Celima: 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.
Celima
Largest movements
- Receivables within one year +€47,741
up €47,741 (+1271.8%), from €3,754 to €51,494
of which Other amounts receivable: +€45,000
- Tangible fixed assets -€26,620
down €26,620 (-6.8%), from €393,360 to €366,739
of which Plant, machinery and equipment: -€25,502
- Cash -€11,975
down €11,975 (-3.8%), from €318,622 to €306,647
mainly Receivables within one year (-€47,741) and Net result for the year (-€21,473)
- Accrued charges and deferred income +€25,048
up €25,048 (+1397.1%), from €1,793 to €26,841
- Profit (loss) carried forward -€21,473
down €21,473 (-10.6%), from -€202,761 to -€224,234
- Financial charges +€25,699
up €25,699 (+1568.5%), from €1,638 to €27,338
- Gross operating margin +€8,043
up €8,043 (+16.4%), from €49,123 to €57,167
- Depreciation +€1,791
up €1,791 (+4.4%), from €40,508 to €42,299
- Financial income -€1,539
down €1,539 (-100.0%), from €1,539 to €0
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 | €716,005 | €724,880 | +€8,875 | +1.2% |
| Fixed assets | 21/28 | €393,360 | €366,739 | -€26,620 | -6.8% |
| Tangible fixed assets | 22/27 | €393,360 | €366,739 | -€26,620 | -6.8% |
| Land and buildings | 22 | €119,950 | €118,832 | -€1,119 | -0.9% |
| Plant, machinery and equipment | 23 | €273,409 | €247,908 | -€25,502 | -9.3% |
| Current assets | 29/58 | €322,646 | €358,141 | +€35,495 | +11.0% |
| Amounts receivable within one year | 40/41 | €3,754 | €51,494 | +€47,741 | +1271.8% |
| Trade receivables | 40 | - | €2,741 | +€2,741 | |
| Other amounts receivable | 41 | €3,754 | €48,754 | +€45,000 | +1198.8% |
| Cash at bank and in hand | 54/58 | €318,622 | €306,647 | -€11,975 | -3.8% |
| Deferred charges and accrued income | 490/1 | €270 | €0 | -€270 | -100.0% |
| Total equity and liabilities | 10/49 | €716,005 | €724,880 | +€8,875 | +1.2% |
| Equity | 10/15 | €335,778 | €314,305 | -€21,473 | -6.4% |
| Contributions | 10/11 | €504,463 | €504,463 | = | 0.0% |
| Capital | 10 | €504,463 | €504,463 | = | 0.0% |
| Issued capital | 100 | €504,463 | €504,463 | = | 0.0% |
| Reserves | 13 | €34,075 | €34,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,112 | €17,112 | = | 0.0% |
| Legal reserve | 130 | €17,112 | €17,112 | = | 0.0% |
| Distributable reserves | 133 | €16,964 | €16,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,761 | -€224,234 | -€21,473 | -10.6% |
| Amounts payable | 17/49 | €380,227 | €410,575 | +€30,348 | +8.0% |
| Amounts payable within one year | 42/48 | €378,435 | €383,734 | +€5,300 | +1.4% |
| Trade debts | 44 | €102 | €0 | -€102 | -100.0% |
| Suppliers | 440/4 | €102 | €0 | -€102 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €378,333 | €383,734 | +€5,401 | +1.4% |
| Accrued charges and deferred income | 492/3 | €1,793 | €26,841 | +€25,048 | +1397.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,508 | €42,299 | +€1,791 | +4.4% |
| Other operating charges | 640/8 | €8,591 | €9,003 | +€411 | +4.8% |
| Gross operating margin | 9900 | €49,123 | €57,167 | +€8,043 | +16.4% |
| Operating profit (loss) | 9901 | €24 | €5,865 | +€5,841 | +24295.4% |
| Financial income | 75/76B | €1,539 | €0 | -€1,539 | -100.0% |
| Recurring financial income | 75 | €1,539 | €0 | -€1,539 | -100.0% |
| Financial charges | 65/66B | €1,638 | €27,338 | +€25,699 | +1568.5% |
| Recurring financial charges | 65 | €1,638 | €27,338 | +€25,699 | +1568.5% |
| Profit (loss) for the period before taxes | 9903 | -€75 | -€21,473 | -€21,398 | -28435.5% |
| Income taxes | 67/77 | €538 | €0 | -€538 | -100.0% |
| Profit (loss) for the period | 9904 | -€613 | -€21,473 | -€20,860 | -3401.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€613 | -€21,473 | -€20,860 | -3401.6% |
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 29 September 2026 via checked.be.