CEILUX: 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.
CEILUX
Largest movements
- Cash -€149,679
down €149,679 (-77.5%), from €193,118 to €43,439
mainly Receivables within one year (-€117,635) and Debts after one year (-€49,319)
- Receivables within one year +€117,635
up €117,635 (+558.2%), from €21,075 to €138,711
of which Trade receivables: +€121,738
- Stocks and contracts -€53,513
down €53,513 (-13.3%), from €403,109 to €349,596
- Deferred charges and accrued income +€21,807
up €21,807 (+849.4%), from €2,567 to €24,375
- Tangible fixed assets -€14,249
down €14,249 (-9.3%), from €152,711 to €138,462
of which Furniture and vehicles: -€8,278
- Debts after one year -€49,319
down €49,319 (-27.6%), from €178,910 to €129,592
- Reserves -€33,680
down €33,680 (-7.6%), from €441,680 to €408,000
of which Tax-exempt reserves: -€33,680
- Trade debts -€24,357
down €24,357 (-35.8%), from €68,028 to €43,672
- Tax, wage and social debts +€23,866
up €23,866 (+327.4%), from €7,291 to €31,157
of which Taxes: +€14,219
- Staff costs +€54,166
up €54,166 (+377.2%), from €14,358 to €68,524
- Gross operating margin +€39,345
up €39,345 (+118.7%), from €33,145 to €72,490
- Financial income -€15,108
no longer reported in 2025 (was €15,108)
- Taxes +€1,463
up €1,463 (+150.4%), from €973 to €2,435
- Financial charges +€1,186
up €1,186 (+13.4%), from €8,862 to €10,047
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 | €785,443 | €705,709 | -€79,734 | -10.2% |
| Fixed assets | 21/28 | €165,574 | €149,589 | -€15,985 | -9.7% |
| Intangible fixed assets | 21 | €12,862 | €11,127 | -€1,735 | -13.5% |
| Tangible fixed assets | 22/27 | €152,711 | €138,462 | -€14,249 | -9.3% |
| Plant, machinery and equipment | 23 | €28,963 | €24,375 | -€4,588 | -15.8% |
| Furniture and vehicles | 24 | €24,779 | €16,501 | -€8,278 | -33.4% |
| Other tangible fixed assets | 26 | €98,970 | €97,587 | -€1,383 | -1.4% |
| Current assets | 29/58 | €619,870 | €556,120 | -€63,750 | -10.3% |
| Stocks and contracts in progress | 3 | €403,109 | €349,596 | -€53,513 | -13.3% |
| Stocks | 30/36 | €403,109 | €349,596 | -€53,513 | -13.3% |
| Amounts receivable within one year | 40/41 | €21,075 | €138,711 | +€117,635 | +558.2% |
| Trade receivables | 40 | €15,973 | €137,711 | +€121,738 | +762.1% |
| Other amounts receivable | 41 | €5,102 | €1,000 | -€4,102 | -80.4% |
| Cash at bank and in hand | 54/58 | €193,118 | €43,439 | -€149,679 | -77.5% |
| Deferred charges and accrued income | 490/1 | €2,567 | €24,375 | +€21,807 | +849.4% |
| Total equity and liabilities | 10/49 | €785,443 | €705,709 | -€79,734 | -10.2% |
| Equity | 10/15 | €531,214 | €501,289 | -€29,925 | -5.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €441,680 | €408,000 | -€33,680 | -7.6% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,680 | - | -€33,680 | |
| Distributable reserves | 133 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,534 | €13,289 | +€3,755 | +39.4% |
| Amounts payable | 17/49 | €254,229 | €204,420 | -€49,809 | -19.6% |
| Amounts payable after more than one year | 17 | €178,910 | €129,592 | -€49,319 | -27.6% |
| Other amounts payable | 178/9 | €178,910 | €129,592 | -€49,319 | -27.6% |
| Amounts payable within one year | 42/48 | €75,319 | €74,828 | -€490 | -0.7% |
| Trade debts | 44 | €68,028 | €43,672 | -€24,357 | -35.8% |
| Suppliers | 440/4 | €68,028 | €43,672 | -€24,357 | -35.8% |
| Taxes, remuneration and social security | 45 | €7,291 | €31,157 | +€23,866 | +327.4% |
| Taxes | 450/3 | €5,162 | €19,382 | +€14,219 | +275.5% |
| Remuneration and social security | 454/9 | €2,128 | €11,775 | +€9,647 | +453.2% |
| Remuneration, social security and pensions | 62 | €14,358 | €68,524 | +€54,166 | +377.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,965 | €15,985 | -€981 | -5.8% |
| Other operating charges | 640/8 | €5,008 | €5,424 | +€416 | +8.3% |
| Gross operating margin | 9900 | €33,145 | €72,490 | +€39,345 | +118.7% |
| Operating profit (loss) | 9901 | -€3,187 | -€17,442 | -€14,256 | -447.3% |
| Financial income | 75/76B | €15,108 | - | -€15,108 | |
| Recurring financial income | 75 | €15,108 | - | -€15,108 | |
| Financial charges | 65/66B | €8,862 | €10,047 | +€1,186 | +13.4% |
| Recurring financial charges | 65 | €8,862 | €10,047 | +€1,186 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €3,060 | -€27,490 | -€30,549 | |
| Income taxes | 67/77 | €973 | €2,435 | +€1,463 | +150.4% |
| Profit (loss) for the period | 9904 | €2,087 | -€29,925 | -€32,012 | |
| Transfer from tax-exempt reserves | 789 | - | €33,680 | +€33,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,087 | €3,755 | +€1,668 | +79.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.