CELIS JUNIOR: 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 JUNIOR
Largest movements
- Tangible fixed assets -€17,629
down €17,629 (-46.0%), from €38,289 to €20,660
of which Furniture and vehicles: -€17,331
- Deferred charges and accrued income -€10,871
down €10,871 (-37.2%), from €29,255 to €18,384
- Cash -€4,077
down €4,077 (-71.5%), from €5,701 to €1,625
mainly Debts after one year (-€17,014) and Net result for the year (-€9,645)
- Debts after one year -€17,014
down €17,014 (-56.7%), from €30,013 to €12,999
- Reserves -€9,645
down €9,645 (-14.6%), from €65,880 to €56,235
- Tax, wage and social debts -€3,179
down €3,179 (-93.7%), from €3,391 to €212
- Trade debts -€1,779
down €1,779 (-73.3%), from €2,428 to €649
- Short-term financial debts -€1,766
no longer reported in 2025 (was €1,766)
- Gross operating margin -€11,219
down €11,219 (-65.8%), from €17,053 to €5,834
- Taxes -€675
down €675 (-75.5%), from €894 to €219
- Other operating charges -€637
down €637 (-76.9%), from €829 to €191
- Financial income -€398
down €398 (-10.1%), from €3,932 to €3,534
- Financial charges -€351
down €351 (-26.5%), from €1,326 to €975
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 | €138,736 | €105,816 | -€32,920 | -23.7% |
| Fixed assets | 21/28 | €38,289 | €20,660 | -€17,629 | -46.0% |
| Tangible fixed assets | 22/27 | €38,289 | €20,660 | -€17,629 | -46.0% |
| Plant, machinery and equipment | 23 | €228 | - | -€228 | |
| Furniture and vehicles | 24 | €36,717 | €19,386 | -€17,331 | -47.2% |
| Other tangible fixed assets | 26 | €1,343 | €1,274 | -€69 | -5.2% |
| Current assets | 29/58 | €100,447 | €85,156 | -€15,291 | -15.2% |
| Amounts receivable after more than one year | 29 | €65,384 | €65,041 | -€343 | -0.5% |
| Other amounts receivable | 291 | €65,384 | €65,041 | -€343 | -0.5% |
| Amounts receivable within one year | 40/41 | €106 | €106 | = | 0.0% |
| Other amounts receivable | 41 | €106 | €106 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,701 | €1,625 | -€4,077 | -71.5% |
| Deferred charges and accrued income | 490/1 | €29,255 | €18,384 | -€10,871 | -37.2% |
| Total equity and liabilities | 10/49 | €138,736 | €105,816 | -€32,920 | -23.7% |
| Equity | 10/15 | €84,480 | €74,835 | -€9,645 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,880 | €56,235 | -€9,645 | -14.6% |
| Distributable reserves | 133 | €65,880 | €56,235 | -€9,645 | -14.6% |
| Amounts payable | 17/49 | €54,256 | €30,981 | -€23,275 | -42.9% |
| Amounts payable after more than one year | 17 | €30,013 | €12,999 | -€17,014 | -56.7% |
| Financial debts | 170/4 | €30,013 | €12,999 | -€17,014 | -56.7% |
| Amounts payable within one year | 42/48 | €24,243 | €17,875 | -€6,368 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €16,658 | €17,014 | +€357 | +2.1% |
| Financial debts | 43 | €1,766 | - | -€1,766 | |
| Credit institutions | 430/8 | €1,766 | - | -€1,766 | |
| Trade debts | 44 | €2,428 | €649 | -€1,779 | -73.3% |
| Suppliers | 440/4 | €2,428 | €649 | -€1,779 | -73.3% |
| Taxes, remuneration and social security | 45 | €3,391 | €212 | -€3,179 | -93.7% |
| Taxes | 450/3 | €3,391 | €212 | -€3,179 | -93.7% |
| Accrued charges and deferred income | 492/3 | - | €107 | +€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,764 | €17,629 | -€136 | -0.8% |
| Other operating charges | 640/8 | €829 | €191 | -€637 | -76.9% |
| Gross operating margin | 9900 | €17,053 | €5,834 | -€11,219 | -65.8% |
| Operating profit (loss) | 9901 | -€1,540 | -€11,986 | -€10,446 | -678.5% |
| Financial income | 75/76B | €3,932 | €3,534 | -€398 | -10.1% |
| Recurring financial income | 75 | €3,932 | €3,534 | -€398 | -10.1% |
| Financial charges | 65/66B | €1,326 | €975 | -€351 | -26.5% |
| Recurring financial charges | 65 | €1,326 | €975 | -€351 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €1,066 | -€9,426 | -€10,492 | |
| Income taxes | 67/77 | €894 | €219 | -€675 | -75.5% |
| Profit (loss) for the period | 9904 | €172 | -€9,645 | -€9,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €172 | -€9,645 | -€9,817 |
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 10 October 2026 via checked.be.