Celimmo Invest: what changed
Celimmo Invest
Largest movements
- Current investments -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Cash +€36,369
up €36,369 (+36.9%), from €98,510 to €134,878
mainly Current investments (+€100,000) and Net result for the year (+€62,158)
- Reserves -€63,000
down €63,000 (-16.0%), from €394,803 to €331,803
of which Distributable reserves: -€63,000
- Financial income +€8,161
up €8,161 (+124%), from €6,563 to €14,724
- Gross operating margin +€4,101
up €4,101 (+5.3%), from €77,232 to €81,333
- Taxes +€3,228
up €3,228 (+12.5%), from €25,897 to €29,125
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €800,555 | €733,635 | -€66,920 | -8.4% |
| Fixed assets | 21/28 | €302,046 | €298,465 | -€3,581 | -1.2% |
| Tangible fixed assets | 22/27 | €302,046 | €298,465 | -€3,581 | -1.2% |
| Land and buildings | 22 | €302,046 | €298,465 | -€3,581 | -1.2% |
| Current assets | 29/58 | €498,510 | €435,170 | -€63,340 | -12.7% |
| Amounts receivable within one year | 40/41 | - | €292 | +€292 | |
| Other amounts receivable | 41 | - | €292 | +€292 | |
| Current investments | 50/53 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €98,510 | €134,878 | +€36,369 | +36.9% |
| Total equity and liabilities | 10/49 | €800,555 | €733,635 | -€66,920 | -8.4% |
| Equity | 10/15 | €795,327 | €732,335 | -€62,992 | -7.9% |
| Contributions | 10/11 | €38,551 | €38,551 | = | 0.0% |
| Reserves | 13 | €394,803 | €331,803 | -€63,000 | -16.0% |
| Tax-exempt reserves | 132 | €4,435 | €4,435 | = | 0.0% |
| Distributable reserves | 133 | €390,368 | €327,368 | -€63,000 | -16.1% |
| Profit (loss) carried forward | 14 | €361,973 | €361,982 | +€8 | 0.0% |
| Amounts payable | 17/49 | €5,228 | €1,300 | -€3,928 | -75.1% |
| Amounts payable within one year | 42/48 | €5,228 | €1,300 | -€3,928 | -75.1% |
| Trade debts | 44 | €1,300 | €1,300 | = | 0.0% |
| Suppliers | 440/4 | €1,300 | €1,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,928 | €0 | -€3,928 | -100% |
| Taxes | 450/3 | €3,928 | €0 | -€3,928 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,712 | €3,581 | -€131 | -3.5% |
| Other operating charges | 640/8 | €933 | €979 | +€46 | +4.9% |
| Gross operating margin | 9900 | €77,232 | €81,333 | +€4,101 | +5.3% |
| Operating profit (loss) | 9901 | €72,587 | €76,773 | +€4,186 | +5.8% |
| Financial income | 75/76B | €6,563 | €14,724 | +€8,161 | +124% |
| Recurring financial income | 75 | €6,563 | €14,724 | +€8,161 | +124% |
| Financial charges | 65/66B | €155 | €213 | +€59 | +38.0% |
| Recurring financial charges | 65 | €155 | €213 | +€59 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €78,995 | €91,283 | +€12,288 | +15.6% |
| Income taxes | 67/77 | €25,897 | €29,125 | +€3,228 | +12.5% |
| Profit (loss) for the period | 9904 | €53,098 | €62,158 | +€9,060 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,098 | €62,158 | +€9,060 | +17.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.