CELIK PRODUCTION: 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 PRODUCTION
Largest movements
- Receivables within one year +€27,763
up €27,763 (+116%), from €23,893 to €51,656
of which Trade receivables: +€22,000
- Cash -€8,162
down €8,162 (-55.9%), from €14,588 to €6,426
mainly Receivables within one year (-€27,763) and Stocks and contracts (-€105)
- Trade debts +€19,144
up €19,144 (+4,059%), from €472 to €19,616
- Gross operating margin -€3,538
down €3,538 (-11.8%), from €29,863 to €26,325
- Staff costs -€1,118
down €1,118 (-4.9%), from €23,023 to €21,905
- Taxes -€1,015
down €1,015 (-33.1%), from €3,070 to €2,054
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,189 | €66,765 | +€19,577 | +41.5% |
| Formation expenses | 20 | €410 | €280 | -€130 | -31.7% |
| Current assets | 29/58 | €46,779 | €66,485 | +€19,707 | +42.1% |
| Stocks and contracts in progress | 3 | €8,298 | €8,403 | +€105 | +1.3% |
| Stocks | 30/36 | €8,298 | €8,403 | +€105 | +1.3% |
| Amounts receivable within one year | 40/41 | €23,893 | €51,656 | +€27,763 | +116% |
| Trade receivables | 40 | - | €22,000 | +€22,000 | |
| Other amounts receivable | 41 | €23,893 | €29,656 | +€5,763 | +24.1% |
| Cash at bank and in hand | 54/58 | €14,588 | €6,426 | -€8,162 | -55.9% |
| Total equity and liabilities | 10/49 | €47,189 | €66,765 | +€19,577 | +41.5% |
| Equity | 10/15 | €46,717 | €47,149 | +€432 | +0.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,617 | €47,049 | +€432 | +0.9% |
| Amounts payable | 17/49 | €472 | €19,616 | +€19,144 | +4,059% |
| Amounts payable within one year | 42/48 | €472 | €19,616 | +€19,144 | +4,059% |
| Trade debts | 44 | €472 | €19,616 | +€19,144 | +4,059% |
| Suppliers | 440/4 | €472 | €19,616 | +€19,144 | +4,059% |
| Remuneration, social security and pensions | 62 | €23,023 | €21,905 | -€1,118 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | €1,481 | €1,380 | -€102 | -6.9% |
| Gross operating margin | 9900 | €29,863 | €26,325 | -€3,538 | -11.8% |
| Operating profit (loss) | 9901 | €5,228 | €2,910 | -€2,318 | -44.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €385 | €424 | +€39 | +10.1% |
| Recurring financial charges | 65 | €385 | €424 | +€39 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €4,844 | €2,487 | -€2,357 | -48.7% |
| Income taxes | 67/77 | €3,070 | €2,054 | -€1,015 | -33.1% |
| Profit (loss) for the period | 9904 | €1,774 | €432 | -€1,342 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,774 | €432 | -€1,342 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.