CELIK 36: 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.
CELIK 36
Largest movements
- Tangible fixed assets +€88,848
up €88,848 (+562.4%), from €15,797 to €104,646
of which Leasing and similar rights: +€94,472
- Receivables within one year +€49,928
up €49,928 (+262.7%), from €19,004 to €68,932
of which Trade receivables: +€33,912
- Debts after one year +€73,451
new in 2024: €73,451
- Trade debts +€38,693
up €38,693 (+3128.9%), from €1,237 to €39,930
- Current portion of long-term debt +€21,609
new in 2024: €21,609
- Profit (loss) carried forward +€5,659
up €5,659 (+193.7%), from €2,921 to €8,581
- Other debts -€4,520
down €4,520 (-60.1%), from €7,525 to €3,005
- Purchases and services +€18,444
up €18,444 (+29.9%), from €61,669 to €80,113
- Turnover +€16,958
up €16,958 (+18.3%), from €92,506 to €109,464
- Taxes -€14,271
down €14,271 (-90.6%), from €15,748 to €1,477
- Depreciation +€9,094
up €9,094 (+161.7%), from €5,624 to €14,718
- Financial charges +€3,860
up €3,860 (+1205.9%), from €320 to €4,180
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,401 | €189,397 | +€138,996 | +275.8% |
| Fixed assets | 21/28 | €15,797 | €104,646 | +€88,848 | +562.4% |
| Tangible fixed assets | 22/27 | €15,797 | €104,646 | +€88,848 | +562.4% |
| Furniture and vehicles | 24 | €15,797 | €10,173 | -€5,624 | -35.6% |
| Leasing and similar rights | 25 | - | €94,472 | +€94,472 | |
| Current assets | 29/58 | €34,604 | €84,752 | +€50,148 | +144.9% |
| Amounts receivable within one year | 40/41 | €19,004 | €68,932 | +€49,928 | +262.7% |
| Trade receivables | 40 | €12,951 | €46,864 | +€33,912 | +261.8% |
| Other amounts receivable | 41 | €6,053 | €22,069 | +€16,016 | +264.6% |
| Cash at bank and in hand | 54/58 | €15,599 | €14,415 | -€1,184 | -7.6% |
| Deferred charges and accrued income | 490/1 | - | €1,405 | +€1,405 | |
| Total equity and liabilities | 10/49 | €50,401 | €189,397 | +€138,996 | +275.8% |
| Equity | 10/15 | €28,806 | €34,465 | +€5,659 | +19.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €25,884 | €25,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,471 | €6,471 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,471 | €6,471 | = | 0.0% |
| Distributable reserves | 133 | €19,413 | €19,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,921 | €8,581 | +€5,659 | +193.7% |
| Amounts payable | 17/49 | €21,595 | €154,932 | +€133,337 | +617.5% |
| Amounts payable after more than one year | 17 | - | €73,451 | +€73,451 | |
| Financial debts | 170/4 | - | €73,451 | +€73,451 | |
| Amounts payable within one year | 42/48 | €21,595 | €81,480 | +€59,886 | +277.3% |
| Current portion of amounts payable after more than one year | 42 | - | €21,609 | +€21,609 | |
| Trade debts | 44 | €1,237 | €39,930 | +€38,693 | +3128.9% |
| Suppliers | 440/4 | €1,237 | €39,930 | +€38,693 | +3128.9% |
| Taxes, remuneration and social security | 45 | €12,833 | €16,937 | +€4,104 | +32.0% |
| Taxes | 450/3 | €12,833 | €16,937 | +€4,104 | +32.0% |
| Other amounts payable | 47/48 | €7,525 | €3,005 | -€4,520 | -60.1% |
| Turnover | 70 | €92,506 | €109,464 | +€16,958 | +18.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,669 | €80,113 | +€18,444 | +29.9% |
| Remuneration, social security and pensions | 62 | €199 | - | -€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,624 | €14,718 | +€9,094 | +161.7% |
| Other operating charges | 640/8 | €6,025 | €3,317 | -€2,708 | -44.9% |
| Gross operating margin | 9900 | €30,837 | €29,351 | -€1,486 | -4.8% |
| Operating profit (loss) | 9901 | €18,989 | €11,316 | -€7,673 | -40.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €320 | €4,180 | +€3,860 | +1205.9% |
| Recurring financial charges | 65 | €320 | €4,180 | +€3,860 | +1205.9% |
| Profit (loss) for the period before taxes | 9903 | €18,669 | €7,136 | -€11,533 | -61.8% |
| Income taxes | 67/77 | €15,748 | €1,477 | -€14,271 | -90.6% |
| Profit (loss) for the period | 9904 | €2,921 | €5,659 | +€2,738 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,921 | €5,659 | +€2,738 | +93.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.