CELINE SERAN: 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 SERAN
Largest movements
- Receivables after one year -€4,000
down €4,000 (-21.6%), from €18,500 to €14,500
- Other debts -€3,164
down €3,164 (-91.6%), from €3,453 to €290
- Profit (loss) carried forward -€963
down €963 (-5.8%), from €16,606 to €15,643
- Financial charges +€42
up €42 (+55.6%), from €75 to €117
- Gross operating margin +€29
up €29 (+3.3%), from -€875 to -€846
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 | €28,119 | €24,065 | -€4,054 | -14.4% |
| Current assets | 29/58 | €28,119 | €24,065 | -€4,054 | -14.4% |
| Amounts receivable after more than one year | 29 | €18,500 | €14,500 | -€4,000 | -21.6% |
| Other amounts receivable | 291 | €18,500 | €14,500 | -€4,000 | -21.6% |
| Cash at bank and in hand | 54/58 | €5,274 | €5,220 | -€54 | -1.0% |
| Deferred charges and accrued income | 490/1 | €4,346 | €4,346 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,119 | €24,065 | -€4,054 | -14.4% |
| Equity | 10/15 | €24,666 | €23,703 | -€963 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,606 | €15,643 | -€963 | -5.8% |
| Amounts payable | 17/49 | €3,453 | €362 | -€3,091 | -89.5% |
| Amounts payable within one year | 42/48 | €3,453 | €362 | -€3,091 | -89.5% |
| Trade debts | 44 | - | €73 | +€73 | |
| Suppliers | 440/4 | - | €73 | +€73 | |
| Other amounts payable | 47/48 | €3,453 | €290 | -€3,164 | -91.6% |
| Gross operating margin | 9900 | -€875 | -€846 | +€29 | +3.3% |
| Operating profit (loss) | 9901 | -€875 | -€846 | +€29 | +3.3% |
| Financial charges | 65/66B | €75 | €117 | +€42 | +55.6% |
| Recurring financial charges | 65 | €75 | €117 | +€42 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€950 | -€963 | -€13 | -1.4% |
| Profit (loss) for the period | 9904 | -€950 | -€963 | -€13 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€950 | -€963 | -€13 | -1.4% |
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 22 October 2026 via checked.be.