CELLIA: 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.
CELLIA
Largest movements
- Cash -€13
no longer reported in 2025 (was €13)
mainly Net result for the year (-€13)
- Profit (loss) carried forward -€13
down €13 (-0.9%), from -€1,387 to -€1,400
- Short-term financial debts +€0
new in 2025: €0
- Depreciation -€1,000
no longer reported in 2025 (was €1,000)
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€13
new in 2025: €13
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 | €13 | - | -€13 | |
| Current assets | 29/58 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €13 | - | -€13 | |
| Equity | 10/15 | -€1,387 | -€1,400 | -€13 | -0.9% |
| Profit (loss) carried forward | 14 | -€1,387 | -€1,400 | -€13 | -0.9% |
| Amounts payable | 17/49 | €1,400 | €1,400 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €1,400 | €1,400 | +€0 | 0.0% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €1,400 | €1,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Operating profit (loss) | 9901 | -€1,387 | - | +€1,387 | |
| Financial charges | 65/66B | - | €13 | +€13 | |
| Recurring financial charges | 65 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€1,387 | -€13 | +€1,374 | +99.1% |
| Profit (loss) for the period | 9904 | -€1,387 | -€13 | +€1,374 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,387 | -€13 | +€1,374 | +99.1% |
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 17 October 2026 via checked.be.