CELIKLER: 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.
CELIKLER
Largest movements
- Tangible fixed assets -€5,709
down €5,709 (-47.3%), from €12,071 to €6,362
- Cash -€1,249
down €1,249 (-28.7%), from €4,349 to €3,100
mainly Trade debts (-€20,345) and Stocks and contracts (-€1,049)
- Trade debts -€20,345
down €20,345 (-61.7%), from €32,951 to €12,606
- Profit (loss) carried forward +€14,475
up €14,475 (+21.5%), from €67,307 to €81,782
- Gross operating margin -€18,734
down €18,734 (-43.2%), from €43,363 to €24,629
- Other operating charges -€5,582
down €5,582 (-65.4%), from €8,533 to €2,951
- Taxes -€4,247
down €4,247 (-75.0%), from €5,662 to €1,415
- Write-downs +€1,000
new in 2025: €1,000
- Financial income -€641
no longer reported in 2025 (was €641)
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 | €108,968 | €102,448 | -€6,521 | -6.0% |
| Fixed assets | 21/28 | €12,191 | €6,482 | -€5,709 | -46.8% |
| Tangible fixed assets | 22/27 | €12,071 | €6,362 | -€5,709 | -47.3% |
| Furniture and vehicles | 24 | €12,071 | €6,362 | -€5,709 | -47.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €96,777 | €95,966 | -€811 | -0.8% |
| Stocks and contracts in progress | 3 | €2,190 | €3,240 | +€1,049 | +47.9% |
| Stocks | 30/36 | €2,190 | €3,240 | +€1,049 | +47.9% |
| Amounts receivable within one year | 40/41 | €57,987 | €57,376 | -€612 | -1.1% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €53,987 | €53,376 | -€612 | -1.1% |
| Cash at bank and in hand | 54/58 | €4,349 | €3,100 | -€1,249 | -28.7% |
| Deferred charges and accrued income | 490/1 | €32,251 | €32,251 | = | 0.0% |
| Total equity and liabilities | 10/49 | €108,968 | €102,448 | -€6,521 | -6.0% |
| Equity | 10/15 | €75,367 | €89,842 | +€14,475 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,307 | €81,782 | +€14,475 | +21.5% |
| Amounts payable | 17/49 | €33,601 | €12,606 | -€20,995 | -62.5% |
| Amounts payable within one year | 42/48 | €33,601 | €12,606 | -€20,995 | -62.5% |
| Trade debts | 44 | €32,951 | €12,606 | -€20,345 | -61.7% |
| Suppliers | 440/4 | €32,951 | €12,606 | -€20,345 | -61.7% |
| Taxes, remuneration and social security | 45 | €650 | - | -€650 | |
| Taxes | 450/3 | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,026 | €4,709 | -€317 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €8,533 | €2,951 | -€5,582 | -65.4% |
| Gross operating margin | 9900 | €43,363 | €24,629 | -€18,734 | -43.2% |
| Operating profit (loss) | 9901 | €29,803 | €15,968 | -€13,835 | -46.4% |
| Financial income | 75/76B | €641 | - | -€641 | |
| Recurring financial income | 75 | €641 | - | -€641 | |
| Financial charges | 65/66B | - | €78 | +€78 | |
| Recurring financial charges | 65 | - | €78 | +€78 | |
| Profit (loss) for the period before taxes | 9903 | €30,444 | €15,890 | -€14,554 | -47.8% |
| Income taxes | 67/77 | €5,662 | €1,415 | -€4,247 | -75.0% |
| Profit (loss) for the period | 9904 | €24,782 | €14,475 | -€10,307 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,782 | €14,475 | -€10,307 | -41.6% |
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 5 October 2026 via checked.be.