CELIKAL: 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.
CELIKAL
Largest movements
- Receivables within one year +€29,692
up €29,692 (+155%), from €19,159 to €48,851
of which Other amounts receivable: +€23,042
- Cash +€14,795
up €14,795 (+250%), from €5,919 to €20,714
mainly Net result for the year (+€42,366) and Tax, wage and social debts (+€6,504)
- Deferred charges and accrued income +€4,846
new in 2025: €4,846
- Profit (loss) carried forward +€42,366
up €42,366 (+41,345%), from €102 to €42,469
- Tax, wage and social debts +€6,504
up €6,504 (+34.0%), from €19,137 to €25,641
of which Taxes: +€11,084
- Gross operating margin +€65,827
up €65,827 (+103%), from €64,030 to €129,857
- Other operating charges +€11,548
up €11,548 (+164%), from €7,029 to €18,577
- Taxes +€10,172
up €10,172 (+1,068%), from €953 to €11,124
- Financial charges +€1,976
up €1,976 (+848%), from €233 to €2,209
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 | €26,006 | €75,092 | +€49,086 | +189% |
| Formation expenses | 20 | €928 | €681 | -€247 | -26.6% |
| Current assets | 29/58 | €25,078 | €74,411 | +€49,333 | +197% |
| Amounts receivable within one year | 40/41 | €19,159 | €48,851 | +€29,692 | +155% |
| Trade receivables | 40 | - | €6,650 | +€6,650 | |
| Other amounts receivable | 41 | €19,159 | €42,201 | +€23,042 | +120% |
| Cash at bank and in hand | 54/58 | €5,919 | €20,714 | +€14,795 | +250% |
| Deferred charges and accrued income | 490/1 | - | €4,846 | +€4,846 | |
| Total equity and liabilities | 10/49 | €26,006 | €75,092 | +€49,086 | +189% |
| Equity | 10/15 | €1,602 | €43,969 | +€42,366 | +2,644% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102 | €42,469 | +€42,366 | +41,345% |
| Amounts payable | 17/49 | €24,404 | €31,124 | +€6,720 | +27.5% |
| Amounts payable within one year | 42/48 | €24,404 | €31,124 | +€6,720 | +27.5% |
| Trade debts | 44 | €5,266 | €5,483 | +€216 | +4.1% |
| Suppliers | 440/4 | €5,266 | €5,483 | +€216 | +4.1% |
| Taxes, remuneration and social security | 45 | €19,137 | €25,641 | +€6,504 | +34.0% |
| Taxes | 450/3 | €7,753 | €18,836 | +€11,084 | +143% |
| Remuneration and social security | 454/9 | €11,384 | €6,804 | -€4,580 | -40.2% |
| Remuneration, social security and pensions | 62 | €55,416 | €55,374 | -€42 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €247 | -€60 | -19.6% |
| Other operating charges | 640/8 | €7,029 | €18,577 | +€11,548 | +164% |
| Gross operating margin | 9900 | €64,030 | €129,857 | +€65,827 | +103% |
| Operating profit (loss) | 9901 | €1,278 | €55,660 | +€54,382 | +4,256% |
| Financial income | 75/76B | €10 | €39 | +€29 | +294% |
| Recurring financial income | 75 | €10 | €39 | +€29 | +294% |
| Financial charges | 65/66B | €233 | €2,209 | +€1,976 | +848% |
| Recurring financial charges | 65 | €233 | €2,209 | +€1,976 | +848% |
| Profit (loss) for the period before taxes | 9903 | €1,055 | €53,490 | +€52,435 | +4,970% |
| Income taxes | 67/77 | €953 | €11,124 | +€10,172 | +1,068% |
| Profit (loss) for the period | 9904 | €102 | €42,366 | +€42,264 | +41,245% |
| Profit (loss) for the period to be appropriated | 9905 | €102 | €42,366 | +€42,264 | +41,245% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.