CELIPHEA: 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.
CELIPHEA
Largest movements
- Receivables within one year +€30,250
up €30,250 (+696.4%), from €4,344 to €34,594
of which Trade receivables: +€29,840
- Cash -€3,332
down €3,332 (-78.5%), from €4,243 to €911
mainly Receivables within one year (-€30,250) and Other debts (-€11,165)
- Deferred charges and accrued income +€542
up €542 (+498.1%), from €109 to €650
- Advances received +€36,970
up €36,970 (+3080.8%), from €1,200 to €38,170
- Other debts -€11,165
down €11,165 (-61.3%), from €18,219 to €7,055
- Profit (loss) carried forward +€2,760
up €2,760 (+13.8%), from -€20,031 to -€17,272
- Trade debts -€745
down €745 (-13.0%), from €5,743 to €4,998
- Tax, wage and social debts -€709
down €709 (-13.5%), from €5,232 to €4,524
- Gross operating margin +€13,616
up €13,616, from -€9,659 to €3,957
- Financial charges +€206
up €206 (+156.2%), from €132 to €337
- Other operating charges +€192
up €192 (+59.9%), from €320 to €512
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 | €12,863 | €39,975 | +€27,112 | +210.8% |
| Fixed assets | 21/28 | €4,167 | €3,819 | -€348 | -8.4% |
| Tangible fixed assets | 22/27 | €2,182 | €1,834 | -€348 | -16.0% |
| Plant, machinery and equipment | 23 | €105 | €30 | -€75 | -71.4% |
| Furniture and vehicles | 24 | €2,077 | €1,804 | -€273 | -13.2% |
| Financial fixed assets | 28 | €1,985 | €1,985 | = | 0.0% |
| Current assets | 29/58 | €8,696 | €36,156 | +€27,460 | +315.8% |
| Amounts receivable within one year | 40/41 | €4,344 | €34,594 | +€30,250 | +696.4% |
| Trade receivables | 40 | €4,336 | €34,176 | +€29,840 | +688.2% |
| Other amounts receivable | 41 | €8 | €418 | +€410 | +5181.6% |
| Cash at bank and in hand | 54/58 | €4,243 | €911 | -€3,332 | -78.5% |
| Deferred charges and accrued income | 490/1 | €109 | €650 | +€542 | +498.1% |
| Total equity and liabilities | 10/49 | €12,863 | €39,975 | +€27,112 | +210.8% |
| Equity | 10/15 | -€17,531 | -€14,772 | +€2,760 | +15.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,031 | -€17,272 | +€2,760 | +13.8% |
| Amounts payable | 17/49 | €30,395 | €54,746 | +€24,352 | +80.1% |
| Amounts payable within one year | 42/48 | €30,395 | €54,746 | +€24,352 | +80.1% |
| Trade debts | 44 | €5,743 | €4,998 | -€745 | -13.0% |
| Suppliers | 440/4 | €5,743 | €4,998 | -€745 | -13.0% |
| Advances received on contracts in progress | 46 | €1,200 | €38,170 | +€36,970 | +3080.8% |
| Taxes, remuneration and social security | 45 | €5,232 | €4,524 | -€709 | -13.5% |
| Taxes | 450/3 | €5,232 | €4,524 | -€709 | -13.5% |
| Other amounts payable | 47/48 | €18,219 | €7,055 | -€11,165 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €348 | = | 0.0% |
| Other operating charges | 640/8 | €320 | €512 | +€192 | +59.9% |
| Gross operating margin | 9900 | -€9,659 | €3,957 | +€13,616 | |
| Operating profit (loss) | 9901 | -€10,327 | €3,097 | +€13,424 | |
| Financial income | 75/76B | €21 | €1 | -€21 | -97.2% |
| Recurring financial income | 75 | €21 | €1 | -€21 | -97.2% |
| Financial charges | 65/66B | €132 | €337 | +€206 | +156.2% |
| Recurring financial charges | 65 | €132 | €337 | +€206 | +156.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,438 | €2,760 | +€13,197 | |
| Profit (loss) for the period | 9904 | -€10,438 | €2,760 | +€13,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,438 | €2,760 | +€13,197 |
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 30 September 2026 via checked.be.