CELAB: 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.
CELAB
Largest movements
- Receivables after one year +€52,000
up €52,000 (+74.3%), from €70,000 to €122,000
- Receivables within one year -€19,593
down €19,593 (-99.5%), from €19,682 to €89
of which Other amounts receivable: -€10,199
- Cash +€3,053
up €3,053 (+19874.3%), from €15 to €3,068
mainly Net result for the year (+€33,030) and Receivables within one year (+€19,593)
- Reserves +€33,000
up €33,000 (+73.3%), from €45,000 to €78,000
- Trade debts -€8,049
down €8,049 (-92.4%), from €8,712 to €662
- Tax, wage and social debts +€7,080
up €7,080 (+53.6%), from €13,201 to €20,281
of which Taxes: +€7,454
- Other debts +€6,145
up €6,145 (+34.1%), from €18,000 to €24,145
- Advances received -€1,997
no longer reported in 2025 (was €1,997)
- Gross operating margin +€5,754
up €5,754 (+11.8%), from €48,603 to €54,357
- Taxes +€4,277
up €4,277 (+53.8%), from €7,947 to €12,224
- Other operating charges +€1,946
up €1,946 (+416.0%), from €468 to €2,414
- Financial income +€991
up €991 (+196.7%), from €504 to €1,495
- Financial charges -€963
down €963 (-75.9%), from €1,268 to €306
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 | €90,076 | €126,284 | +€36,208 | +40.2% |
| Fixed assets | 21/28 | - | €1,102 | +€1,102 | |
| Tangible fixed assets | 22/27 | - | €1,102 | +€1,102 | |
| Furniture and vehicles | 24 | - | €1,102 | +€1,102 | |
| Current assets | 29/58 | €90,076 | €125,182 | +€35,106 | +39.0% |
| Amounts receivable after more than one year | 29 | €70,000 | €122,000 | +€52,000 | +74.3% |
| Other amounts receivable | 291 | €70,000 | €122,000 | +€52,000 | +74.3% |
| Amounts receivable within one year | 40/41 | €19,682 | €89 | -€19,593 | -99.5% |
| Trade receivables | 40 | €9,434 | €40 | -€9,394 | -99.6% |
| Other amounts receivable | 41 | €10,248 | €49 | -€10,199 | -99.5% |
| Cash at bank and in hand | 54/58 | €15 | €3,068 | +€3,053 | +19874.3% |
| Deferred charges and accrued income | 490/1 | €379 | €25 | -€354 | -93.3% |
| Total equity and liabilities | 10/49 | €90,076 | €126,284 | +€36,208 | +40.2% |
| Equity | 10/15 | €48,167 | €81,197 | +€33,030 | +68.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €45,000 | €78,000 | +€33,000 | +73.3% |
| Distributable reserves | 133 | €45,000 | €78,000 | +€33,000 | +73.3% |
| Profit (loss) carried forward | 14 | €2,667 | €2,697 | +€30 | +1.1% |
| Amounts payable | 17/49 | €41,910 | €45,088 | +€3,178 | +7.6% |
| Amounts payable within one year | 42/48 | €41,910 | €45,088 | +€3,178 | +7.6% |
| Trade debts | 44 | €8,712 | €662 | -€8,049 | -92.4% |
| Suppliers | 440/4 | €8,712 | €662 | -€8,049 | -92.4% |
| Advances received on contracts in progress | 46 | €1,997 | - | -€1,997 | |
| Taxes, remuneration and social security | 45 | €13,201 | €20,281 | +€7,080 | +53.6% |
| Taxes | 450/3 | €11,994 | €19,448 | +€7,454 | +62.2% |
| Remuneration and social security | 454/9 | €1,207 | €833 | -€375 | -31.0% |
| Other amounts payable | 47/48 | €18,000 | €24,145 | +€6,145 | +34.1% |
| Remuneration, social security and pensions | 62 | €7,700 | €7,511 | -€189 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €367 | +€367 | |
| Other operating charges | 640/8 | €468 | €2,414 | +€1,946 | +416.0% |
| Gross operating margin | 9900 | €48,603 | €54,357 | +€5,754 | +11.8% |
| Operating profit (loss) | 9901 | €40,434 | €44,064 | +€3,630 | +9.0% |
| Financial income | 75/76B | €504 | €1,495 | +€991 | +196.7% |
| Recurring financial income | 75 | €504 | €1,495 | +€991 | +196.7% |
| Financial charges | 65/66B | €1,268 | €306 | -€963 | -75.9% |
| Recurring financial charges | 65 | €1,268 | €306 | -€963 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €39,670 | €45,254 | +€5,584 | +14.1% |
| Income taxes | 67/77 | €7,947 | €12,224 | +€4,277 | +53.8% |
| Profit (loss) for the period | 9904 | €31,723 | €33,030 | +€1,307 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,723 | €33,030 | +€1,307 | +4.1% |
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.