CELIUM: what changed
Two fiscal 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.
CELIUM
Largest movements
- Receivables within one year +€1,970
up €1,970 (+2.6%), from €77,090 to €79,060
- Profit (loss) carried forward +€886
up €886 (+10.5%), from €8,473 to €9,359
- Gross operating margin +€1,020
up €1,020 (+37.7%), from -€2,709 to -€1,689
- Financial income -€284
down €284 (-6.3%), from €4,515 to €4,231
- Financial charges -€272
down €272 (-57.0%), from €477 to €205
- Other operating charges +€102
up €102 (+14.7%), from €694 to €796
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 | €77,827 | €79,072 | +€1,245 | +1.6% |
| Fixed assets | 21/28 | €655 | - | -€655 | |
| Tangible fixed assets | 22/27 | €655 | - | -€655 | |
| Furniture and vehicles | 24 | €655 | - | -€655 | |
| Current assets | 29/58 | €77,173 | €79,072 | +€1,899 | +2.5% |
| Amounts receivable within one year | 40/41 | €77,090 | €79,060 | +€1,970 | +2.6% |
| Other amounts receivable | 41 | €77,090 | €79,060 | +€1,970 | +2.6% |
| Cash at bank and in hand | 54/58 | €83 | €12 | -€71 | -85.4% |
| Total equity and liabilities | 10/49 | €77,827 | €79,072 | +€1,245 | +1.6% |
| Equity | 10/15 | €75,929 | €76,815 | +€886 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,256 | €61,256 | = | 0.0% |
| Distributable reserves | 133 | €61,256 | €61,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,473 | €9,359 | +€886 | +10.5% |
| Amounts payable | 17/49 | €1,898 | €2,257 | +€359 | +18.9% |
| Amounts payable within one year | 42/48 | €1,898 | €2,257 | +€359 | +18.9% |
| Trade debts | 44 | €1,898 | €2,257 | +€359 | +18.9% |
| Suppliers | 440/4 | €1,898 | €2,257 | +€359 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €655 | -€18 | -2.7% |
| Other operating charges | 640/8 | €694 | €796 | +€102 | +14.7% |
| Gross operating margin | 9900 | -€2,709 | -€1,689 | +€1,020 | +37.7% |
| Operating profit (loss) | 9901 | -€4,076 | -€3,140 | +€936 | +23.0% |
| Financial income | 75/76B | €4,515 | €4,231 | -€284 | -6.3% |
| Recurring financial income | 75 | €4,515 | €4,231 | -€284 | -6.3% |
| Financial charges | 65/66B | €477 | €205 | -€272 | -57.0% |
| Recurring financial charges | 65 | €477 | €205 | -€272 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€38 | €886 | +€924 | |
| Profit (loss) for the period | 9904 | -€38 | €886 | +€924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38 | €886 | +€924 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.