Celis Company: 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.
Celis Company
Largest movements
- Tangible fixed assets +€15,532
up €15,532 (+1,637%), from €949 to €16,481
- Receivables within one year -€5,384
down €5,384 (-16.0%), from €33,648 to €28,264
of which Trade receivables: -€29,076
- Cash -€4,340
down €4,340 (-32.7%), from €13,257 to €8,918
mainly Investment in fixed assets (net) (-€16,485) and Tax, wage and social debts (-€8,783)
- Profit (loss) carried forward +€9,765
up €9,765 (+37.5%), from €26,041 to €35,806
- Tax, wage and social debts -€8,783
down €8,783 (-45.7%), from €19,204 to €10,421
- Advances received +€5,532
new in 2025: €5,532
- Trade debts -€679
down €679 (-90.5%), from €751 to €71
- Gross operating margin -€20,399
down €20,399 (-59.2%), from €34,437 to €14,038
- Taxes -€3,654
down €3,654 (-51.9%), from €7,037 to €3,384
- Financial income +€1,053
up €1,053 (+5,262,700%), from €0 to €1,053
- Depreciation +€950
up €950 (+27,363%), from €3 to €953
- Other operating charges -€362
down €362 (-84.6%), from €427 to €66
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 | €47,855 | €53,663 | +€5,808 | +12.1% |
| Fixed assets | 21/28 | €949 | €16,481 | +€15,532 | +1,637% |
| Tangible fixed assets | 22/27 | €949 | €16,481 | +€15,532 | +1,637% |
| Plant, machinery and equipment | 23 | €949 | €16,481 | +€15,532 | +1,637% |
| Current assets | 29/58 | €46,906 | €37,182 | -€9,724 | -20.7% |
| Amounts receivable within one year | 40/41 | €33,648 | €28,264 | -€5,384 | -16.0% |
| Trade receivables | 40 | €33,648 | €4,572 | -€29,076 | -86.4% |
| Other amounts receivable | 41 | - | €23,692 | +€23,692 | |
| Cash at bank and in hand | 54/58 | €13,257 | €8,918 | -€4,340 | -32.7% |
| Total equity and liabilities | 10/49 | €47,855 | €53,663 | +€5,808 | +12.1% |
| Equity | 10/15 | €27,041 | €36,806 | +€9,765 | +36.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,041 | €35,806 | +€9,765 | +37.5% |
| Amounts payable | 17/49 | €20,814 | €16,857 | -€3,956 | -19.0% |
| Amounts payable within one year | 42/48 | €20,814 | €16,857 | -€3,956 | -19.0% |
| Trade debts | 44 | €751 | €71 | -€679 | -90.5% |
| Suppliers | 440/4 | €751 | €71 | -€679 | -90.5% |
| Advances received on contracts in progress | 46 | - | €5,532 | +€5,532 | |
| Taxes, remuneration and social security | 45 | €19,204 | €10,421 | -€8,783 | -45.7% |
| Taxes | 450/3 | €19,204 | €10,421 | -€8,783 | -45.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €953 | +€950 | +27,363% |
| Other operating charges | 640/8 | €427 | €66 | -€362 | -84.6% |
| Gross operating margin | 9900 | €34,437 | €14,038 | -€20,399 | -59.2% |
| Operating profit (loss) | 9901 | €34,006 | €13,019 | -€20,987 | -61.7% |
| Financial income | 75/76B | €0 | €1,053 | +€1,053 | +5,262,700% |
| Recurring financial income | 75 | €0 | €1,053 | +€1,053 | +5,262,700% |
| Financial charges | 65/66B | €69 | €90 | +€21 | +30.6% |
| Recurring financial charges | 65 | €69 | €90 | +€21 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €33,937 | €13,981 | -€19,956 | -58.8% |
| Income taxes | 67/77 | €7,037 | €3,384 | -€3,654 | -51.9% |
| Profit (loss) for the period | 9904 | €26,900 | €10,598 | -€16,302 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,900 | €10,598 | -€16,302 | -60.6% |
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 14 October 2026 via checked.be.