Celegens: 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.
Celegens
Largest movements
- Current investments +€101,156
new in 2025: €101,156
- Cash -€58,993
down €58,993 (-52.4%), from €112,678 to €53,685
mainly Current investments (-€101,156) and Investment in fixed assets (net) (-€14,205)
- Financial fixed assets +€12,500
up €12,500, from €0 to €12,500
- Receivables within one year +€4,901
up €4,901 (+37.0%), from €13,258 to €18,158
of which Trade receivables: +€4,691
- Reserves +€47,191
up €47,191 (+54.4%), from €86,741 to €133,932
- Other debts +€9,877
up €9,877 (+491.9%), from €2,008 to €11,885
- Tax, wage and social debts +€4,775
up €4,775 (+13.9%), from €34,265 to €39,040
No income-statement line moved by more than 1% of the activity.
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 | €127,138 | €187,939 | +€60,800 | +47.8% |
| Fixed assets | 21/28 | €131 | €13,804 | +€13,673 | +10442.9% |
| Tangible fixed assets | 22/27 | €131 | €1,304 | +€1,173 | +895.9% |
| Plant, machinery and equipment | 23 | €131 | €0 | -€131 | -100.0% |
| Furniture and vehicles | 24 | - | €1,304 | +€1,304 | |
| Financial fixed assets | 28 | €0 | €12,500 | +€12,500 | |
| Current assets | 29/58 | €127,007 | €174,135 | +€47,127 | +37.1% |
| Amounts receivable within one year | 40/41 | €13,258 | €18,158 | +€4,901 | +37.0% |
| Trade receivables | 40 | €13,084 | €17,775 | +€4,691 | +35.9% |
| Other amounts receivable | 41 | €174 | €383 | +€210 | +120.7% |
| Current investments | 50/53 | - | €101,156 | +€101,156 | |
| Cash at bank and in hand | 54/58 | €112,678 | €53,685 | -€58,993 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,072 | €1,136 | +€64 | +6.0% |
| Total equity and liabilities | 10/49 | €127,138 | €187,939 | +€60,800 | +47.8% |
| Equity | 10/15 | €89,241 | €136,432 | +€47,191 | +52.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €86,741 | €133,932 | +€47,191 | +54.4% |
| Distributable reserves | 133 | €86,741 | €133,932 | +€47,191 | +54.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €37,898 | €51,507 | +€13,609 | +35.9% |
| Amounts payable within one year | 42/48 | €37,881 | €51,455 | +€13,574 | +35.8% |
| Trade debts | 44 | €1,463 | €529 | -€933 | -63.8% |
| Suppliers | 440/4 | €1,463 | €529 | -€933 | -63.8% |
| Advances received on contracts in progress | 46 | €145 | €0 | -€145 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,265 | €39,040 | +€4,775 | +13.9% |
| Taxes | 450/3 | €34,265 | €39,040 | +€4,775 | +13.9% |
| Other amounts payable | 47/48 | €2,008 | €11,885 | +€9,877 | +491.9% |
| Accrued charges and deferred income | 492/3 | €17 | €52 | +€35 | +208.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | €532 | +€8 | +1.5% |
| Other operating charges | 640/8 | €341 | €643 | +€302 | +88.5% |
| Gross operating margin | 9900 | €80,174 | €80,642 | +€468 | +0.6% |
| Operating profit (loss) | 9901 | €79,308 | €79,467 | +€158 | +0.2% |
| Financial income | 75/76B | €68 | €223 | +€155 | +226.9% |
| Recurring financial income | 75 | €68 | €223 | +€155 | +226.9% |
| Financial charges | 65/66B | €184 | €227 | +€44 | +23.7% |
| Recurring financial charges | 65 | €184 | €227 | +€44 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €79,193 | €79,462 | +€269 | +0.3% |
| Income taxes | 67/77 | €21,780 | €22,042 | +€262 | +1.2% |
| Profit (loss) for the period | 9904 | €57,413 | €57,420 | +€7 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,413 | €57,420 | +€7 | 0.0% |
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 11 October 2026 via checked.be.