CELEX: 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.
CELEX
Largest movements
- Cash +€5,250
up €5,250 (+120.3%), from €4,363 to €9,613
mainly Depreciation (+€4,659) and Net result for the year (+€2,335)
- Tangible fixed assets -€4,659
down €4,659 (-69.9%), from €6,668 to €2,009
- Receivables within one year -€1,174
down €1,174 (-9.3%), from €12,591 to €11,417
of which Other amounts receivable: -€2,494
- Tax, wage and social debts -€2,705
down €2,705 (-47.9%), from €5,642 to €2,937
- Profit (loss) carried forward +€2,335
up €2,335 (+35.0%), from €6,665 to €9,000
- Gross operating margin +€6,369
up €6,369 (+215.7%), from €2,953 to €9,322
- Taxes +€1,013
up €1,013 (+333.8%), from €303 to €1,316
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 | €23,622 | €23,039 | -€583 | -2.5% |
| Fixed assets | 21/28 | €6,668 | €2,009 | -€4,659 | -69.9% |
| Tangible fixed assets | 22/27 | €6,668 | €2,009 | -€4,659 | -69.9% |
| Furniture and vehicles | 24 | €6,668 | €2,009 | -€4,659 | -69.9% |
| Current assets | 29/58 | €16,954 | €21,030 | +€4,077 | +24.0% |
| Amounts receivable within one year | 40/41 | €12,591 | €11,417 | -€1,174 | -9.3% |
| Trade receivables | 40 | €5,414 | €6,734 | +€1,320 | +24.4% |
| Other amounts receivable | 41 | €7,177 | €4,684 | -€2,494 | -34.7% |
| Cash at bank and in hand | 54/58 | €4,363 | €9,613 | +€5,250 | +120.3% |
| Total equity and liabilities | 10/49 | €23,622 | €23,039 | -€583 | -2.5% |
| Equity | 10/15 | €9,665 | €12,000 | +€2,335 | +24.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,665 | €9,000 | +€2,335 | +35.0% |
| Amounts payable | 17/49 | €13,957 | €11,039 | -€2,917 | -20.9% |
| Amounts payable within one year | 42/48 | €13,957 | €11,039 | -€2,917 | -20.9% |
| Trade debts | 44 | €1,138 | €925 | -€213 | -18.7% |
| Suppliers | 440/4 | €1,138 | €925 | -€213 | -18.7% |
| Taxes, remuneration and social security | 45 | €5,642 | €2,937 | -€2,705 | -47.9% |
| Taxes | 450/3 | €5,642 | €2,937 | -€2,705 | -47.9% |
| Other amounts payable | 47/48 | €7,177 | €7,177 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,659 | -€7 | -0.2% |
| Other operating charges | 640/8 | €952 | €928 | -€23 | -2.5% |
| Gross operating margin | 9900 | €2,953 | €9,322 | +€6,369 | +215.7% |
| Operating profit (loss) | 9901 | -€2,665 | €3,735 | +€6,400 | |
| Financial charges | 65/66B | €78 | €84 | +€5 | +6.9% |
| Recurring financial charges | 65 | €78 | €84 | +€5 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,743 | €3,651 | +€6,394 | |
| Income taxes | 67/77 | €303 | €1,316 | +€1,013 | +333.8% |
| Profit (loss) for the period | 9904 | -€3,047 | €2,335 | +€5,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,047 | €2,335 | +€5,381 |
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.