | 430/8 | - | €138 | +€138 | |
| Trade debts | 44 | €352 | €1,301 | +€949 | +269.3% |
| Suppliers | 440/4 | €352 | €1,301 | +€949 | +269.3% |
| Taxes, remuneration and social security | 45 | €3,790 | €233 | -€3,558 | -93.9% |
| Taxes | 450/3 | €3,790 | €233 | -€3,558 | -93.9% |
| Other amounts payable | 47/48 | €14,308 | €30,297 | +€15,988 | +111.7% |
| Gross operating margin | 9900 | -€8,599 | -€26,675 | -€18,076 | -210.2% |
| Operating profit (loss) | 9901 | -€8,599 | -€26,675 | -€18,076 | -210.2% |
| Financial income | 75/76B | €39 | €15 | -€23 | -60.3% |
| Recurring financial income | 75 | €39 | €15 | -€23 | -60.3% |
| Financial charges | 65/66B | €71 | €67 | -€3 | -4.9% |
| Recurring financial charges | 65 | €71 | €67 | -€3 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,631 | -€26,727 | -€18,096 | -209.7% |
| Profit (loss) for the period | 9904 | -€8,631 | -€26,727 | -€18,096 | -209.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,631 | -€26,727 | -€18,096 | -209.7% |
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 6 October 2026 via checked.be.