Celina: 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.
Celina
Largest movements
- Cash -€8,547
down €8,547 (-7.7%), from €111,703 to €103,156
mainly Other debts (-€28,573) and Deferred charges and accrued income (-€2,271)
- Tangible fixed assets -€3,207
down €3,207 (-26.7%), from €11,996 to €8,789
of which Plant, machinery and equipment: -€2,479
- Deferred charges and accrued income +€2,271
up €2,271 (+251.9%), from €901 to €3,172
- Stocks and contracts -€1,833
down €1,833 (-27.3%), from €6,724 to €4,891
- Other debts -€28,573
down €28,573 (-52.0%), from €54,896 to €26,323
- Reserves +€15,846
up €15,846 (+50.0%), from €31,679 to €47,525
- Tax, wage and social debts +€3,832
up €3,832 (+36.1%), from €10,611 to €14,443
of which Taxes: +€5,734
- Gross operating margin +€12,641
up €12,641 (+35.4%), from €35,676 to €48,316
- Staff costs +€6,723
up €6,723 (+54.5%), from €12,340 to €19,063
- Taxes +€2,988
up €2,988 (+73.5%), from €4,066 to €7,054
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 | €134,151 | €123,589 | -€10,562 | -7.9% |
| Fixed assets | 21/28 | €11,996 | €8,789 | -€3,207 | -26.7% |
| Tangible fixed assets | 22/27 | €11,996 | €8,789 | -€3,207 | -26.7% |
| Plant, machinery and equipment | 23 | €7,826 | €5,347 | -€2,479 | -31.7% |
| Other tangible fixed assets | 26 | €4,170 | €3,442 | -€728 | -17.5% |
| Current assets | 29/58 | €122,155 | €114,800 | -€7,355 | -6.0% |
| Stocks and contracts in progress | 3 | €6,724 | €4,891 | -€1,833 | -27.3% |
| Stocks | 30/36 | €6,724 | €4,891 | -€1,833 | -27.3% |
| Amounts receivable within one year | 40/41 | €2,827 | €3,581 | +€754 | +26.7% |
| Trade receivables | 40 | €2,133 | €1,800 | -€333 | -15.6% |
| Other amounts receivable | 41 | €694 | €1,781 | +€1,087 | +156.7% |
| Cash at bank and in hand | 54/58 | €111,703 | €103,156 | -€8,547 | -7.7% |
| Deferred charges and accrued income | 490/1 | €901 | €3,172 | +€2,271 | +251.9% |
| Total equity and liabilities | 10/49 | €134,151 | €123,589 | -€10,562 | -7.9% |
| Equity | 10/15 | €63,497 | €79,343 | +€15,846 | +25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,679 | €47,525 | +€15,846 | +50.0% |
| Distributable reserves | 133 | €31,679 | €47,525 | +€15,846 | +50.0% |
| Profit (loss) carried forward | 14 | €25,619 | €25,619 | = | 0.0% |
| Amounts payable | 17/49 | €70,654 | €44,246 | -€26,408 | -37.4% |
| Amounts payable within one year | 42/48 | €70,654 | €44,246 | -€26,408 | -37.4% |
| Financial debts | 43 | €677 | €0 | -€677 | -100.0% |
| Credit institutions | 430/8 | €677 | €0 | -€677 | -100.0% |
| Trade debts | 44 | €4,471 | €3,480 | -€991 | -22.2% |
| Suppliers | 440/4 | €4,471 | €3,480 | -€991 | -22.2% |
| Taxes, remuneration and social security | 45 | €10,611 | €14,443 | +€3,832 | +36.1% |
| Taxes | 450/3 | €8,212 | €13,946 | +€5,734 | +69.8% |
| Remuneration and social security | 454/9 | €2,399 | €497 | -€1,902 | -79.3% |
| Other amounts payable | 47/48 | €54,896 | €26,323 | -€28,573 | -52.0% |
| Remuneration, social security and pensions | 62 | €12,340 | €19,063 | +€6,723 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,749 | €3,207 | +€458 | +16.7% |
| Other operating charges | 640/8 | €2,581 | €2,846 | +€264 | +10.2% |
| Gross operating margin | 9900 | €35,676 | €48,316 | +€12,641 | +35.4% |
| Operating profit (loss) | 9901 | €18,005 | €23,200 | +€5,195 | +28.9% |
| Financial income | 75/76B | €37 | €0 | -€37 | -100.0% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -100.0% |
| Financial charges | 65/66B | €199 | €300 | +€101 | +50.6% |
| Recurring financial charges | 65 | €199 | €300 | +€101 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €17,842 | €22,900 | +€5,058 | +28.3% |
| Income taxes | 67/77 | €4,066 | €7,054 | +€2,988 | +73.5% |
| Profit (loss) for the period | 9904 | €13,777 | €15,846 | +€2,070 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,777 | €15,846 | +€2,070 | +15.0% |
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 6 October 2026 via checked.be.