Céline KMK: 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.
Céline KMK
Largest movements
- Cash +€41,428
up €41,428 (+66.6%), from €62,179 to €103,607
mainly Net result for the year (+€79,101) and Other debts (+€30,940)
- Tangible fixed assets +€8,721
up €8,721 (+56.3%), from €15,479 to €24,200
of which Other tangible fixed assets: +€5,702
- Receivables within one year +€2,043
new in 2025: €2,043
- Other debts +€30,940
up €30,940 (+88.0%), from €35,170 to €66,111
- Tax, wage and social debts +€12,168
up €12,168 (+50.8%), from €23,975 to €36,143
of which Taxes: +€6,098
- Debts after one year +€5,571
up €5,571 (+113%), from €4,931 to €10,502
- Current portion of long-term debt +€3,557
up €3,557 (+113%), from €3,137 to €6,694
- Gross operating margin +€64,943
up €64,943 (+47.9%), from €135,471 to €200,414
- Staff costs +€21,742
up €21,742 (+31.8%), from €68,393 to €90,134
- Taxes +€11,770
up €11,770 (+79.2%), from €14,856 to €26,626
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 | €81,993 | €134,424 | +€52,431 | +63.9% |
| Fixed assets | 21/28 | €19,814 | €28,535 | +€8,721 | +44.0% |
| Tangible fixed assets | 22/27 | €15,479 | €24,200 | +€8,721 | +56.3% |
| Land and buildings | 22 | €9,870 | €7,956 | -€1,914 | -19.4% |
| Plant, machinery and equipment | 23 | €1,352 | €6,546 | +€5,193 | +384% |
| Furniture and vehicles | 24 | €4,257 | €3,997 | -€260 | -6.1% |
| Other tangible fixed assets | 26 | - | €5,702 | +€5,702 | |
| Financial fixed assets | 28 | €4,335 | €4,335 | = | 0.0% |
| Current assets | 29/58 | €62,179 | €105,888 | +€43,709 | +70.3% |
| Amounts receivable within one year | 40/41 | - | €2,043 | +€2,043 | |
| Other amounts receivable | 41 | - | €2,043 | +€2,043 | |
| Cash at bank and in hand | 54/58 | €62,179 | €103,607 | +€41,428 | +66.6% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €81,993 | €134,424 | +€52,431 | +63.9% |
| Equity | 10/15 | €14,048 | €13,149 | -€899 | -6.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,048 | €3,149 | -€899 | -22.2% |
| Amounts payable | 17/49 | €67,945 | €121,274 | +€53,330 | +78.5% |
| Amounts payable after more than one year | 17 | €4,931 | €10,502 | +€5,571 | +113% |
| Financial debts | 170/4 | €4,931 | €10,502 | +€5,571 | +113% |
| Amounts payable within one year | 42/48 | €63,014 | €110,772 | +€47,759 | +75.8% |
| Current portion of amounts payable after more than one year | 42 | €3,137 | €6,694 | +€3,557 | +113% |
| Trade debts | 44 | €731 | €1,824 | +€1,094 | +150% |
| Suppliers | 440/4 | €731 | €1,824 | +€1,094 | +150% |
| Taxes, remuneration and social security | 45 | €23,975 | €36,143 | +€12,168 | +50.8% |
| Taxes | 450/3 | €15,689 | €21,788 | +€6,098 | +38.9% |
| Remuneration and social security | 454/9 | €8,286 | €14,356 | +€6,069 | +73.2% |
| Other amounts payable | 47/48 | €35,170 | €66,111 | +€30,940 | +88.0% |
| Remuneration, social security and pensions | 62 | €68,393 | €90,134 | +€21,742 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,902 | €5,569 | -€1,333 | -19.3% |
| Other operating charges | 640/8 | €913 | €465 | -€449 | -49.1% |
| Gross operating margin | 9900 | €135,471 | €200,414 | +€64,943 | +47.9% |
| Operating profit (loss) | 9901 | €59,263 | €104,247 | +€44,984 | +75.9% |
| Financial income | 75/76B | €261 | €2,063 | +€1,802 | +689% |
| Recurring financial income | 75 | €261 | €2,063 | +€1,802 | +689% |
| Financial charges | 65/66B | €2,174 | €583 | -€1,591 | -73.2% |
| Recurring financial charges | 65 | €2,174 | €583 | -€1,591 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €57,351 | €105,727 | +€48,377 | +84.4% |
| Income taxes | 67/77 | €14,856 | €26,626 | +€11,770 | +79.2% |
| Profit (loss) for the period | 9904 | €42,495 | €79,101 | +€36,606 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,495 | €79,101 | +€36,606 | +86.1% |
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 31 October 2026 via checked.be.