CelienCo: 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.
CelienCo
Largest movements
- Tangible fixed assets -€14,007
down €14,007 (-5.5%), from €252,880 to €238,872
- Profit (loss) carried forward +€389,549
up €389,549 (+33.6%), from -€1.2m to -€769,307
- Reserves -€383,823
no longer reported in 2025 (was €383,823)
of which Distributable reserves: -€383,823
- Other debts +€27,827
up €27,827 (+39.7%), from €70,071 to €97,899
- Current portion of long-term debt -€23,559
down €23,559 (-10.5%), from €224,000 to €200,441
- Revaluation surpluses -€13,861
down €13,861 (-6.2%), from €222,854 to €208,993
- Financial charges -€515
down €515 (-35.2%), from €1,463 to €948
- Gross operating margin +€476
up €476 (+5.2%), from €9,161 to €9,636
- Other operating charges -€306
down €306 (-9.8%), from €3,123 to €2,817
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 | €255,140 | €238,987 | -€16,153 | -6.3% |
| Fixed assets | 21/28 | €252,880 | €238,872 | -€14,007 | -5.5% |
| Tangible fixed assets | 22/27 | €252,880 | €238,872 | -€14,007 | -5.5% |
| Land and buildings | 22 | €252,880 | €238,872 | -€14,007 | -5.5% |
| Current assets | 29/58 | €2,261 | €115 | -€2,146 | -94.9% |
| Stocks and contracts in progress | 3 | €2,225 | - | -€2,225 | |
| Stocks | 30/36 | €2,225 | - | -€2,225 | |
| Amounts receivable within one year | 40/41 | €0 | €109 | +€109 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €109 | +€109 | |
| Cash at bank and in hand | 54/58 | €36 | €5 | -€30 | -84.8% |
| Total equity and liabilities | 10/49 | €255,140 | €238,987 | -€16,153 | -6.3% |
| Equity | 10/15 | -€52,179 | -€60,314 | -€8,135 | -15.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €222,854 | €208,993 | -€13,861 | -6.2% |
| Reserves | 13 | €383,823 | - | -€383,823 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €383,823 | - | -€383,823 | |
| Profit (loss) carried forward | 14 | -€1,158,855 | -€769,307 | +€389,549 | +33.6% |
| Amounts payable | 17/49 | €307,319 | €299,301 | -€8,018 | -2.6% |
| Amounts payable after more than one year | 17 | €10,084 | - | -€10,084 | |
| Financial debts | 170/4 | €10,084 | - | -€10,084 | |
| Amounts payable within one year | 42/48 | €297,235 | €299,301 | +€2,066 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €224,000 | €200,441 | -€23,559 | -10.5% |
| Trade debts | 44 | €2,969 | €961 | -€2,008 | -67.6% |
| Suppliers | 440/4 | €2,969 | €961 | -€2,008 | -67.6% |
| Taxes, remuneration and social security | 45 | €194 | - | -€194 | |
| Taxes | 450/3 | €194 | - | -€194 | |
| Other amounts payable | 47/48 | €70,071 | €97,899 | +€27,827 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,007 | €14,007 | = | 0.0% |
| Other operating charges | 640/8 | €3,123 | €2,817 | -€306 | -9.8% |
| Gross operating margin | 9900 | €9,161 | €9,636 | +€476 | +5.2% |
| Operating profit (loss) | 9901 | -€7,970 | -€7,188 | +€782 | +9.8% |
| Financial income | 75/76B | €8 | €1 | -€7 | -86.9% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -86.9% |
| Financial charges | 65/66B | €1,463 | €948 | -€515 | -35.2% |
| Recurring financial charges | 65 | €1,463 | €948 | -€515 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,425 | -€8,135 | +€1,290 | +13.7% |
| Profit (loss) for the period | 9904 | -€9,425 | -€8,135 | +€1,290 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,425 | -€8,135 | +€1,290 | +13.7% |
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 8 October 2026 via checked.be.