CELAN: 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.
CELAN
Largest movements
- Receivables within one year -€3,943
down €3,943 (-22.1%), from €17,869 to €13,926
of which Other amounts receivable: -€3,512
- Cash +€296
up €296 (+471%), from €63 to €359
mainly Receivables within one year (+€3,943) and Trade debts (+€109)
- Profit (loss) carried forward -€2,400
down €2,400 (-18.9%), from -€12,685 to -€15,085
- Accrued charges and deferred income -€1,384
down €1,384 (-46.7%), from €2,961 to €1,578
- Gross operating margin -€2,052
down €2,052 (-384%), from -€534 to -€2,587
- Financial income -€197
down €197 (-19.2%), from €1,025 to €828
- Other operating charges +€152
up €152 (+31.3%), from €488 to €640
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.
Derived cash bridge
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 | €17,932 | €14,285 | -€3,647 | -20.3% |
| Current assets | 29/58 | €17,932 | €14,285 | -€3,647 | -20.3% |
| Amounts receivable within one year | 40/41 | €17,869 | €13,926 | -€3,943 | -22.1% |
| Trade receivables | 40 | €633 | €202 | -€431 | -68.1% |
| Other amounts receivable | 41 | €17,236 | €13,724 | -€3,512 | -20.4% |
| Cash at bank and in hand | 54/58 | €63 | €359 | +€296 | +471% |
| Total equity and liabilities | 10/49 | €17,932 | €14,285 | -€3,647 | -20.3% |
| Equity | 10/15 | €14,545 | €12,146 | -€2,400 | -16.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,639 | €8,639 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,639 | €8,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,685 | -€15,085 | -€2,400 | -18.9% |
| Amounts payable | 17/49 | €3,386 | €2,139 | -€1,248 | -36.8% |
| Amounts payable within one year | 42/48 | €425 | €561 | +€136 | +32.0% |
| Trade debts | 44 | €282 | €392 | +€109 | +38.8% |
| Suppliers | 440/4 | €282 | €392 | +€109 | +38.8% |
| Taxes, remuneration and social security | 45 | €143 | €169 | +€27 | +18.6% |
| Taxes | 450/3 | €143 | €169 | +€27 | +18.6% |
| Accrued charges and deferred income | 492/3 | €2,961 | €1,578 | -€1,384 | -46.7% |
| Other operating charges | 640/8 | €488 | €640 | +€152 | +31.3% |
| Gross operating margin | 9900 | -€534 | -€2,587 | -€2,052 | -384% |
| Operating profit (loss) | 9901 | -€1,022 | -€3,227 | -€2,205 | -216% |
| Financial income | 75/76B | €1,025 | €828 | -€197 | -19.2% |
| Recurring financial income | 75 | €1,025 | €828 | -€197 | -19.2% |
| Financial charges | 65/66B | €26 | €1 | -€25 | -96.3% |
| Recurring financial charges | 65 | €26 | €1 | -€25 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€23 | -€2,400 | -€2,376 | -10,265% |
| Profit (loss) for the period | 9904 | -€23 | -€2,400 | -€2,376 | -10,265% |
| Profit (loss) for the period to be appropriated | 9905 | -€23 | -€2,400 | -€2,376 | -10,265% |
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 14 October 2026 via checked.be.