CELILBEY: 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.
CELILBEY
Largest movements
- Tangible fixed assets -€9,633
down €9,633 (-36.0%), from €26,759 to €17,126
- Receivables within one year +€3,404
up €3,404 (+16.5%), from €20,635 to €24,039
of which Trade receivables: +€2,982
- Cash +€677
up €677 (+6.5%), from €10,395 to €11,072
mainly Net result for the year (+€10,992) and Depreciation (+€9,633)
- Debts after one year -€13,054
no longer reported in 2025 (was €13,054)
- Profit (loss) carried forward +€10,992
up €10,992 (+101.3%), from €10,855 to €21,847
- Trade debts -€3,697
down €3,697 (-83.9%), from €4,409 to €711
- Tax, wage and social debts +€1,860
up €1,860 (+35.5%), from €5,238 to €7,099
- Current portion of long-term debt -€1,652
down €1,652 (-13.4%), from €12,304 to €10,651
- Gross operating margin +€20,172
up €20,172 (+24.4%), from €82,751 to €102,922
- Staff costs +€11,403
up €11,403 (+19.3%), from €59,126 to €70,529
- Taxes +€3,565
new in 2025: €3,565
- Other operating charges -€3,554
down €3,554 (-32.2%), from €11,028 to €7,474
- Financial charges -€1,690
down €1,690 (-69.8%), from €2,420 to €730
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 | €62,924 | €57,372 | -€5,552 | -8.8% |
| Fixed assets | 21/28 | €31,894 | €22,261 | -€9,633 | -30.2% |
| Tangible fixed assets | 22/27 | €26,759 | €17,126 | -€9,633 | -36.0% |
| Furniture and vehicles | 24 | €26,759 | €17,126 | -€9,633 | -36.0% |
| Financial fixed assets | 28 | €5,135 | €5,135 | = | 0.0% |
| Current assets | 29/58 | €31,029 | €35,111 | +€4,081 | +13.2% |
| Amounts receivable within one year | 40/41 | €20,635 | €24,039 | +€3,404 | +16.5% |
| Trade receivables | 40 | €17,907 | €20,889 | +€2,982 | +16.7% |
| Other amounts receivable | 41 | €2,727 | €3,150 | +€423 | +15.5% |
| Cash at bank and in hand | 54/58 | €10,395 | €11,072 | +€677 | +6.5% |
| Total equity and liabilities | 10/49 | €62,924 | €57,372 | -€5,552 | -8.8% |
| Equity | 10/15 | €27,855 | €38,847 | +€10,992 | +39.5% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Capital | 10 | €17,000 | €17,000 | = | 0.0% |
| Issued capital | 100 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,855 | €21,847 | +€10,992 | +101.3% |
| Amounts payable | 17/49 | €35,069 | €18,525 | -€16,544 | -47.2% |
| Amounts payable after more than one year | 17 | €13,054 | - | -€13,054 | |
| Financial debts | 170/4 | €13,054 | - | -€13,054 | |
| Amounts payable within one year | 42/48 | €22,015 | €18,525 | -€3,489 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €12,304 | €10,651 | -€1,652 | -13.4% |
| Financial debts | 43 | €64 | €64 | = | 0.0% |
| Credit institutions | 430/8 | €64 | €64 | = | 0.0% |
| Trade debts | 44 | €4,409 | €711 | -€3,697 | -83.9% |
| Suppliers | 440/4 | €4,409 | €711 | -€3,697 | -83.9% |
| Taxes, remuneration and social security | 45 | €5,238 | €7,099 | +€1,860 | +35.5% |
| Taxes | 450/3 | €5,238 | €7,099 | +€1,860 | +35.5% |
| Remuneration, social security and pensions | 62 | €59,126 | €70,529 | +€11,403 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,540 | €9,633 | +€93 | +1.0% |
| Other operating charges | 640/8 | €11,028 | €7,474 | -€3,554 | -32.2% |
| Gross operating margin | 9900 | €82,751 | €102,922 | +€20,172 | +24.4% |
| Operating profit (loss) | 9901 | €3,057 | €15,287 | +€12,229 | +400.0% |
| Financial charges | 65/66B | €2,420 | €730 | -€1,690 | -69.8% |
| Recurring financial charges | 65 | €2,420 | €730 | -€1,690 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €637 | €14,557 | +€13,919 | +2184.3% |
| Income taxes | 67/77 | - | €3,565 | +€3,565 | |
| Profit (loss) for the period | 9904 | €637 | €10,992 | +€10,355 | +1624.9% |
| Profit (loss) for the period to be appropriated | 9905 | €637 | €10,992 | +€10,355 | +1624.9% |
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 29 September 2026 via checked.be.