CELIBEMA: 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.
CELIBEMA
Largest movements
- Tangible fixed assets -€2,509
down €2,509 (-3.2%), from €78,538 to €76,029
- Cash -€2,191
down €2,191 (-43.4%), from €5,044 to €2,853
mainly Debts after one year (-€4,745) and Trade debts (-€1,022)
- Debts after one year -€4,745
down €4,745 (-8.5%), from €56,099 to €51,354
- Profit (loss) carried forward +€1,380
up €1,380 (+165.8%), from €832 to €2,212
- Trade debts -€1,022
down €1,022 (-62.6%), from €1,632 to €610
- Gross operating margin +€609
up €609 (+10.7%), from €5,707 to €6,316
- Taxes +€105
up €105 (+29.3%), from €357 to €461
- Financial charges -€81
down €81 (-7.0%), from €1,153 to €1,072
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 | €83,583 | €78,921 | -€4,662 | -5.6% |
| Fixed assets | 21/28 | €78,538 | €76,029 | -€2,509 | -3.2% |
| Tangible fixed assets | 22/27 | €78,538 | €76,029 | -€2,509 | -3.2% |
| Land and buildings | 22 | €78,538 | €76,029 | -€2,509 | -3.2% |
| Current assets | 29/58 | €5,044 | €2,892 | -€2,152 | -42.7% |
| Amounts receivable within one year | 40/41 | - | €39 | +€39 | |
| Other amounts receivable | 41 | - | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €5,044 | €2,853 | -€2,191 | -43.4% |
| Total equity and liabilities | 10/49 | €83,583 | €78,921 | -€4,662 | -5.6% |
| Equity | 10/15 | €20,832 | €22,212 | +€1,380 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €832 | €2,212 | +€1,380 | +165.8% |
| Amounts payable | 17/49 | €62,751 | €56,709 | -€6,042 | -9.6% |
| Amounts payable after more than one year | 17 | €56,099 | €51,354 | -€4,745 | -8.5% |
| Financial debts | 170/4 | €56,099 | €51,354 | -€4,745 | -8.5% |
| Amounts payable within one year | 42/48 | €6,651 | €5,355 | -€1,297 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €4,663 | €4,745 | +€82 | +1.8% |
| Trade debts | 44 | €1,632 | €610 | -€1,022 | -62.6% |
| Suppliers | 440/4 | €1,632 | €610 | -€1,022 | -62.6% |
| Taxes, remuneration and social security | 45 | €357 | - | -€357 | |
| Taxes | 450/3 | €357 | - | -€357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,509 | €2,509 | = | 0.0% |
| Other operating charges | 640/8 | €866 | €894 | +€27 | +3.1% |
| Gross operating margin | 9900 | €5,707 | €6,316 | +€609 | +10.7% |
| Operating profit (loss) | 9901 | €2,331 | €2,913 | +€582 | +25.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,153 | €1,072 | -€81 | -7.0% |
| Recurring financial charges | 65 | €1,153 | €1,072 | -€81 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €1,178 | €1,841 | +€663 | +56.3% |
| Income taxes | 67/77 | €357 | €461 | +€105 | +29.3% |
| Profit (loss) for the period | 9904 | €821 | €1,380 | +€558 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €821 | €1,380 | +€558 | +68.0% |
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 29 September 2026 via checked.be.