CELINE CONSTRUCT: 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.
CELINE CONSTRUCT
Largest movements
- Receivables within one year +€4,345
up €4,345 (+16.6%), from €26,146 to €30,491
of which Trade receivables: +€8,089
- Cash +€1,775
up €1,775 (+66.2%), from €2,681 to €4,456
mainly Tax, wage and social debts (+€4,848) and Net result for the year (+€1,212)
- Tax, wage and social debts +€4,848
up €4,848 (+97.6%), from €4,969 to €9,817
of which Remuneration and social security: +€4,500
- Profit (loss) carried forward +€1,212
up €1,212 (+5.4%), from €22,463 to €23,675
- Gross operating margin -€21,304
down €21,304 (-92.7%), from €22,974 to €1,670
- Taxes -€4,620
down €4,620 (-93.0%), from €4,969 to €348
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 | €28,827 | €34,947 | +€6,120 | +21.2% |
| Current assets | 29/58 | €28,827 | €34,947 | +€6,120 | +21.2% |
| Amounts receivable within one year | 40/41 | €26,146 | €30,491 | +€4,345 | +16.6% |
| Trade receivables | 40 | €22,218 | €30,307 | +€8,089 | +36.4% |
| Other amounts receivable | 41 | €3,928 | €184 | -€3,744 | -95.3% |
| Cash at bank and in hand | 54/58 | €2,681 | €4,456 | +€1,775 | +66.2% |
| Total equity and liabilities | 10/49 | €28,827 | €34,947 | +€6,120 | +21.2% |
| Equity | 10/15 | €23,463 | €24,675 | +€1,212 | +5.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,463 | €23,675 | +€1,212 | +5.4% |
| Amounts payable | 17/49 | €5,364 | €10,272 | +€4,908 | +91.5% |
| Amounts payable within one year | 42/48 | €5,364 | €10,272 | +€4,908 | +91.5% |
| Trade debts | 44 | €345 | €404 | +€59 | +17.2% |
| Suppliers | 440/4 | €345 | €404 | +€59 | +17.2% |
| Taxes, remuneration and social security | 45 | €4,969 | €9,817 | +€4,848 | +97.6% |
| Taxes | 450/3 | €4,969 | €5,317 | +€348 | +7.0% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Other operating charges | 640/8 | €136 | €14 | -€123 | -90.0% |
| Gross operating margin | 9900 | €22,974 | €1,670 | -€21,304 | -92.7% |
| Operating profit (loss) | 9901 | €22,837 | €1,656 | -€21,181 | -92.7% |
| Financial charges | 65/66B | €230 | €96 | -€134 | -58.4% |
| Recurring financial charges | 65 | €230 | €96 | -€134 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €22,607 | €1,560 | -€21,047 | -93.1% |
| Income taxes | 67/77 | €4,969 | €348 | -€4,620 | -93.0% |
| Profit (loss) for the period | 9904 | €17,638 | €1,212 | -€16,426 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,638 | €1,212 | -€16,426 | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.