CELIK DECO: 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 DECO
Largest movements
- Stocks and contracts +€15,729
up €15,729 (+30.1%), from €52,342 to €68,071
- Cash -€11,010
down €11,010 (-75.2%), from €14,634 to €3,625
mainly Tax, wage and social debts (-€32,082) and Trade debts (-€18,315)
- Receivables within one year -€6,337
down €6,337 (-28.2%), from €22,469 to €16,132
of which Trade receivables: -€6,908
- Tangible fixed assets -€3,448
down €3,448 (-16.7%), from €20,660 to €17,213
of which Land and buildings: -€3,277
- Other debts +€44,025
up €44,025 (+202.7%), from €21,714 to €65,739
- Tax, wage and social debts -€32,082
down €32,082 (-89.3%), from €35,926 to €3,844
of which Remuneration and social security: -€27,000
- Trade debts -€18,315
down €18,315 (-28.4%), from €64,574 to €46,260
- Profit (loss) carried forward +€2,364
up €2,364 (+16.3%), from -€14,461 to -€12,096
- Gross operating margin -€28,890
down €28,890 (-70.7%), from €40,856 to €11,966
- Other operating charges +€4,053
up €4,053 (+244.4%), from €1,658 to €5,711
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 | €127,754 | €123,746 | -€4,008 | -3.1% |
| Fixed assets | 21/28 | €34,160 | €30,713 | -€3,448 | -10.1% |
| Tangible fixed assets | 22/27 | €20,660 | €17,213 | -€3,448 | -16.7% |
| Land and buildings | 22 | €20,483 | €17,206 | -€3,277 | -16.0% |
| Furniture and vehicles | 24 | €178 | €7 | -€171 | -96.0% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €93,594 | €93,034 | -€560 | -0.6% |
| Stocks and contracts in progress | 3 | €52,342 | €68,071 | +€15,729 | +30.1% |
| Stocks | 30/36 | €52,342 | €68,071 | +€15,729 | +30.1% |
| Amounts receivable within one year | 40/41 | €22,469 | €16,132 | -€6,337 | -28.2% |
| Trade receivables | 40 | €22,469 | €15,561 | -€6,908 | -30.7% |
| Other amounts receivable | 41 | - | €572 | +€572 | |
| Cash at bank and in hand | 54/58 | €14,634 | €3,625 | -€11,010 | -75.2% |
| Deferred charges and accrued income | 490/1 | €4,149 | €5,206 | +€1,057 | +25.5% |
| Total equity and liabilities | 10/49 | €127,754 | €123,746 | -€4,008 | -3.1% |
| Equity | 10/15 | €5,539 | €7,904 | +€2,364 | +42.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,461 | -€12,096 | +€2,364 | +16.3% |
| Amounts payable | 17/49 | €122,215 | €115,843 | -€6,372 | -5.2% |
| Amounts payable within one year | 42/48 | €122,215 | €115,843 | -€6,372 | -5.2% |
| Trade debts | 44 | €64,574 | €46,260 | -€18,315 | -28.4% |
| Suppliers | 440/4 | €64,574 | €46,260 | -€18,315 | -28.4% |
| Taxes, remuneration and social security | 45 | €35,926 | €3,844 | -€32,082 | -89.3% |
| Taxes | 450/3 | €8,926 | €3,844 | -€5,082 | -56.9% |
| Remuneration and social security | 454/9 | €27,000 | €0 | -€27,000 | -100.0% |
| Other amounts payable | 47/48 | €21,714 | €65,739 | +€44,025 | +202.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,344 | €3,448 | +€103 | +3.1% |
| Other operating charges | 640/8 | €1,658 | €5,711 | +€4,053 | +244.4% |
| Gross operating margin | 9900 | €40,856 | €11,966 | -€28,890 | -70.7% |
| Operating profit (loss) | 9901 | €35,853 | €2,807 | -€33,046 | -92.2% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €466 | €443 | -€22 | -4.8% |
| Recurring financial charges | 65 | €466 | €443 | -€22 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €35,401 | €2,364 | -€33,037 | -93.3% |
| Profit (loss) for the period | 9904 | €35,401 | €2,364 | -€33,037 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,401 | €2,364 | -€33,037 | -93.3% |
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 2 October 2026 via checked.be.