CELEBI GROUP: what changed
CELEBI GROUP
Largest movements
- Receivables within one year +€30,669
up €30,669 (+245%), from €12,528 to €43,197
of which Trade receivables: +€33,895
- Tangible fixed assets -€3,910
down €3,910 (-32.1%), from €12,176 to €8,266
of which Plant, machinery and equipment: -€2,120
- Deferred charges and accrued income -€2,627
no longer reported in 2025 (was €2,627)
- Intangible fixed assets -€1,500
down €1,500 (-16.7%), from €9,000 to €7,500
- Trade debts +€28,419
up €28,419 (+114%), from €24,889 to €53,308
- Other debts -€11,214
down €11,214 (-81.1%), from €13,826 to €2,613
- Advances received +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€2,550
down €2,550 (-18.5%), from €13,785 to €11,235
of which Remuneration and social security: -€2,282
- Profit (loss) carried forward -€1,587
down €1,587 (-3.3%), from €47,959 to €46,371
- Other operating charges +€14,310
up €14,310 (+462%), from €3,099 to €17,409
- Gross operating margin +€6,482
up €6,482 (+17.7%), from €36,628 to €43,110
- Financial charges -€1,989
down €1,989 (-44.4%), from €4,481 to €2,491
- Taxes +€1,681
up €1,681 (+41.5%), from €4,050 to €5,731
- Staff costs +€1,339
up €1,339 (+10.7%), from €12,501 to €13,839
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,859 | €127,927 | +€23,068 | +22.0% |
| Fixed assets | 21/28 | €22,058 | €16,647 | -€5,410 | -24.5% |
| Intangible fixed assets | 21 | €9,000 | €7,500 | -€1,500 | -16.7% |
| Tangible fixed assets | 22/27 | €12,176 | €8,266 | -€3,910 | -32.1% |
| Plant, machinery and equipment | 23 | €6,953 | €4,833 | -€2,120 | -30.5% |
| Other tangible fixed assets | 26 | €5,223 | €3,433 | -€1,790 | -34.3% |
| Financial fixed assets | 28 | €882 | €882 | = | 0.0% |
| Current assets | 29/58 | €82,801 | €111,279 | +€28,478 | +34.4% |
| Stocks and contracts in progress | 3 | €525 | - | -€525 | |
| Stocks | 30/36 | €525 | - | -€525 | |
| Amounts receivable within one year | 40/41 | €12,528 | €43,197 | +€30,669 | +245% |
| Trade receivables | 40 | €7,485 | €41,380 | +€33,895 | +453% |
| Other amounts receivable | 41 | €5,043 | €1,817 | -€3,226 | -64.0% |
| Cash at bank and in hand | 54/58 | €67,121 | €68,083 | +€961 | +1.4% |
| Deferred charges and accrued income | 490/1 | €2,627 | - | -€2,627 | |
| Total equity and liabilities | 10/49 | €104,859 | €127,927 | +€23,068 | +22.0% |
| Equity | 10/15 | €52,359 | €50,771 | -€1,587 | -3.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,959 | €46,371 | -€1,587 | -3.3% |
| Amounts payable | 17/49 | €52,500 | €77,155 | +€24,655 | +47.0% |
| Amounts payable within one year | 42/48 | €52,500 | €77,155 | +€24,655 | +47.0% |
| Trade debts | 44 | €24,889 | €53,308 | +€28,419 | +114% |
| Suppliers | 440/4 | €24,889 | €53,308 | +€28,419 | +114% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €13,785 | €11,235 | -€2,550 | -18.5% |
| Taxes | 450/3 | €10,050 | €9,781 | -€269 | -2.7% |
| Remuneration and social security | 454/9 | €3,735 | €1,453 | -€2,282 | -61.1% |
| Other amounts payable | 47/48 | €13,826 | €2,613 | -€11,214 | -81.1% |
| Remuneration, social security and pensions | 62 | €12,501 | €13,839 | +€1,339 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,023 | €5,410 | +€388 | +7.7% |
| Other operating charges | 640/8 | €3,099 | €17,409 | +€14,310 | +462% |
| Gross operating margin | 9900 | €36,628 | €43,110 | +€6,482 | +17.7% |
| Operating profit (loss) | 9901 | €16,005 | €6,452 | -€9,554 | -59.7% |
| Financial income | 75/76B | €255 | €184 | -€71 | -27.7% |
| Recurring financial income | 75 | €255 | €184 | -€71 | -27.7% |
| Financial charges | 65/66B | €4,481 | €2,491 | -€1,989 | -44.4% |
| Recurring financial charges | 65 | €4,481 | €2,491 | -€1,989 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €11,780 | €4,144 | -€7,635 | -64.8% |
| Income taxes | 67/77 | €4,050 | €5,731 | +€1,681 | +41.5% |
| Profit (loss) for the period | 9904 | €7,730 | -€1,587 | -€9,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,730 | -€1,587 | -€9,317 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.