Cella: 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.
Cella
Largest movements
- Cash -€31,177
down €31,177 (-46.2%), from €67,419 to €36,242
mainly Debts after one year (-€31,177)
- Debts after one year -€31,177
down €31,177 (-8.1%), from €383,205 to €352,028
- Gross operating margin -€2,078
down €2,078 (-100%), from €2,078 to €0
- Taxes -€566
no longer reported in 2025 (was €566)
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.
Derived cash bridge
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 | €536,744 | €505,567 | -€31,177 | -5.8% |
| Fixed assets | 21/28 | €469,325 | €469,325 | = | 0.0% |
| Tangible fixed assets | 22/27 | €469,325 | €469,325 | = | 0.0% |
| Land and buildings | 22 | €469,325 | €469,325 | = | 0.0% |
| Current assets | 29/58 | €67,419 | €36,242 | -€31,177 | -46.2% |
| Cash at bank and in hand | 54/58 | €67,419 | €36,242 | -€31,177 | -46.2% |
| Total equity and liabilities | 10/49 | €536,744 | €505,567 | -€31,177 | -5.8% |
| Equity | 10/15 | €128,539 | €128,539 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €108,539 | €108,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €108,539 | - | -€108,539 | |
| Legal reserve | 130 | €108,539 | - | -€108,539 | |
| Distributable reserves | 133 | - | €108,539 | +€108,539 | |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €383,205 | €352,028 | -€31,177 | -8.1% |
| Amounts payable after more than one year | 17 | €383,205 | €352,028 | -€31,177 | -8.1% |
| Financial debts | 170/4 | €383,205 | €352,028 | -€31,177 | -8.1% |
| Gross operating margin | 9900 | €2,078 | €0 | -€2,078 | -100% |
| Operating profit (loss) | 9901 | €2,078 | €0 | -€2,078 | -100% |
| Profit (loss) for the period before taxes | 9903 | €2,078 | €0 | -€2,078 | -100% |
| Income taxes | 67/77 | €566 | - | -€566 | |
| Profit (loss) for the period | 9904 | €1,512 | €0 | -€1,512 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,512 | €0 | -€1,512 | -100% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.