CELIANA: 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.
CELIANA
Largest movements
- Cash -€35,998
down €35,998 (-66.0%), from €54,583 to €18,585
mainly Contributions, distributions and other (-€53,742) and Other debts (-€24,319)
- Tangible fixed assets -€10,652
down €10,652 (-6.1%), from €176,029 to €165,377
of which Land and buildings: -€7,051
- Receivables within one year +€2,924
up €2,924 (+180.8%), from €1,618 to €4,541
of which Other amounts receivable: +€2,076
- Other debts -€24,319
down €24,319 (-30.4%), from €80,000 to €55,680
- Profit (loss) carried forward -€11,906
no longer reported in 2025 (was €11,906)
- Debts after one year -€9,017
down €9,017 (-9.4%), from €96,408 to €87,390
- Trade debts +€6,805
up €6,805 (+258.8%), from €2,629 to €9,434
- Tax, wage and social debts -€4,408
down €4,408 (-31.2%), from €14,145 to €9,736
of which Taxes: -€4,408
- Gross operating margin -€66,915
down €66,915 (-50.0%), from €133,757 to €66,842
- Taxes -€14,653
down €14,653 (-56.4%), from €25,984 to €11,331
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 | €234,031 | €191,112 | -€42,918 | -18.3% |
| Fixed assets | 21/28 | €176,029 | €165,377 | -€10,652 | -6.1% |
| Tangible fixed assets | 22/27 | €176,029 | €165,377 | -€10,652 | -6.1% |
| Land and buildings | 22 | €167,962 | €160,911 | -€7,051 | -4.2% |
| Plant, machinery and equipment | 23 | €264 | - | -€264 | |
| Furniture and vehicles | 24 | €7,803 | €4,466 | -€3,337 | -42.8% |
| Current assets | 29/58 | €58,002 | €25,735 | -€32,266 | -55.6% |
| Amounts receivable within one year | 40/41 | €1,618 | €4,541 | +€2,924 | +180.8% |
| Trade receivables | 40 | €0 | €848 | +€848 | |
| Other amounts receivable | 41 | €1,618 | €3,694 | +€2,076 | +128.3% |
| Cash at bank and in hand | 54/58 | €54,583 | €18,585 | -€35,998 | -66.0% |
| Deferred charges and accrued income | 490/1 | €1,801 | €2,608 | +€808 | +44.9% |
| Total equity and liabilities | 10/49 | €234,031 | €191,112 | -€42,918 | -18.3% |
| Equity | 10/15 | €31,760 | €19,854 | -€11,906 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,254 | €1,254 | = | 0.0% |
| Distributable reserves | 133 | €1,254 | €1,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,906 | - | -€11,906 | |
| Amounts payable | 17/49 | €202,271 | €171,258 | -€31,012 | -15.3% |
| Amounts payable after more than one year | 17 | €96,408 | €87,390 | -€9,017 | -9.4% |
| Financial debts | 170/4 | €96,408 | €87,390 | -€9,017 | -9.4% |
| Amounts payable within one year | 42/48 | €105,863 | €83,868 | -€21,995 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €8,869 | €9,017 | +€149 | +1.7% |
| Trade debts | 44 | €2,629 | €9,434 | +€6,805 | +258.8% |
| Suppliers | 440/4 | €2,629 | €9,434 | +€6,805 | +258.8% |
| Advances received on contracts in progress | 46 | €221 | - | -€221 | |
| Taxes, remuneration and social security | 45 | €14,145 | €9,736 | -€4,408 | -31.2% |
| Taxes | 450/3 | €14,145 | €9,736 | -€4,408 | -31.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €80,000 | €55,680 | -€24,319 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,338 | €10,652 | +€314 | +3.0% |
| Other operating charges | 640/8 | €1,119 | €1,139 | +€20 | +1.8% |
| Gross operating margin | 9900 | €133,757 | €66,842 | -€66,915 | -50.0% |
| Operating profit (loss) | 9901 | €122,300 | €55,051 | -€67,249 | -55.0% |
| Financial income | 75/76B | €2 | €113 | +€111 | +5393.7% |
| Recurring financial income | 75 | €2 | €113 | +€111 | +5393.7% |
| Financial charges | 65/66B | €2,200 | €1,998 | -€203 | -9.2% |
| Recurring financial charges | 65 | €2,200 | €1,998 | -€203 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €120,101 | €53,166 | -€66,935 | -55.7% |
| Income taxes | 67/77 | €25,984 | €11,331 | -€14,653 | -56.4% |
| Profit (loss) for the period | 9904 | €94,117 | €41,835 | -€52,282 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,117 | €41,835 | -€52,282 | -55.5% |
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 11 October 2026 via checked.be.