CELISA: 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.
CELISA
Largest movements
- Tangible fixed assets -€12,294
down €12,294 (-26.5%), from €46,464 to €34,170
- Cash +€10,072
up €10,072 (+21.8%), from €46,130 to €56,201
mainly Depreciation (+€12,294) and Net result for the year (+€10,693)
- Receivables within one year -€7,676
down €7,676 (-76.3%), from €10,061 to €2,385
of which Trade receivables: -€8,284
- Other debts -€22,717
down €22,717 (-32.1%), from €70,747 to €48,030
- Profit (loss) carried forward +€10,693
up €10,693 (+30.5%), from -€35,115 to -€24,422
- Tax, wage and social debts +€1,620
up €1,620 (+18.8%), from €8,614 to €10,234
- Gross operating margin -€3,725
down €3,725 (-10.9%), from €34,153 to €30,429
- Depreciation +€356
up €356 (+3.0%), from €11,938 to €12,294
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 | €105,090 | €94,668 | -€10,421 | -9.9% |
| Fixed assets | 21/28 | €46,464 | €34,170 | -€12,294 | -26.5% |
| Tangible fixed assets | 22/27 | €46,464 | €34,170 | -€12,294 | -26.5% |
| Furniture and vehicles | 24 | €46,464 | €34,170 | -€12,294 | -26.5% |
| Current assets | 29/58 | €58,625 | €60,498 | +€1,873 | +3.2% |
| Amounts receivable within one year | 40/41 | €10,061 | €2,385 | -€7,676 | -76.3% |
| Trade receivables | 40 | €8,315 | €32 | -€8,284 | -99.6% |
| Other amounts receivable | 41 | €1,746 | €2,353 | +€607 | +34.8% |
| Cash at bank and in hand | 54/58 | €46,130 | €56,201 | +€10,072 | +21.8% |
| Deferred charges and accrued income | 490/1 | €2,435 | €1,912 | -€523 | -21.5% |
| Total equity and liabilities | 10/49 | €105,090 | €94,668 | -€10,421 | -9.9% |
| Equity | 10/15 | €25,485 | €36,178 | +€10,693 | +42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,000 | €42,000 | = | 0.0% |
| Distributable reserves | 133 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,115 | -€24,422 | +€10,693 | +30.5% |
| Amounts payable | 17/49 | €79,604 | €58,491 | -€21,114 | -26.5% |
| Amounts payable within one year | 42/48 | €79,574 | €58,491 | -€21,083 | -26.5% |
| Trade debts | 44 | €213 | €227 | +€14 | +6.5% |
| Suppliers | 440/4 | €213 | €227 | +€14 | +6.5% |
| Taxes, remuneration and social security | 45 | €8,614 | €10,234 | +€1,620 | +18.8% |
| Taxes | 450/3 | €8,614 | €10,234 | +€1,620 | +18.8% |
| Other amounts payable | 47/48 | €70,747 | €48,030 | -€22,717 | -32.1% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Non-recurring operating income | 76A | - | €26,476 | +€26,476 | |
| Remuneration, social security and pensions | 62 | €1,760 | €2,010 | +€250 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,938 | €12,294 | +€356 | +3.0% |
| Other operating charges | 640/8 | €950 | €785 | -€165 | -17.4% |
| Gross operating margin | 9900 | €34,153 | €30,429 | -€3,725 | -10.9% |
| Operating profit (loss) | 9901 | €19,506 | €15,340 | -€4,166 | -21.4% |
| Financial income | 75/76B | €151 | - | -€151 | |
| Recurring financial income | 75 | €151 | - | -€151 | |
| Financial charges | 65/66B | €175 | €171 | -€4 | -2.2% |
| Recurring financial charges | 65 | €175 | €171 | -€4 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €19,482 | €15,169 | -€4,313 | -22.1% |
| Income taxes | 67/77 | €4,676 | €4,477 | -€199 | -4.3% |
| Profit (loss) for the period | 9904 | €14,806 | €10,693 | -€4,114 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,806 | €10,693 | -€4,114 | -27.8% |
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 12 October 2026 via checked.be.