CELIMODA: 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.
CELIMODA
Largest movements
- Tangible fixed assets -€46,747
down €46,747 (-6.0%), from €784,106 to €737,359
of which Land and buildings: -€42,896
- Debts after one year -€33,807
down €33,807 (-7.7%), from €439,204 to €405,398
- Other debts -€11,657
down €11,657 (-34.4%), from €33,900 to €22,243
- Gross operating margin -€7,638
down €7,638 (-10.3%), from €73,901 to €66,263
- Other operating charges -€2,465
down €2,465 (-27.4%), from €8,997 to €6,532
- Financial charges -€2,338
down €2,338 (-14.9%), from €15,730 to €13,393
of which Non-recurring financial charges: -€1,559
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 | €787,839 | €747,376 | -€40,463 | -5.1% |
| Fixed assets | 21/28 | €784,106 | €737,359 | -€46,747 | -6.0% |
| Tangible fixed assets | 22/27 | €784,106 | €737,359 | -€46,747 | -6.0% |
| Land and buildings | 22 | €768,585 | €725,689 | -€42,896 | -5.6% |
| Furniture and vehicles | 24 | €1,392 | €944 | -€448 | -32.2% |
| Other tangible fixed assets | 26 | €14,129 | €10,726 | -€3,403 | -24.1% |
| Current assets | 29/58 | €3,732 | €10,017 | +€6,285 | +168.4% |
| Cash at bank and in hand | 54/58 | €1,041 | €7,284 | +€6,243 | +599.6% |
| Deferred charges and accrued income | 490/1 | €2,691 | €2,733 | +€42 | +1.5% |
| Total equity and liabilities | 10/49 | €787,839 | €747,376 | -€40,463 | -5.1% |
| Equity | 10/15 | €276,425 | €276,016 | -€409 | -0.1% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €2,621 | €2,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,621 | €2,621 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,621 | €2,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,196 | -€46,605 | -€409 | -0.9% |
| Amounts payable | 17/49 | €511,413 | €471,360 | -€40,053 | -7.8% |
| Amounts payable after more than one year | 17 | €439,204 | €405,398 | -€33,807 | -7.7% |
| Financial debts | 170/4 | €439,204 | €405,398 | -€33,807 | -7.7% |
| Amounts payable within one year | 42/48 | €72,209 | €65,962 | -€6,247 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €36,459 | €37,400 | +€941 | +2.6% |
| Trade debts | 44 | €1,850 | €6,319 | +€4,470 | +241.6% |
| Suppliers | 440/4 | €1,850 | €6,319 | +€4,470 | +241.6% |
| Other amounts payable | 47/48 | €33,900 | €22,243 | -€11,657 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,747 | €46,747 | = | 0.0% |
| Other operating charges | 640/8 | €8,997 | €6,532 | -€2,465 | -27.4% |
| Gross operating margin | 9900 | €73,901 | €66,263 | -€7,638 | -10.3% |
| Operating profit (loss) | 9901 | €18,156 | €12,983 | -€5,173 | -28.5% |
| Financial charges | 65/66B | €15,730 | €13,393 | -€2,338 | -14.9% |
| Recurring financial charges | 65 | €14,141 | €13,363 | -€778 | -5.5% |
| Non-recurring financial charges | 66B | €1,589 | €30 | -€1,559 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €2,426 | -€409 | -€2,835 | |
| Profit (loss) for the period | 9904 | €2,426 | -€409 | -€2,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,426 | -€409 | -€2,835 |
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 1 October 2026 via checked.be.