CELIN: 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.
CELIN
Largest movements
- Cash -€23,831
down €23,831 (-94.5%), from €25,205 to €1,374
mainly Tax, wage and social debts (-€21,258) and Receivables within one year (-€4,498)
- Receivables within one year +€4,498
up €4,498 (+2.0%), from €227,225 to €231,724
- Tax, wage and social debts -€21,258
no longer reported in 2026 (was €21,258)
- Gross operating margin -€348,333
down €348,333, from €345,290 to -€3,042
- Taxes -€97,873
down €97,873 (-99.3%), from €98,515 to €642
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,431 | €233,098 | -€19,333 | -7.7% |
| Current assets | 29/58 | €252,431 | €233,098 | -€19,333 | -7.7% |
| Amounts receivable within one year | 40/41 | €227,225 | €231,724 | +€4,498 | +2.0% |
| Other amounts receivable | 41 | €227,225 | €231,724 | +€4,498 | +2.0% |
| Cash at bank and in hand | 54/58 | €25,205 | €1,374 | -€23,831 | -94.5% |
| Total equity and liabilities | 10/49 | €252,431 | €233,098 | -€19,333 | -7.7% |
| Equity | 10/15 | €231,173 | €233,098 | +€1,925 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €212,581 | €212,581 | = | 0.0% |
| Distributable reserves | 133 | €212,581 | €212,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,925 | +€1,925 | |
| Amounts payable | 17/49 | €21,258 | - | -€21,258 | |
| Amounts payable within one year | 42/48 | €21,258 | - | -€21,258 | |
| Taxes, remuneration and social security | 45 | €21,258 | - | -€21,258 | |
| Taxes | 450/3 | €21,258 | - | -€21,258 | |
| Non-recurring operating income | 76A | €338,349 | - | -€338,349 | |
| Other operating charges | 640/8 | €2,317 | €548 | -€1,769 | -76.4% |
| Gross operating margin | 9900 | €345,290 | -€3,042 | -€348,333 | |
| Operating profit (loss) | 9901 | €342,973 | -€3,590 | -€346,563 | |
| Financial income | 75/76B | €4,187 | €6,218 | +€2,031 | +48.5% |
| Recurring financial income | 75 | €4,187 | €6,218 | +€2,031 | +48.5% |
| Financial charges | 65/66B | €130 | €61 | -€69 | -53.0% |
| Recurring financial charges | 65 | €130 | €61 | -€69 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €347,031 | €2,567 | -€344,464 | -99.3% |
| Income taxes | 67/77 | €98,515 | €642 | -€97,873 | -99.3% |
| Profit (loss) for the period | 9904 | €248,516 | €1,925 | -€246,591 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €248,516 | €1,925 | -€246,591 | -99.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2025 and 25 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.