Celka-Concept: 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.
Celka-Concept
Largest movements
- Tangible fixed assets -€22,693
down €22,693 (-9.6%), from €237,620 to €214,927
- Cash -€10,954
down €10,954 (-22.2%), from €49,346 to €38,392
mainly Other debts (-€37,922) and Debts after one year (-€28,114)
- Receivables within one year -€10,591
down €10,591 (-22.3%), from €47,465 to €36,873
of which Trade receivables: -€7,890
- Other debts -€37,922
down €37,922 (-69.4%), from €54,665 to €16,743
- Debts after one year -€28,114
down €28,114 (-29.8%), from €94,425 to €66,311
- Trade debts +€18,058
up €18,058 (+141.2%), from €12,786 to €30,843
- Short-term financial debts +€8,800
new in 2025: €8,800
- Reserves +€8,382
up €8,382 (+7.5%), from €111,796 to €120,179
- Gross operating margin -€112,781
down €112,781 (-66.1%), from €170,522 to €57,741
- Staff costs -€26,827
down €26,827 (-97.6%), from €27,492 to €665
- Taxes -€23,653
down €23,653 (-88.9%), from €26,615 to €2,962
- Financial income -€7,260
down €7,260 (-95.2%), from €7,627 to €366
- Financial charges -€4,851
down €4,851 (-44.9%), from €10,799 to €5,947
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 | €344,898 | €303,721 | -€41,177 | -11.9% |
| Fixed assets | 21/28 | €237,620 | €214,927 | -€22,693 | -9.6% |
| Tangible fixed assets | 22/27 | €237,620 | €214,927 | -€22,693 | -9.6% |
| Land and buildings | 22 | €98,650 | €95,616 | -€3,034 | -3.1% |
| Plant, machinery and equipment | 23 | €18,933 | €20,278 | +€1,345 | +7.1% |
| Furniture and vehicles | 24 | €71,599 | €60,510 | -€11,089 | -15.5% |
| Other tangible fixed assets | 26 | €48,439 | €38,523 | -€9,916 | -20.5% |
| Current assets | 29/58 | €107,278 | €88,794 | -€18,483 | -17.2% |
| Stocks and contracts in progress | 3 | €10,467 | €13,528 | +€3,062 | +29.3% |
| Stocks | 30/36 | €10,467 | €13,528 | +€3,062 | +29.3% |
| Amounts receivable within one year | 40/41 | €47,465 | €36,873 | -€10,591 | -22.3% |
| Trade receivables | 40 | €28,150 | €20,260 | -€7,890 | -28.0% |
| Other amounts receivable | 41 | €19,314 | €16,613 | -€2,701 | -14.0% |
| Cash at bank and in hand | 54/58 | €49,346 | €38,392 | -€10,954 | -22.2% |
| Total equity and liabilities | 10/49 | €344,898 | €303,721 | -€41,177 | -11.9% |
| Equity | 10/15 | €117,996 | €126,379 | +€8,382 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,796 | €120,179 | +€8,382 | +7.5% |
| Distributable reserves | 133 | €111,796 | €120,179 | +€8,382 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €226,902 | €177,343 | -€49,559 | -21.8% |
| Amounts payable after more than one year | 17 | €94,425 | €66,311 | -€28,114 | -29.8% |
| Financial debts | 170/4 | €94,425 | €66,311 | -€28,114 | -29.8% |
| Amounts payable within one year | 42/48 | €127,398 | €110,455 | -€16,943 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €27,567 | €28,114 | +€547 | +2.0% |
| Financial debts | 43 | - | €8,800 | +€8,800 | |
| Credit institutions | 430/8 | - | €8,800 | +€8,800 | |
| Trade debts | 44 | €12,786 | €30,843 | +€18,058 | +141.2% |
| Suppliers | 440/4 | €12,786 | €30,843 | +€18,058 | +141.2% |
| Advances received on contracts in progress | 46 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €32,380 | €25,945 | -€6,435 | -19.9% |
| Taxes | 450/3 | €32,380 | €25,945 | -€6,435 | -19.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €54,665 | €16,743 | -€37,922 | -69.4% |
| Accrued charges and deferred income | 492/3 | €5,079 | €577 | -€4,502 | -88.6% |
| Remuneration, social security and pensions | 62 | €27,492 | €665 | -€26,827 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,507 | €39,297 | -€210 | -0.5% |
| Other operating charges | 640/8 | €4,440 | €2,680 | -€1,759 | -39.6% |
| Gross operating margin | 9900 | €170,522 | €57,741 | -€112,781 | -66.1% |
| Operating profit (loss) | 9901 | €99,083 | €15,099 | -€83,984 | -84.8% |
| Financial income | 75/76B | €7,627 | €366 | -€7,260 | -95.2% |
| Recurring financial income | 75 | €7,627 | €366 | -€7,260 | -95.2% |
| Financial charges | 65/66B | €10,799 | €5,947 | -€4,851 | -44.9% |
| Recurring financial charges | 65 | €10,799 | €5,947 | -€4,851 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €95,911 | €9,518 | -€86,393 | -90.1% |
| Income taxes | 67/77 | €26,615 | €2,962 | -€23,653 | -88.9% |
| Profit (loss) for the period | 9904 | €69,296 | €6,555 | -€62,740 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,296 | €6,555 | -€62,740 | -90.5% |
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 8 October 2026 via checked.be.