CELESIMMO SCRL: 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.
CELESIMMO SCRL
Largest movements
- Financial fixed assets +€90,000
up €90,000 (+56.0%), from €160,803 to €250,803
- Tangible fixed assets -€38,510
down €38,510 (-7.7%), from €501,116 to €462,606
of which Land and buildings: -€31,154
- Cash +€21,694
up €21,694 (+34.6%), from €62,678 to €84,372
mainly Net result for the year (+€58,774) and Depreciation (+€46,271)
- Profit (loss) carried forward +€58,774
up €58,774 (+15.6%), from €376,073 to €434,848
- Debts after one year -€16,334
down €16,334 (-19.0%), from €85,824 to €69,489
- Current portion of long-term debt +€16,334
new in 2025: €16,334
- Tax, wage and social debts +€15,919
up €15,919 (+223%), from €7,151 to €23,071
- Other debts -€10,578
no longer reported in 2025 (was €10,578)
- Depreciation +€13,225
up €13,225 (+40.0%), from €33,046 to €46,271
- Gross operating margin +€10,289
up €10,289 (+7.0%), from €146,322 to €156,611
- Taxes +€9,108
up €9,108 (+52.3%), from €17,402 to €26,509
- Financial charges +€9,053
up €9,053 (+6,194%), from €146 to €9,199
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.
Derived cash bridge
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 | €724,597 | €797,781 | +€73,184 | +10.1% |
| Fixed assets | 21/28 | €661,919 | €713,409 | +€51,490 | +7.8% |
| Tangible fixed assets | 22/27 | €501,116 | €462,606 | -€38,510 | -7.7% |
| Land and buildings | 22 | €355,734 | €324,579 | -€31,154 | -8.8% |
| Plant, machinery and equipment | 23 | €145,382 | €138,026 | -€7,356 | -5.1% |
| Financial fixed assets | 28 | €160,803 | €250,803 | +€90,000 | +56.0% |
| Current assets | 29/58 | €62,678 | €84,372 | +€21,694 | +34.6% |
| Cash at bank and in hand | 54/58 | €62,678 | €84,372 | +€21,694 | +34.6% |
| Total equity and liabilities | 10/49 | €724,597 | €797,781 | +€73,184 | +10.1% |
| Equity | 10/15 | €595,101 | €653,875 | +€58,774 | +9.9% |
| Contributions | 10/11 | €29,128 | €29,128 | = | 0.0% |
| Reserves | 13 | €189,900 | €189,900 | = | 0.0% |
| Distributable reserves | 133 | €189,900 | €189,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376,073 | €434,848 | +€58,774 | +15.6% |
| Amounts payable | 17/49 | €129,496 | €143,906 | +€14,410 | +11.1% |
| Amounts payable after more than one year | 17 | €85,824 | €69,489 | -€16,334 | -19.0% |
| Financial debts | 170/4 | €85,824 | €69,489 | -€16,334 | -19.0% |
| Amounts payable within one year | 42/48 | €43,672 | €65,363 | +€21,691 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,334 | +€16,334 | |
| Trade debts | 44 | €25,943 | €25,958 | +€15 | +0.1% |
| Suppliers | 440/4 | €25,943 | €25,958 | +€15 | +0.1% |
| Taxes, remuneration and social security | 45 | €7,151 | €23,071 | +€15,919 | +223% |
| Taxes | 450/3 | €7,151 | €23,071 | +€15,919 | +223% |
| Other amounts payable | 47/48 | €10,578 | - | -€10,578 | |
| Accrued charges and deferred income | 492/3 | - | €9,053 | +€9,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,046 | €46,271 | +€13,225 | +40.0% |
| Other operating charges | 640/8 | €15,520 | €15,857 | +€337 | +2.2% |
| Gross operating margin | 9900 | €146,322 | €156,611 | +€10,289 | +7.0% |
| Operating profit (loss) | 9901 | €97,756 | €94,483 | -€3,273 | -3.3% |
| Financial income | 75/76B | €221 | - | -€221 | |
| Recurring financial income | 75 | €221 | - | -€221 | |
| Financial charges | 65/66B | €146 | €9,199 | +€9,053 | +6,194% |
| Recurring financial charges | 65 | €146 | €9,199 | +€9,053 | +6,194% |
| Profit (loss) for the period before taxes | 9903 | €97,831 | €85,284 | -€12,547 | -12.8% |
| Income taxes | 67/77 | €17,402 | €26,509 | +€9,108 | +52.3% |
| Profit (loss) for the period | 9904 | €80,429 | €58,774 | -€21,655 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,429 | €58,774 | -€21,655 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.