CELINE CUIR: what changed
Two financial 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 CUIR
Largest movements
- Cash +€531
up €531 (+118%), from €450 to €981
mainly Other debts (+€1,623) and Net result for the year (+€647)
- Receivables within one year +€98
new in 2025: €98
- Tax, wage and social debts -€2,207
down €2,207 (-79.6%), from €2,773 to €566
- Other debts +€1,623
up €1,623 (+1,011%), from €160 to €1,783
- Profit (loss) carried forward +€647
up €647 (+2.8%), from -€23,383 to -€22,736
- Trade debts +€567
new in 2025: €567
- Financial income -€10,860
no longer reported in 2025 (was €10,860)
of which Financial income: -€10,860
- Taxes -€3,034
down €3,034, from €1,800 to -€1,234
- Gross operating margin -€940
down €940, from €472 to -€468
- Financial charges +€15
up €15 (+14.0%), from €105 to €119
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.
Derived cash bridge
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 | €450 | €1,079 | +€629 | +140% |
| Current assets | 29/58 | €450 | €1,079 | +€629 | +140% |
| Amounts receivable within one year | 40/41 | - | €98 | +€98 | |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Cash at bank and in hand | 54/58 | €450 | €981 | +€531 | +118% |
| Total equity and liabilities | 10/49 | €450 | €1,079 | +€629 | +140% |
| Equity | 10/15 | -€2,483 | -€1,836 | +€647 | +26.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,383 | -€22,736 | +€647 | +2.8% |
| Amounts payable | 17/49 | €2,933 | €2,916 | -€18 | -0.6% |
| Amounts payable within one year | 42/48 | €2,933 | €2,916 | -€18 | -0.6% |
| Trade debts | 44 | - | €567 | +€567 | |
| Suppliers | 440/4 | - | €567 | +€567 | |
| Taxes, remuneration and social security | 45 | €2,773 | €566 | -€2,207 | -79.6% |
| Taxes | 450/3 | €2,773 | €566 | -€2,207 | -79.6% |
| Other amounts payable | 47/48 | €160 | €1,783 | +€1,623 | +1,011% |
| Gross operating margin | 9900 | €472 | -€468 | -€940 | |
| Operating profit (loss) | 9901 | €472 | -€468 | -€940 | |
| Financial income | 75/76B | €10,860 | - | -€10,860 | |
| Recurring financial income | 75 | €10,860 | - | -€10,860 | |
| Non-recurring financial income | 76B | €10,860 | - | -€10,860 | |
| Financial charges | 65/66B | €105 | €119 | +€15 | +14.0% |
| Recurring financial charges | 65 | €105 | €119 | +€15 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €11,227 | -€588 | -€11,814 | |
| Income taxes | 67/77 | €1,800 | -€1,234 | -€3,034 | |
| Profit (loss) for the period | 9904 | €9,427 | €647 | -€8,780 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,427 | €647 | -€8,780 | -93.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.