CEL ROMBOUTS: what changed
What changed
CEL ROMBOUTS
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€28,231
2024 · €14,741+€13,490
Equity
€138,131
2024 · €137,600+€531
Cash
€63,980
2024 · €52,478+€11,502
Balance sheet total
€290,576
2024 · €295,864-€5,288
Largest movements
Assets
- Tangible fixed assets -€41,505
down €41,505 (-20.4%), from €203,547 to €162,042
of which Furniture and vehicles: -€31,213
- Receivables within one year +€20,233
up €20,233 (+56.1%), from €36,074 to €56,307
of which Trade receivables: +€20,421
- Cash +€11,502
up €11,502 (+21.9%), from €52,478 to €63,980
mainly Depreciation (+€86,159) and Net result for the year (+€28,231)
Equity and liabilities
- Other debts -€9,144
down €9,144 (-25.8%), from €35,459 to €26,315
- Current portion of long-term debt +€9,074
up €9,074 (+29.6%), from €30,638 to €39,712
- Debts after one year -€6,225
down €6,225 (-10.5%), from €59,544 to €53,319
- Tax, wage and social debts +€4,628
up €4,628 (+91.8%), from €5,040 to €9,668
- Trade debts -€4,204
down €4,204 (-17.5%), from €23,983 to €19,779
Income statement
- Gross operating margin +€18,057
up €18,057 (+15.5%), from €116,225 to €134,282
- Taxes +€3,847
up €3,847 (+57.0%), from €6,744 to €10,591
- Depreciation +€2,758
up €2,758 (+3.3%), from €83,401 to €86,159
- Other operating charges -€1,737
down €1,737 (-29.0%), from €5,996 to €4,259
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,741
Gross operating margin
+€18,057
Depreciation
-€2,758
Other operating charges
+€1,737
Financial income
-€50
Financial charges
+€351
Taxes
-€3,847
Result 2025
€28,231
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,488
Investment
-€44,654
Financing
-€24,332
Cash 2024
€52,478
From operations (derived)
+€80,488
Net result for the year
+€28,231
Depreciation
+€86,159
Stocks and contracts
-€2,313
Receivables within one year
-€20,233
Deferred charges and accrued income
-€2,169
Trade debts
-€4,204
Tax, wage and social debts
+€4,628
Other debts
-€9,144
Accrued charges and deferred income
-€467
Investment (derived)
-€44,654
Investment in fixed assets (net)
-€44,654
Financing
-€24,332
Debts after one year
-€6,225
Current portion of long-term debt
+€9,074
Short-term financial debts
+€519
Contributions, distributions and other
-€27,700
Cash 2025
€63,980
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,864 | €290,576 | -€5,288 | -1.8% |
| Fixed assets | 21/28 | €203,818 | €162,313 | -€41,505 | -20.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €203,547 | €162,042 | -€41,505 | -20.4% |
| Plant, machinery and equipment | 23 | €34,475 | €15,709 | -€18,765 | -54.4% |
| Furniture and vehicles | 24 | €43,578 | €12,365 | -€31,213 | -71.6% |
| Leasing and similar rights | 25 | €108,542 | €111,410 | +€2,868 | +2.6% |
| Other tangible fixed assets | 26 | €16,953 | €22,558 | +€5,606 | +33.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €92,046 | €128,262 | +€36,217 | +39.3% |
| Stocks and contracts in progress | 3 | - | €2,313 | +€2,313 | |
| Contracts in progress | 37 | - | €2,313 | +€2,313 | |
| Amounts receivable within one year | 40/41 | €36,074 | €56,307 | +€20,233 | +56.1% |
| Trade receivables | 40 | €28,950 | €49,371 | +€20,421 | +70.5% |
| Other amounts receivable | 41 | €7,125 | €6,936 | -€189 | -2.6% |
| Cash at bank and in hand | 54/58 | €52,478 | €63,980 | +€11,502 | +21.9% |
| Deferred charges and accrued income | 490/1 | €3,493 | €5,662 | +€2,169 | +62.1% |
| Total equity and liabilities | 10/49 | €295,864 | €290,576 | -€5,288 | -1.8% |
| Equity | 10/15 | €137,600 | €138,131 | +€531 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €117,490 | €118,020 | +€530 | +0.5% |
| Distributable reserves | 133 | €117,490 | €118,020 | +€530 | +0.5% |
| Profit (loss) carried forward | 14 | €110 | €111 | +€1 | +0.6% |
| Amounts payable | 17/49 | €158,264 | €152,445 | -€5,819 | -3.7% |
| Amounts payable after more than one year | 17 | €59,544 | €53,319 | -€6,225 | -10.5% |
| Financial debts | 170/4 | €59,544 | €53,319 | -€6,225 | -10.5% |
| Amounts payable within one year | 42/48 | €95,764 | €96,638 | +€874 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €30,638 | €39,712 | +€9,074 | +29.6% |
| Financial debts | 43 | €645 | €1,164 | +€519 | +80.5% |
| Credit institutions | 430/8 | €645 | €1,164 | +€519 | +80.5% |
| Trade debts | 44 | €23,983 | €19,779 | -€4,204 | -17.5% |
| Suppliers | 440/4 | €23,983 | €19,779 | -€4,204 | -17.5% |
| Taxes, remuneration and social security | 45 | €5,040 | €9,668 | +€4,628 | +91.8% |
| Taxes | 450/3 | €5,040 | €9,668 | +€4,628 | +91.8% |
| Other amounts payable | 47/48 | €35,459 | €26,315 | -€9,144 | -25.8% |
| Accrued charges and deferred income | 492/3 | €2,955 | €2,488 | -€467 | -15.8% |
| Non-recurring operating income | 76A | - | €4,005 | +€4,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,401 | €86,159 | +€2,758 | +3.3% |
| Other operating charges | 640/8 | €5,996 | €4,259 | -€1,737 | -29.0% |
| Gross operating margin | 9900 | €116,225 | €134,282 | +€18,057 | +15.5% |
| Operating profit (loss) | 9901 | €26,828 | €43,865 | +€17,036 | +63.5% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €5,393 | €5,043 | -€351 | -6.5% |
| Recurring financial charges | 65 | €5,393 | €5,043 | -€351 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €21,485 | €38,822 | +€17,337 | +80.7% |
| Income taxes | 67/77 | €6,744 | €10,591 | +€3,847 | +57.0% |
| Profit (loss) for the period | 9904 | €14,741 | €28,231 | +€13,490 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,741 | €28,231 | +€13,490 | +91.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.