CEBELLIUS: 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.
CEBELLIUS
Largest movements
- Cash +€12,401
up €12,401 (+253.4%), from €4,893 to €17,294
mainly Net result for the year (+€11,145) and Receivables within one year (+€1,901)
- Receivables within one year -€1,901
down €1,901 (-16.4%), from €11,589 to €9,688
of which Trade receivables: -€2,422
- Deferred charges and accrued income +€953
up €953 (+470.2%), from €203 to €1,155
- Profit (loss) carried forward +€11,145
up €11,145 (+232.0%), from €4,803 to €15,949
- Tax, wage and social debts +€1,506
up €1,506 (+29.9%), from €5,042 to €6,548
- Trade debts -€1,222
down €1,222 (-60.1%), from €2,033 to €811
- Gross operating margin +€8,831
up €8,831 (+106.4%), from €8,300 to €17,131
- Taxes +€2,793
up €2,793 (+173.3%), from €1,612 to €4,405
- Financial charges -€198
down €198 (-12.6%), from €1,576 to €1,377
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 | €16,879 | €28,308 | +€11,429 | +67.7% |
| Fixed assets | 21/28 | €194 | €171 | -€23 | -11.7% |
| Tangible fixed assets | 22/27 | €194 | €171 | -€23 | -11.7% |
| Plant, machinery and equipment | 23 | €194 | €171 | -€23 | -11.7% |
| Current assets | 29/58 | €16,685 | €28,137 | +€11,452 | +68.6% |
| Amounts receivable within one year | 40/41 | €11,589 | €9,688 | -€1,901 | -16.4% |
| Trade receivables | 40 | €9,176 | €6,754 | -€2,422 | -26.4% |
| Other amounts receivable | 41 | €2,413 | €2,934 | +€521 | +21.6% |
| Cash at bank and in hand | 54/58 | €4,893 | €17,294 | +€12,401 | +253.4% |
| Deferred charges and accrued income | 490/1 | €203 | €1,155 | +€953 | +470.2% |
| Total equity and liabilities | 10/49 | €16,879 | €28,308 | +€11,429 | +67.7% |
| Equity | 10/15 | €9,803 | €20,949 | +€11,145 | +113.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,803 | €15,949 | +€11,145 | +232.0% |
| Amounts payable | 17/49 | €7,076 | €7,360 | +€284 | +4.0% |
| Amounts payable within one year | 42/48 | €7,076 | €7,360 | +€284 | +4.0% |
| Trade debts | 44 | €2,033 | €811 | -€1,222 | -60.1% |
| Suppliers | 440/4 | €2,033 | €811 | -€1,222 | -60.1% |
| Taxes, remuneration and social security | 45 | €5,042 | €6,548 | +€1,506 | +29.9% |
| Taxes | 450/3 | €5,042 | €6,548 | +€1,506 | +29.9% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €228 | -€59 | -20.6% |
| Other operating charges | 640/8 | €124 | €124 | = | 0.0% |
| Gross operating margin | 9900 | €8,300 | €17,131 | +€8,831 | +106.4% |
| Operating profit (loss) | 9901 | €7,888 | €16,779 | +€8,891 | +112.7% |
| Financial income | 75/76B | €101 | €149 | +€47 | +46.8% |
| Recurring financial income | 75 | €101 | €149 | +€47 | +46.8% |
| Financial charges | 65/66B | €1,576 | €1,377 | -€198 | -12.6% |
| Recurring financial charges | 65 | €1,576 | €1,377 | -€198 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €6,414 | €15,551 | +€9,137 | +142.4% |
| Income taxes | 67/77 | €1,612 | €4,405 | +€2,793 | +173.3% |
| Profit (loss) for the period | 9904 | €4,802 | €11,145 | +€6,343 | +132.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,802 | €11,145 | +€6,343 | +132.1% |
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 11 October 2026 via checked.be.