CELILI: 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.
CELILI
Largest movements
- Receivables within one year +€101,663
up €101,663 (+252%), from €40,394 to €142,057
of which Trade receivables: +€98,913
- Deferred charges and accrued income +€86,871
up €86,871 (+347%), from €25,001 to €111,872
- Cash +€18,649
up €18,649 (+12.5%), from €149,064 to €167,713
mainly Trade debts (+€272,526) and Depreciation (+€17,852)
- Tangible fixed assets -€14,772
down €14,772 (-50.4%), from €29,281 to €14,509
of which Furniture and vehicles: -€13,980
- Trade debts +€272,526
up €272,526 (+2,997%), from €9,092 to €281,618
- Other debts -€32,180
down €32,180 (-14.3%), from €225,340 to €193,160
- Profit (loss) carried forward -€22,981
down €22,981 (-41.9%), from €54,839 to €31,858
- Tax, wage and social debts -€16,515
down €16,515 (-97.8%), from €16,892 to €377
of which Taxes: -€10,764
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Purchases and services -€1.3m
no longer reported in 2025 (was €1.3m)
- Gross operating margin -€67,002
down €67,002 (-47.4%), from €141,423 to €74,421
- Taxes +€18,982
new in 2025: €18,982
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 | €335,419 | €531,333 | +€195,914 | +58.4% |
| Fixed assets | 21/28 | €54,431 | €39,659 | -€14,772 | -27.1% |
| Tangible fixed assets | 22/27 | €29,281 | €14,509 | -€14,772 | -50.4% |
| Plant, machinery and equipment | 23 | €2,486 | €1,694 | -€792 | -31.9% |
| Furniture and vehicles | 24 | €26,795 | €12,815 | -€13,980 | -52.2% |
| Financial fixed assets | 28 | €25,150 | €25,150 | = | 0.0% |
| Current assets | 29/58 | €280,988 | €491,673 | +€210,685 | +75.0% |
| Stocks and contracts in progress | 3 | €66,529 | €70,031 | +€3,502 | +5.3% |
| Stocks | 30/36 | €66,529 | €70,031 | +€3,502 | +5.3% |
| Amounts receivable within one year | 40/41 | €40,394 | €142,057 | +€101,663 | +252% |
| Trade receivables | 40 | €13,500 | €112,413 | +€98,913 | +733% |
| Other amounts receivable | 41 | €26,894 | €29,644 | +€2,750 | +10.2% |
| Cash at bank and in hand | 54/58 | €149,064 | €167,713 | +€18,649 | +12.5% |
| Deferred charges and accrued income | 490/1 | €25,001 | €111,872 | +€86,871 | +347% |
| Total equity and liabilities | 10/49 | €335,419 | €531,333 | +€195,914 | +58.4% |
| Equity | 10/15 | €77,539 | €54,558 | -€22,981 | -29.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,500 | €16,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,775 | €4,775 | +€0 | 0.0% |
| Distributable reserves | 133 | €11,725 | €11,725 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €54,839 | €31,858 | -€22,981 | -41.9% |
| Amounts payable | 17/49 | €257,880 | €476,774 | +€218,894 | +84.9% |
| Amounts payable after more than one year | 17 | €3,888 | - | -€3,888 | |
| Financial debts | 170/4 | €3,888 | - | -€3,888 | |
| Amounts payable within one year | 42/48 | €253,992 | €476,774 | +€222,782 | +87.7% |
| Current portion of amounts payable after more than one year | 42 | €2,668 | €1,620 | -€1,048 | -39.3% |
| Trade debts | 44 | €9,092 | €281,618 | +€272,526 | +2,997% |
| Suppliers | 440/4 | €9,092 | €281,618 | +€272,526 | +2,997% |
| Taxes, remuneration and social security | 45 | €16,892 | €377 | -€16,515 | -97.8% |
| Taxes | 450/3 | €11,141 | €377 | -€10,764 | -96.6% |
| Remuneration and social security | 454/9 | €5,751 | - | -€5,751 | |
| Other amounts payable | 47/48 | €225,340 | €193,160 | -€32,180 | -14.3% |
| Turnover | 70 | €1,477,231 | - | -€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,335,877 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €62,448 | €57,950 | -€4,498 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,023 | €17,852 | +€12,829 | +255% |
| Other operating charges | 640/8 | €3,254 | €1,346 | -€1,908 | -58.6% |
| Non-recurring operating charges | 66A | €8 | - | -€8 | |
| Gross operating margin | 9900 | €141,423 | €74,421 | -€67,002 | -47.4% |
| Operating profit (loss) | 9901 | €70,690 | -€2,727 | -€73,417 | |
| Financial income | 75/76B | €10,859 | €1,374 | -€9,485 | -87.3% |
| Recurring financial income | 75 | €10,859 | €1,374 | -€9,485 | -87.3% |
| Financial charges | 65/66B | €609 | €2,646 | +€2,037 | +335% |
| Recurring financial charges | 65 | €609 | €2,646 | +€2,037 | +335% |
| Profit (loss) for the period before taxes | 9903 | €80,940 | -€3,999 | -€84,939 | |
| Income taxes | 67/77 | - | €18,982 | +€18,982 | |
| Profit (loss) for the period | 9904 | €80,940 | -€22,981 | -€103,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,940 | -€22,981 | -€103,921 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.