CELEVER: 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.
CELEVER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,047
down €2,047 (-4.1%), from -€49,413 to -€51,460
- Debts after one year +€1,671
up €1,671 (+4.1%), from €41,235 to €42,906
- Trade debts +€402
up €402 (+28.8%), from €1,395 to €1,796
- Tax, wage and social debts -€26
no longer reported in 2025 (was €26)
- Other operating charges -€667
down €667 (-59.6%), from €1,119 to €453
- Financial charges -€565
no longer reported in 2025 (was €565)
- Taxes -€528
no longer reported in 2025 (was €528)
- Gross operating margin +€208
up €208 (+11.4%), from -€1,828 to -€1,620
- Financial income +€26
new in 2025: €26
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€42,656 | -€44,703 | -€2,047 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €558 | €558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €558 | €558 | = | 0.0% |
| Reserves not available under the articles | 1311 | €558 | €558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,413 | -€51,460 | -€2,047 | -4.1% |
| Amounts payable | 17/49 | €42,656 | €44,703 | +€2,047 | +4.8% |
| Amounts payable after more than one year | 17 | €41,235 | €42,906 | +€1,671 | +4.1% |
| Other amounts payable | 178/9 | €41,235 | €42,906 | +€1,671 | +4.1% |
| Amounts payable within one year | 42/48 | €1,421 | €1,796 | +€376 | +26.4% |
| Trade debts | 44 | €1,395 | €1,796 | +€402 | +28.8% |
| Suppliers | 440/4 | €1,395 | €1,796 | +€402 | +28.8% |
| Taxes, remuneration and social security | 45 | €26 | - | -€26 | |
| Taxes | 450/3 | €26 | - | -€26 | |
| Other operating charges | 640/8 | €1,119 | €453 | -€667 | -59.6% |
| Gross operating margin | 9900 | -€1,828 | -€1,620 | +€208 | +11.4% |
| Operating profit (loss) | 9901 | -€2,948 | -€2,073 | +€875 | +29.7% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €565 | - | -€565 | |
| Recurring financial charges | 65 | €565 | - | -€565 | |
| Profit (loss) for the period before taxes | 9903 | -€3,512 | -€2,047 | +€1,466 | +41.7% |
| Income taxes | 67/77 | €528 | - | -€528 | |
| Profit (loss) for the period | 9904 | -€4,040 | -€2,047 | +€1,994 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,040 | -€2,047 | +€1,994 | +49.3% |
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 15 October 2026 via checked.be.