CELI-A: 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.
CELI-A
Largest movements
- Receivables within one year +€71,432
new in 2025: €71,432
- Tangible fixed assets +€1,814
up €1,814 (+18.2%), from €9,989 to €11,803
of which Plant, machinery and equipment: +€1,553
- Reserves +€52,500
new in 2025: €52,500
- Tax, wage and social debts +€15,900
new in 2025: €15,900
of which Taxes: +€13,900
- Profit (loss) carried forward +€3,778
up €3,778, from -€3,582 to €195
- Other debts +€3,414
up €3,414 (+30.4%), from €11,221 to €14,636
- Trade debts -€1,521
down €1,521 (-64.7%), from €2,350 to €829
- Gross operating margin +€75,959
up €75,959, from -€3,416 to €72,543
- Taxes +€14,250
new in 2025: €14,250
- Depreciation +€1,372
up €1,372 (+12,551%), from €11 to €1,383
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 | €14,989 | €89,060 | +€74,071 | +494% |
| Fixed assets | 21/28 | €9,989 | €11,812 | +€1,823 | +18.2% |
| Tangible fixed assets | 22/27 | €9,989 | €11,803 | +€1,814 | +18.2% |
| Plant, machinery and equipment | 23 | - | €1,553 | +€1,553 | |
| Furniture and vehicles | 24 | - | €1,261 | +€1,261 | |
| Other tangible fixed assets | 26 | €9,989 | €8,989 | -€1,000 | -10.0% |
| Financial fixed assets | 28 | - | €9 | +€9 | |
| Current assets | 29/58 | €5,000 | €77,248 | +€72,248 | +1,445% |
| Amounts receivable within one year | 40/41 | - | €71,432 | +€71,432 | |
| Trade receivables | 40 | - | €71,432 | +€71,432 | |
| Cash at bank and in hand | 54/58 | €5,000 | €5,747 | +€747 | +14.9% |
| Deferred charges and accrued income | 490/1 | - | €70 | +€70 | |
| Total equity and liabilities | 10/49 | €14,989 | €89,060 | +€74,071 | +494% |
| Equity | 10/15 | €1,418 | €57,695 | +€56,278 | +3,969% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €52,500 | +€52,500 | |
| Distributable reserves | 133 | - | €52,500 | +€52,500 | |
| Profit (loss) carried forward | 14 | -€3,582 | €195 | +€3,778 | |
| Amounts payable | 17/49 | €13,571 | €31,365 | +€17,793 | +131% |
| Amounts payable within one year | 42/48 | €13,571 | €31,365 | +€17,793 | +131% |
| Trade debts | 44 | €2,350 | €829 | -€1,521 | -64.7% |
| Suppliers | 440/4 | €2,350 | €829 | -€1,521 | -64.7% |
| Taxes, remuneration and social security | 45 | - | €15,900 | +€15,900 | |
| Taxes | 450/3 | - | €13,900 | +€13,900 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €11,221 | €14,636 | +€3,414 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €1,383 | +€1,372 | +12,551% |
| Other operating charges | 640/8 | €156 | €261 | +€105 | +67.7% |
| Gross operating margin | 9900 | -€3,416 | €72,543 | +€75,959 | |
| Operating profit (loss) | 9901 | -€3,582 | €70,900 | +€74,482 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €372 | +€372 | |
| Recurring financial charges | 65 | - | €372 | +€372 | |
| Profit (loss) for the period before taxes | 9903 | -€3,582 | €70,528 | +€74,110 | |
| Income taxes | 67/77 | - | €14,250 | +€14,250 | |
| Profit (loss) for the period | 9904 | -€3,582 | €56,278 | +€59,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,582 | €56,278 | +€59,860 |
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 13 October 2026 via checked.be.