CEL.6: 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.
CEL.6
Largest movements
- Tangible fixed assets -€7,798
down €7,798 (-6.6%), from €117,343 to €109,545
of which Land and buildings: -€6,543
- Other debts -€6,623
down €6,623 (-11.7%), from €56,591 to €49,968
- Trade debts -€2,481
down €2,481 (-53.1%), from €4,670 to €2,189
- Gross operating margin +€5,520
up €5,520 (+80.2%), from €6,882 to €12,402
- Other operating charges +€296
up €296 (+10.0%), from €2,956 to €3,251
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.
Cash bridge derived
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 | €118,896 | €110,772 | -€8,124 | -6.8% |
| Fixed assets | 21/28 | €117,343 | €109,545 | -€7,798 | -6.6% |
| Tangible fixed assets | 22/27 | €117,343 | €109,545 | -€7,798 | -6.6% |
| Land and buildings | 22 | €106,972 | €100,429 | -€6,543 | -6.1% |
| Plant, machinery and equipment | 23 | €10,371 | €9,116 | -€1,255 | -12.1% |
| Current assets | 29/58 | €1,553 | €1,227 | -€326 | -21.0% |
| Cash at bank and in hand | 54/58 | €732 | €494 | -€238 | -32.6% |
| Deferred charges and accrued income | 490/1 | €821 | €734 | -€87 | -10.6% |
| Total equity and liabilities | 10/49 | €118,896 | €110,772 | -€8,124 | -6.8% |
| Equity | 10/15 | €57,450 | €58,376 | +€926 | +1.6% |
| Contributions | 10/11 | €170,340 | €170,340 | = | 0.0% |
| Capital | 10 | €170,340 | €170,340 | = | 0.0% |
| Issued capital | 100 | €170,340 | €170,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,890 | -€111,964 | +€926 | +0.8% |
| Amounts payable | 17/49 | €61,446 | €52,397 | -€9,050 | -14.7% |
| Amounts payable within one year | 42/48 | €61,446 | €52,397 | -€9,050 | -14.7% |
| Trade debts | 44 | €4,670 | €2,189 | -€2,481 | -53.1% |
| Suppliers | 440/4 | €4,670 | €2,189 | -€2,481 | -53.1% |
| Taxes, remuneration and social security | 45 | €186 | €240 | +€54 | +29.2% |
| Taxes | 450/3 | €186 | €240 | +€54 | +29.2% |
| Other amounts payable | 47/48 | €56,591 | €49,968 | -€6,623 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,798 | €7,798 | = | 0.0% |
| Other operating charges | 640/8 | €2,956 | €3,251 | +€296 | +10.0% |
| Gross operating margin | 9900 | €6,882 | €12,402 | +€5,520 | +80.2% |
| Operating profit (loss) | 9901 | -€3,871 | €1,353 | +€5,225 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.2% |
| Financial charges | 65/66B | €187 | €187 | -€0 | -0.2% |
| Recurring financial charges | 65 | €187 | €187 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,058 | €1,166 | +€5,224 | |
| Income taxes | 67/77 | €183 | €240 | +€57 | +31.3% |
| Profit (loss) for the period | 9904 | -€4,241 | €926 | +€5,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,241 | €926 | +€5,166 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.