CELIS PUTBORINGEN: what changed
CELIS PUTBORINGEN
Largest movements
- Cash -€90,176
down €90,176 (-32.9%), from €274,287 to €184,110
mainly Contributions, distributions and other (-€133,593) and Trade debts (-€60,889)
- Receivables within one year -€89,232
down €89,232 (-35.7%), from €250,119 to €160,887
of which Trade receivables: -€49,634
- Tangible fixed assets -€17,762
down €17,762 (-46.6%), from €38,118 to €20,356
of which Furniture and vehicles: -€10,900
- Reserves -€125,733
down €125,733 (-33.9%), from €370,767 to €245,034
of which Distributable reserves: -€125,733
- Trade debts -€60,889
down €60,889 (-20.2%), from €301,389 to €240,500
- Debts after one year -€8,260
down €8,260 (-74.7%), from €11,059 to €2,798
- Financial income -€22,978
no longer reported in 2025 (was €22,978)
of which Non-recurring financial income: -€22,787
- Staff costs -€18,089
down €18,089 (-4.8%), from €380,006 to €361,917
- Gross operating margin +€13,657
up €13,657 (+3.6%), from €383,006 to €396,662
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €756,957 | €563,299 | -€193,659 | -25.6% |
| Fixed assets | 21/28 | €38,118 | €20,356 | -€17,762 | -46.6% |
| Tangible fixed assets | 22/27 | €38,118 | €20,356 | -€17,762 | -46.6% |
| Land and buildings | 22 | €985 | €470 | -€515 | -52.3% |
| Plant, machinery and equipment | 23 | €11,045 | €4,698 | -€6,347 | -57.5% |
| Furniture and vehicles | 24 | €26,088 | €15,188 | -€10,900 | -41.8% |
| Current assets | 29/58 | €718,839 | €542,943 | -€175,896 | -24.5% |
| Stocks and contracts in progress | 3 | €193,104 | €197,325 | +€4,221 | +2.2% |
| Stocks | 30/36 | €193,104 | €197,325 | +€4,221 | +2.2% |
| Amounts receivable within one year | 40/41 | €250,119 | €160,887 | -€89,232 | -35.7% |
| Trade receivables | 40 | €68,253 | €18,619 | -€49,634 | -72.7% |
| Other amounts receivable | 41 | €181,867 | €142,268 | -€39,598 | -21.8% |
| Cash at bank and in hand | 54/58 | €274,287 | €184,110 | -€90,176 | -32.9% |
| Deferred charges and accrued income | 490/1 | €1,329 | €620 | -€709 | -53.3% |
| Total equity and liabilities | 10/49 | €756,957 | €563,299 | -€193,659 | -25.6% |
| Equity | 10/15 | €389,367 | €263,634 | -€125,733 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,767 | €245,034 | -€125,733 | -33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €368,907 | €243,174 | -€125,733 | -34.1% |
| Amounts payable | 17/49 | €367,591 | €299,665 | -€67,926 | -18.5% |
| Amounts payable after more than one year | 17 | €11,059 | €2,798 | -€8,260 | -74.7% |
| Financial debts | 170/4 | €11,059 | €2,798 | -€8,260 | -74.7% |
| Amounts payable within one year | 42/48 | €354,995 | €296,866 | -€58,129 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €8,101 | €8,260 | +€159 | +2.0% |
| Trade debts | 44 | €301,389 | €240,500 | -€60,889 | -20.2% |
| Suppliers | 440/4 | €301,389 | €240,500 | -€60,889 | -20.2% |
| Taxes, remuneration and social security | 45 | €45,505 | €48,106 | +€2,601 | +5.7% |
| Taxes | 450/3 | €3,629 | €10,309 | +€6,680 | +184% |
| Remuneration and social security | 454/9 | €41,876 | €37,798 | -€4,078 | -9.7% |
| Accrued charges and deferred income | 492/3 | €1,537 | - | -€1,537 | |
| Non-recurring operating income | 76A | €3,732 | €177 | -€3,555 | -95.3% |
| Remuneration, social security and pensions | 62 | €380,006 | €361,917 | -€18,089 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,925 | €17,762 | -€1,162 | -6.1% |
| Other operating charges | 640/8 | €1,207 | €781 | -€426 | -35.3% |
| Gross operating margin | 9900 | €383,006 | €396,662 | +€13,657 | +3.6% |
| Operating profit (loss) | 9901 | -€17,131 | €16,202 | +€33,334 | |
| Financial income | 75/76B | €22,978 | - | -€22,978 | |
| Recurring financial income | 75 | €190 | - | -€190 | |
| Non-recurring financial income | 76B | €22,787 | - | -€22,787 | |
| Financial charges | 65/66B | €1,623 | €1,418 | -€204 | -12.6% |
| Recurring financial charges | 65 | €1,623 | €1,418 | -€204 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,224 | €14,784 | +€10,560 | +250% |
| Income taxes | 67/77 | €3,647 | €6,924 | +€3,276 | +89.8% |
| Profit (loss) for the period | 9904 | €576 | €7,860 | +€7,284 | +1,264% |
| Profit (loss) for the period to be appropriated | 9905 | €576 | €7,860 | +€7,284 | +1,264% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.