Celea: 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.
Celea
Largest movements
- Receivables within one year +€8,286
up €8,286 (+30.7%), from €27,008 to €35,293
- Cash -€5,559
down €5,559 (-29.2%), from €19,055 to €13,496
mainly Receivables within one year (-€8,286) and Tax, wage and social debts (-€6,867)
- Tangible fixed assets -€1,688
down €1,688 (-27.3%), from €6,182 to €4,494
- Reserves +€7,689
up €7,689 (+20.9%), from €36,768 to €44,456
- Tax, wage and social debts -€6,867
down €6,867 (-44.3%), from €15,500 to €8,633
- Financial charges +€1,323
up €1,323 (+354.8%), from €373 to €1,696
- Depreciation +€1,001
up €1,001 (+82.3%), from €1,216 to €2,216
- Taxes -€981
down €981 (-27.6%), from €3,557 to €2,576
- Gross operating margin -€532
down €532 (-4.0%), from €13,374 to €12,842
- Other operating charges -€484
down €484 (-54.8%), from €884 to €400
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 | €53,745 | €55,018 | +€1,273 | +2.4% |
| Fixed assets | 21/28 | €6,182 | €4,494 | -€1,688 | -27.3% |
| Tangible fixed assets | 22/27 | €6,182 | €4,494 | -€1,688 | -27.3% |
| Furniture and vehicles | 24 | €6,182 | €4,494 | -€1,688 | -27.3% |
| Current assets | 29/58 | €47,563 | €50,524 | +€2,961 | +6.2% |
| Amounts receivable within one year | 40/41 | €27,008 | €35,293 | +€8,286 | +30.7% |
| Other amounts receivable | 41 | €27,008 | €35,293 | +€8,286 | +30.7% |
| Cash at bank and in hand | 54/58 | €19,055 | €13,496 | -€5,559 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,735 | +€235 | +15.7% |
| Total equity and liabilities | 10/49 | €53,745 | €55,018 | +€1,273 | +2.4% |
| Equity | 10/15 | €37,768 | €45,456 | +€7,689 | +20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,768 | €44,456 | +€7,689 | +20.9% |
| Distributable reserves | 133 | €36,768 | €44,456 | +€7,689 | +20.9% |
| Amounts payable | 17/49 | €15,977 | €9,562 | -€6,416 | -40.2% |
| Amounts payable within one year | 42/48 | €15,977 | €9,562 | -€6,416 | -40.2% |
| Trade debts | 44 | €477 | €929 | +€451 | +94.6% |
| Suppliers | 440/4 | €477 | €929 | +€451 | +94.6% |
| Taxes, remuneration and social security | 45 | €15,500 | €8,633 | -€6,867 | -44.3% |
| Remuneration and social security | 454/9 | €15,500 | €8,633 | -€6,867 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,216 | €2,216 | +€1,001 | +82.3% |
| Other operating charges | 640/8 | €884 | €400 | -€484 | -54.8% |
| Gross operating margin | 9900 | €13,374 | €12,842 | -€532 | -4.0% |
| Operating profit (loss) | 9901 | €11,274 | €10,225 | -€1,049 | -9.3% |
| Financial income | 75/76B | €1,500 | €1,735 | +€235 | +15.6% |
| Recurring financial income | 75 | €1,500 | €1,735 | +€235 | +15.6% |
| Financial charges | 65/66B | €373 | €1,696 | +€1,323 | +354.8% |
| Recurring financial charges | 65 | €373 | €1,696 | +€1,323 | +354.8% |
| Profit (loss) for the period before taxes | 9903 | €12,402 | €10,264 | -€2,137 | -17.2% |
| Income taxes | 67/77 | €3,557 | €2,576 | -€981 | -27.6% |
| Profit (loss) for the period | 9904 | €8,845 | €7,689 | -€1,156 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,845 | €7,689 | -€1,156 | -13.1% |
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 8 October 2026 via checked.be.