CELIMMO: 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.
CELIMMO
Largest movements
- Tangible fixed assets -€20,856
down €20,856 (-9.1%), from €230,027 to €209,171
of which Land and buildings: -€20,103
- Current investments +€9,988
up €9,988 (+2.4%), from €409,952 to €419,939
- Reserves -€15,991
down €15,991 (-32.9%), from €48,537 to €32,547
of which Distributable reserves: -€14,401
- Other debts +€8,416
up €8,416 (+43.1%), from €19,539 to €27,955
- Financial charges +€160,941
up €160,941 (+96.8%), from -€166,341 to -€5,400
- Gross operating margin +€6,381
up €6,381 (+10.1%), from €62,929 to €69,310
- Financial income +€2,322
up €2,322 (+725.3%), from €320 to €2,642
- Taxes -€781
down €781 (-7.6%), from €10,217 to €9,436
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 | €641,169 | €636,970 | -€4,199 | -0.7% |
| Fixed assets | 21/28 | €230,027 | €209,171 | -€20,856 | -9.1% |
| Tangible fixed assets | 22/27 | €230,027 | €209,171 | -€20,856 | -9.1% |
| Land and buildings | 22 | €228,387 | €208,285 | -€20,103 | -8.8% |
| Plant, machinery and equipment | 23 | €1,216 | €886 | -€330 | -27.1% |
| Furniture and vehicles | 24 | €423 | €0 | -€423 | -100.0% |
| Current assets | 29/58 | €411,142 | €427,799 | +€16,657 | +4.1% |
| Amounts receivable within one year | 40/41 | €3 | €3,243 | +€3,240 | +97586.4% |
| Other amounts receivable | 41 | €3 | €3,243 | +€3,240 | +97586.4% |
| Current investments | 50/53 | €409,952 | €419,939 | +€9,988 | +2.4% |
| Cash at bank and in hand | 54/58 | €337 | €3,538 | +€3,201 | +951.1% |
| Deferred charges and accrued income | 490/1 | €851 | €1,079 | +€228 | +26.9% |
| Total equity and liabilities | 10/49 | €641,169 | €636,970 | -€4,199 | -0.7% |
| Equity | 10/15 | €598,215 | €582,225 | -€15,991 | -2.7% |
| Contributions | 10/11 | €549,678 | €549,678 | = | 0.0% |
| Capital | 10 | €549,678 | €549,678 | = | 0.0% |
| Issued capital | 100 | €549,678 | €549,678 | = | 0.0% |
| Reserves | 13 | €48,537 | €32,547 | -€15,991 | -32.9% |
| Non-distributable reserves | 130/1 | €12,527 | €10,938 | -€1,589 | -12.7% |
| Legal reserve | 130 | €12,527 | €10,938 | -€1,589 | -12.7% |
| Distributable reserves | 133 | €36,010 | €21,609 | -€14,401 | -40.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,954 | €54,746 | +€11,792 | +27.5% |
| Amounts payable within one year | 42/48 | €40,309 | €51,008 | +€10,699 | +26.5% |
| Financial debts | 43 | €7,300 | €7,000 | -€300 | -4.1% |
| Credit institutions | 430/8 | €7,300 | €7,000 | -€300 | -4.1% |
| Trade debts | 44 | €998 | €2,460 | +€1,461 | +146.4% |
| Suppliers | 440/4 | €998 | €2,460 | +€1,461 | +146.4% |
| Taxes, remuneration and social security | 45 | €12,472 | €13,593 | +€1,121 | +9.0% |
| Taxes | 450/3 | €12,472 | €13,593 | +€1,121 | +9.0% |
| Other amounts payable | 47/48 | €19,539 | €27,955 | +€8,416 | +43.1% |
| Accrued charges and deferred income | 492/3 | €2,644 | €3,738 | +€1,093 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,737 | €20,856 | +€119 | +0.6% |
| Other operating charges | 640/8 | €10,401 | €10,723 | +€322 | +3.1% |
| Gross operating margin | 9900 | €62,929 | €69,310 | +€6,381 | +10.1% |
| Operating profit (loss) | 9901 | €31,792 | €37,731 | +€5,940 | +18.7% |
| Financial income | 75/76B | €320 | €2,642 | +€2,322 | +725.3% |
| Recurring financial income | 75 | €320 | €2,642 | +€2,322 | +725.3% |
| Financial charges | 65/66B | -€166,341 | -€5,400 | +€160,941 | +96.8% |
| Recurring financial charges | 65 | -€166,341 | -€5,400 | +€160,941 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €198,453 | €45,773 | -€152,680 | -76.9% |
| Income taxes | 67/77 | €10,217 | €9,436 | -€781 | -7.6% |
| Profit (loss) for the period | 9904 | €188,236 | €36,338 | -€151,899 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €188,236 | €36,338 | -€151,899 | -80.7% |
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.