CELIS DAVID KLINKERWERKEN: what changed
What changed
CELIS DAVID KLINKERWERKEN
NACE 43.350, Other building finishing work
filed annual accounts (NBB)
Net result for the year
€233,899
2024 · €213,099+€20,800
Equity
€1.2m
2024 · €1.1m+€163,899
Cash
€1.1m
2024 · €980,921+€143,306
Balance sheet total
€1.3m
2024 · €1.1m+€170,636
Largest movements
Assets
- Cash +€143,306
up €143,306 (+14.6%), from €980,921 to €1.1m
mainly Net result for the year (+€233,899) and Depreciation (+€33,300)
- Receivables within one year +€25,861
up €25,861 (+94.8%), from €27,283 to €53,145
Equity and liabilities
- Profit (loss) carried forward +€163,899
up €163,899 (+15.7%), from €1.0m to €1.2m
- Trade debts +€16,481
up €16,481 (+127%), from €13,004 to €29,485
Income statement
- Gross operating margin +€43,317
up €43,317 (+11.0%), from €392,803 to €436,120
- Staff costs +€8,732
up €8,732 (+10.3%), from €84,832 to €93,564
- Taxes +€6,223
up €6,223 (+9.6%), from €64,532 to €70,755
- Depreciation +€4,988
up €4,988 (+17.6%), from €28,312 to €33,300
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€213,099
Gross operating margin
+€43,317
Staff costs
-€8,732
Depreciation
-€4,988
Other operating charges
-€2,257
Other operating items
-€241
Financial income
+€1
Financial charges
-€78
Taxes
-€6,223
Result 2025
€233,899
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€257,891
Investment
-€34,926
Financing
-€79,658
Cash 2024
€980,921
From operations (derived)
+€257,891
Net result for the year
+€233,899
Depreciation
+€33,300
Receivables within one year
-€25,861
Smaller working-capital items
+€72
Trade debts
+€16,481
Investment (derived)
-€34,926
Investment in fixed assets (net)
-€34,926
Financing
-€79,658
Debts after one year
-€9,289
Short-term financial debts
-€369
Contributions, distributions and other
-€70,000
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,118,085 | €1,288,721 | +€170,636 | +15.3% |
| Fixed assets | 21/28 | €104,195 | €105,821 | +€1,626 | +1.6% |
| Tangible fixed assets | 22/27 | €104,195 | €105,821 | +€1,626 | +1.6% |
| Plant, machinery and equipment | 23 | €54,310 | €42,517 | -€11,793 | -21.7% |
| Furniture and vehicles | 24 | €49,884 | €63,304 | +€13,420 | +26.9% |
| Current assets | 29/58 | €1,013,890 | €1,182,899 | +€169,010 | +16.7% |
| Amounts receivable within one year | 40/41 | €27,283 | €53,145 | +€25,861 | +94.8% |
| Trade receivables | 40 | €27,283 | €53,145 | +€25,861 | +94.8% |
| Cash at bank and in hand | 54/58 | €980,921 | €1,124,227 | +€143,306 | +14.6% |
| Deferred charges and accrued income | 490/1 | €5,686 | €5,528 | -€158 | -2.8% |
| Total equity and liabilities | 10/49 | €1,118,085 | €1,288,721 | +€170,636 | +15.3% |
| Equity | 10/15 | €1,064,423 | €1,228,322 | +€163,899 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,042,423 | €1,206,322 | +€163,899 | +15.7% |
| Amounts payable | 17/49 | €53,661 | €60,398 | +€6,737 | +12.6% |
| Amounts payable after more than one year | 17 | €16,083 | €6,793 | -€9,289 | -57.8% |
| Other amounts payable | 178/9 | €16,083 | €6,793 | -€9,289 | -57.8% |
| Amounts payable within one year | 42/48 | €35,759 | €51,388 | +€15,629 | +43.7% |
| Financial debts | 43 | €369 | - | -€369 | |
| Credit institutions | 430/8 | €369 | - | -€369 | |
| Trade debts | 44 | €13,004 | €29,485 | +€16,481 | +127% |
| Suppliers | 440/4 | €13,004 | €29,485 | +€16,481 | +127% |
| Taxes, remuneration and social security | 45 | €22,386 | €21,903 | -€483 | -2.2% |
| Taxes | 450/3 | €11,607 | €9,473 | -€2,134 | -18.4% |
| Remuneration and social security | 454/9 | €10,779 | €12,430 | +€1,651 | +15.3% |
| Accrued charges and deferred income | 492/3 | €1,820 | €2,217 | +€397 | +21.8% |
| Remuneration, social security and pensions | 62 | €84,832 | €93,564 | +€8,732 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,312 | €33,300 | +€4,988 | +17.6% |
| Other operating charges | 640/8 | €1,664 | €3,921 | +€2,257 | +136% |
| Non-recurring operating charges | 66A | €106 | €347 | +€241 | +228% |
| Gross operating margin | 9900 | €392,803 | €436,120 | +€43,317 | +11.0% |
| Operating profit (loss) | 9901 | €277,888 | €304,988 | +€27,100 | +9.8% |
| Financial income | 75/76B | €0 | €2 | +€1 | +1,175% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +1,175% |
| Financial charges | 65/66B | €258 | €336 | +€78 | +30.2% |
| Recurring financial charges | 65 | €258 | €336 | +€78 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €277,631 | €304,654 | +€27,023 | +9.7% |
| Income taxes | 67/77 | €64,532 | €70,755 | +€6,223 | +9.6% |
| Profit (loss) for the period | 9904 | €213,099 | €233,899 | +€20,800 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €213,099 | €233,899 | +€20,800 | +9.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.