CELLE: 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.
CELLE
Largest movements
- Stocks and contracts -€342,014
down €342,014 (-15.3%), from €2.2m to €1.9m
- Cash -€51,850
down €51,850 (-95.8%), from €54,139 to €2,289
mainly Trade debts (-€1.8m)
- Trade debts -€1.8m
down €1.8m (-87.0%), from €2.1m to €267,973
- Other debts +€865,681
up €865,681 (+546.6%), from €158,362 to €1.0m
- Tax, wage and social debts +€313,843
new in 2025: €313,843
- Reserves +€196,909
new in 2025: €196,909
- Gross operating margin +€570,988
up €570,988, from -€104,658 to €466,331
- Financial charges +€184,008
up €184,008 (+266485.4%), from €69 to €184,077
- Taxes +€85,191
new in 2025: €85,191
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 | €2,309,557 | €1,905,788 | -€403,769 | -17.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,733 | €1,500 | -€233 | -13.4% |
| Financial fixed assets | 28 | €1,733 | €1,500 | -€233 | -13.4% |
| Current assets | 29/58 | €2,307,824 | €1,904,288 | -€403,536 | -17.5% |
| Stocks and contracts in progress | 3 | €2,241,318 | €1,899,305 | -€342,014 | -15.3% |
| Stocks | 30/36 | €2,241,318 | €1,899,305 | -€342,014 | -15.3% |
| Amounts receivable within one year | 40/41 | €12,367 | €2,694 | -€9,672 | -78.2% |
| Trade receivables | 40 | €7,911 | €2,694 | -€5,217 | -65.9% |
| Other amounts receivable | 41 | €4,456 | - | -€4,456 | |
| Cash at bank and in hand | 54/58 | €54,139 | €2,289 | -€51,850 | -95.8% |
| Total equity and liabilities | 10/49 | €2,309,557 | €1,905,788 | -€403,769 | -17.5% |
| Equity | 10/15 | -€135,989 | €60,929 | +€196,919 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €196,909 | +€196,909 | |
| Non-distributable reserves | 130/1 | - | €196,909 | +€196,909 | |
| Reserves not available under the articles | 1311 | - | €196,909 | +€196,909 | |
| Profit (loss) carried forward | 14 | -€137,989 | -€137,980 | +€9 | 0.0% |
| Amounts payable | 17/49 | €2,445,546 | €1,844,859 | -€600,687 | -24.6% |
| Amounts payable after more than one year | 17 | €229,000 | €239,000 | +€10,000 | +4.4% |
| Financial debts | 170/4 | €229,000 | €239,000 | +€10,000 | +4.4% |
| Amounts payable within one year | 42/48 | €2,216,546 | €1,605,859 | -€610,687 | -27.6% |
| Trade debts | 44 | €2,058,184 | €267,973 | -€1.8m | -87.0% |
| Suppliers | 440/4 | €2,058,184 | €267,973 | -€1.8m | -87.0% |
| Taxes, remuneration and social security | 45 | - | €313,843 | +€313,843 | |
| Taxes | 450/3 | - | €313,843 | +€313,843 | |
| Other amounts payable | 47/48 | €158,362 | €1,024,043 | +€865,681 | +546.6% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€104,658 | €466,331 | +€570,988 | |
| Operating profit (loss) | 9901 | -€104,798 | €466,187 | +€570,985 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €184,077 | +€184,008 | +266485.4% |
| Recurring financial charges | 65 | €69 | €184,077 | +€184,008 | +266485.4% |
| Profit (loss) for the period before taxes | 9903 | -€104,867 | €282,109 | +€386,977 | |
| Income taxes | 67/77 | - | €85,191 | +€85,191 | |
| Profit (loss) for the period | 9904 | -€104,867 | €196,919 | +€301,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,867 | €196,919 | +€301,786 |
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.