Celerium: 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.
Celerium
Largest movements
- Cash -€22,735
down €22,735 (-44.7%), from €50,813 to €28,078
mainly Contributions, distributions and other (-€129,441) and Investment in fixed assets (net) (-€3,443)
- Receivables within one year -€11,787
down €11,787 (-13.4%), from €87,819 to €76,031
of which Trade receivables: -€11,787
- Reserves -€59,648
down €59,648 (-99.1%), from €60,202 to €553
of which Distributable reserves: -€59,648
- Other debts +€19,259
up €19,259 (+42.0%), from €45,901 to €65,159
- Tax, wage and social debts +€7,370
up €7,370 (+35.0%), from €21,068 to €28,438
of which Taxes: +€7,318
- Gross operating margin +€6,226
up €6,226 (+7.2%), from €86,754 to €92,980
- Depreciation +€1,155
up €1,155 (+83.4%), from €1,386 to €2,541
- Financial charges +€931
up €931 (+104.5%), from €891 to €1,821
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 | €147,196 | €113,383 | -€33,813 | -23.0% |
| Fixed assets | 21/28 | €6,828 | €7,730 | +€902 | +13.2% |
| Tangible fixed assets | 22/27 | €6,678 | €7,580 | +€902 | +13.5% |
| Plant, machinery and equipment | 23 | €1,828 | €4,569 | +€2,741 | +149.9% |
| Furniture and vehicles | 24 | €4,849 | €3,011 | -€1,838 | -37.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €140,368 | €105,653 | -€34,715 | -24.7% |
| Amounts receivable within one year | 40/41 | €87,819 | €76,031 | -€11,787 | -13.4% |
| Trade receivables | 40 | €87,819 | €76,031 | -€11,787 | -13.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €50,813 | €28,078 | -€22,735 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,736 | €1,544 | -€192 | -11.1% |
| Total equity and liabilities | 10/49 | €147,196 | €113,383 | -€33,813 | -23.0% |
| Equity | 10/15 | €78,802 | €19,153 | -€59,648 | -75.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,202 | €553 | -€59,648 | -99.1% |
| Non-distributable reserves | 130/1 | €553 | €553 | = | 0.0% |
| Reserves not available under the articles | 1311 | €553 | €553 | = | 0.0% |
| Distributable reserves | 133 | €59,648 | €0 | -€59,648 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,394 | €94,230 | +€25,836 | +37.8% |
| Amounts payable within one year | 42/48 | €68,394 | €94,230 | +€25,836 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €120 | +€120 | |
| Credit institutions | 430/8 | €0 | €120 | +€120 | |
| Trade debts | 44 | €1,425 | €512 | -€914 | -64.1% |
| Suppliers | 440/4 | €1,425 | €512 | -€914 | -64.1% |
| Taxes, remuneration and social security | 45 | €21,068 | €28,438 | +€7,370 | +35.0% |
| Taxes | 450/3 | €18,407 | €25,725 | +€7,318 | +39.8% |
| Remuneration and social security | 454/9 | €2,661 | €2,713 | +€52 | +1.9% |
| Other amounts payable | 47/48 | €45,901 | €65,159 | +€19,259 | +42.0% |
| Non-recurring operating income | 76A | €0 | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €2,541 | +€1,155 | +83.4% |
| Other operating charges | 640/8 | €1,652 | €1,341 | -€311 | -18.8% |
| Gross operating margin | 9900 | €86,754 | €92,980 | +€6,226 | +7.2% |
| Operating profit (loss) | 9901 | €83,716 | €89,098 | +€5,382 | +6.4% |
| Financial income | 75/76B | €96 | €41 | -€55 | -57.6% |
| Recurring financial income | 75 | €96 | €41 | -€55 | -57.6% |
| Financial charges | 65/66B | €891 | €1,821 | +€931 | +104.5% |
| Recurring financial charges | 65 | €891 | €1,821 | +€931 | +104.5% |
| Profit (loss) for the period before taxes | 9903 | €82,922 | €87,318 | +€4,396 | +5.3% |
| Income taxes | 67/77 | €18,083 | €17,525 | -€558 | -3.1% |
| Profit (loss) for the period | 9904 | €64,839 | €69,793 | +€4,954 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,839 | €69,793 | +€4,954 | +7.6% |
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.