CELIK C: 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.
CELIK C
Largest movements
- Receivables within one year -€4,889
down €4,889 (-51.5%), from €9,496 to €4,607
- Cash -€3,679
down €3,679 (-58.5%), from €6,292 to €2,613
mainly Net result for the year (-€20,197) and Investment in fixed assets (net) (-€3,250)
- Stocks and contracts -€2,241
down €2,241 (-50.3%), from €4,454 to €2,212
- Tangible fixed assets +€2,167
new in 2025: €2,167
- Profit (loss) carried forward -€20,197
down €20,197, from €7,835 to -€12,362
- Trade debts +€7,804
up €7,804 (+63.4%), from €12,306 to €20,110
- Other debts +€3,751
new in 2025: €3,751
- Gross operating margin +€1,169
up €1,169 (+8.8%), from -€13,330 to -€12,161
- Depreciation +€922
up €922 (+572%), from €161 to €1,083
- Other operating charges -€869
down €869 (-48.8%), from €1,780 to €911
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 | €20,241 | €11,599 | -€8,642 | -42.7% |
| Fixed assets | 21/28 | - | €2,167 | +€2,167 | |
| Tangible fixed assets | 22/27 | - | €2,167 | +€2,167 | |
| Furniture and vehicles | 24 | - | €2,167 | +€2,167 | |
| Current assets | 29/58 | €20,241 | €9,432 | -€10,809 | -53.4% |
| Stocks and contracts in progress | 3 | €4,454 | €2,212 | -€2,241 | -50.3% |
| Stocks | 30/36 | €4,454 | €2,212 | -€2,241 | -50.3% |
| Amounts receivable within one year | 40/41 | €9,496 | €4,607 | -€4,889 | -51.5% |
| Other amounts receivable | 41 | €9,496 | €4,607 | -€4,889 | -51.5% |
| Cash at bank and in hand | 54/58 | €6,292 | €2,613 | -€3,679 | -58.5% |
| Total equity and liabilities | 10/49 | €20,241 | €11,599 | -€8,642 | -42.7% |
| Equity | 10/15 | €7,935 | -€12,262 | -€20,197 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,835 | -€12,362 | -€20,197 | |
| Amounts payable | 17/49 | €12,306 | €23,861 | +€11,555 | +93.9% |
| Amounts payable within one year | 42/48 | €12,306 | €23,861 | +€11,555 | +93.9% |
| Trade debts | 44 | €12,306 | €20,110 | +€7,804 | +63.4% |
| Suppliers | 440/4 | €12,306 | €20,110 | +€7,804 | +63.4% |
| Other amounts payable | 47/48 | - | €3,751 | +€3,751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €1,083 | +€922 | +572% |
| Other operating charges | 640/8 | €1,780 | €911 | -€869 | -48.8% |
| Gross operating margin | 9900 | -€13,330 | -€12,161 | +€1,169 | +8.8% |
| Operating profit (loss) | 9901 | -€15,271 | -€14,155 | +€1,116 | +7.3% |
| Financial charges | 65/66B | €174 | €194 | +€20 | +11.4% |
| Recurring financial charges | 65 | €174 | €194 | +€20 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,445 | -€14,349 | +€1,096 | +7.1% |
| Income taxes | 67/77 | €5,938 | €5,848 | -€90 | -1.5% |
| Profit (loss) for the period | 9904 | -€21,383 | -€20,197 | +€1,186 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,383 | -€20,197 | +€1,186 | +5.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.