CELIMAN IMMO: 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.
CELIMAN IMMO
Largest movements
- Cash +€3,882
up €3,882 (+3.4%), from €113,837 to €117,719
mainly Net result for the year (+€3,412) and Depreciation (+€2,151)
- Tangible fixed assets -€2,151
down €2,151 (-19.9%), from €10,833 to €8,682
- Reserves +€3,400
up €3,400 (+16.9%), from €20,067 to €23,467
- Tax, wage and social debts -€1,537
no longer reported in 2024 (was €1,537)
- Gross operating margin +€2,628
up €2,628 (+46.7%), from €5,633 to €8,261
- Taxes +€1,063
up €1,063 (+200.9%), from €529 to €1,592
- Financial income +€243
up €243 (+73.1%), from €333 to €576
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,639 | €134,865 | +€2,225 | +1.7% |
| Fixed assets | 21/28 | €10,833 | €8,682 | -€2,151 | -19.9% |
| Tangible fixed assets | 22/27 | €10,833 | €8,682 | -€2,151 | -19.9% |
| Land and buildings | 22 | €10,833 | €8,682 | -€2,151 | -19.9% |
| Current assets | 29/58 | €121,806 | €126,183 | +€4,376 | +3.6% |
| Amounts receivable within one year | 40/41 | €6,344 | €7,655 | +€1,310 | +20.7% |
| Other amounts receivable | 41 | €6,344 | €7,655 | +€1,310 | +20.7% |
| Cash at bank and in hand | 54/58 | €113,837 | €117,719 | +€3,882 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,625 | €809 | -€816 | -50.2% |
| Total equity and liabilities | 10/49 | €132,639 | €134,865 | +€2,225 | +1.7% |
| Equity | 10/15 | €90,869 | €94,282 | +€3,412 | +3.8% |
| Contributions | 10/11 | €9,197 | €9,197 | = | 0.0% |
| Reserves | 13 | €20,067 | €23,467 | +€3,400 | +16.9% |
| Distributable reserves | 133 | €20,067 | €23,467 | +€3,400 | +16.9% |
| Profit (loss) carried forward | 14 | €61,605 | €61,617 | +€12 | 0.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €26,770 | €25,583 | -€1,187 | -4.4% |
| Amounts payable within one year | 42/48 | €25,604 | €23,710 | -€1,894 | -7.4% |
| Trade debts | 44 | €3,667 | €2,501 | -€1,166 | -31.8% |
| Suppliers | 440/4 | €3,667 | €2,501 | -€1,166 | -31.8% |
| Taxes, remuneration and social security | 45 | €1,537 | - | -€1,537 | |
| Taxes | 450/3 | €1,537 | - | -€1,537 | |
| Other amounts payable | 47/48 | €20,401 | €21,208 | +€808 | +4.0% |
| Accrued charges and deferred income | 492/3 | €1,166 | €1,873 | +€707 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €2,151 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €5,633 | €8,261 | +€2,628 | +46.7% |
| Operating profit (loss) | 9901 | €3,097 | €5,723 | +€2,625 | +84.7% |
| Financial income | 75/76B | €333 | €576 | +€243 | +73.1% |
| Recurring financial income | 75 | €333 | €576 | +€243 | +73.1% |
| Financial charges | 65/66B | €1,321 | €1,294 | -€27 | -2.1% |
| Recurring financial charges | 65 | €1,321 | €1,294 | -€27 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,109 | €5,005 | +€2,896 | +137.3% |
| Income taxes | 67/77 | €529 | €1,592 | +€1,063 | +200.9% |
| Profit (loss) for the period | 9904 | €1,580 | €3,412 | +€1,833 | +116.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,580 | €3,412 | +€1,833 | +116.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.