CELER: 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.
CELER
Largest movements
- Cash -€3,118
down €3,118 (-49.0%), from €6,359 to €3,240
mainly Net result for the year (-€6,525) and Receivables within one year (-€458)
- Receivables within one year +€458
up €458 (+246.7%), from €185 to €643
of which Trade receivables: +€239
- Profit (loss) carried forward -€5,739
new in 2025: -€5,739
- Other debts +€4,006
up €4,006 (+416.5%), from €962 to €4,968
- Reserves -€786
down €786 (-100.0%), from €786 to €0
- Trade debts -€141
down €141 (-29.4%), from €479 to €338
- Gross operating margin -€7,741
down €7,741, from €1,511 to -€6,231
- Taxes -€316
down €316 (-100.0%), from €316 to €0
- Write-downs -€239
down €239 (-100.0%), from €239 to €0
- Financial charges +€76
up €76 (+113.1%), from €68 to €144
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 | €6,544 | €3,884 | -€2,661 | -40.7% |
| Current assets | 29/58 | €6,544 | €3,884 | -€2,661 | -40.7% |
| Amounts receivable within one year | 40/41 | €185 | €643 | +€458 | +246.7% |
| Trade receivables | 40 | €50 | €289 | +€239 | +476.2% |
| Other amounts receivable | 41 | €135 | €354 | +€219 | +161.6% |
| Cash at bank and in hand | 54/58 | €6,359 | €3,240 | -€3,118 | -49.0% |
| Total equity and liabilities | 10/49 | €6,544 | €3,884 | -€2,661 | -40.7% |
| Equity | 10/15 | €4,786 | -€1,739 | -€6,525 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €786 | €0 | -€786 | -100.0% |
| Distributable reserves | 133 | €786 | €0 | -€786 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€5,739 | -€5,739 | |
| Amounts payable | 17/49 | €1,758 | €5,623 | +€3,865 | +219.9% |
| Amounts payable within one year | 42/48 | €1,758 | €5,623 | +€3,865 | +219.9% |
| Trade debts | 44 | €479 | €338 | -€141 | -29.4% |
| Suppliers | 440/4 | €479 | €338 | -€141 | -29.4% |
| Taxes, remuneration and social security | 45 | €316 | €316 | = | 0.0% |
| Taxes | 450/3 | €316 | €316 | = | 0.0% |
| Other amounts payable | 47/48 | €962 | €4,968 | +€4,006 | +416.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €239 | €0 | -€239 | -100.0% |
| Other operating charges | 640/8 | €118 | €170 | +€52 | +44.1% |
| Gross operating margin | 9900 | €1,511 | -€6,231 | -€7,741 | |
| Operating profit (loss) | 9901 | €1,154 | -€6,401 | -€7,554 | |
| Financial income | 75/76B | €16 | €19 | +€3 | +16.8% |
| Recurring financial income | 75 | €16 | €19 | +€3 | +16.8% |
| Financial charges | 65/66B | €68 | €144 | +€76 | +113.1% |
| Recurring financial charges | 65 | €68 | €144 | +€76 | +113.1% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | -€6,525 | -€7,628 | |
| Income taxes | 67/77 | €316 | €0 | -€316 | -100.0% |
| Profit (loss) for the period | 9904 | €786 | -€6,525 | -€7,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €786 | -€6,525 | -€7,312 |
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 4 October 2026 via checked.be.