CELYA: 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.
CELYA
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year +€12,705
up €12,705 (+36.4%), from €34,935 to €47,639
of which Other amounts receivable: +€33,999
- Tangible fixed assets -€7,485
down €7,485 (-48.9%), from €15,292 to €7,807
of which Furniture and vehicles: -€6,080
- Cash +€1,582
up €1,582 (+4.2%), from €37,239 to €38,821
mainly Net result for the year (+€26,090) and Depreciation (+€7,605)
- Reserves +€26,000
up €26,000 (+49.1%), from €53,000 to €79,000
- Debts after one year +€7,177
up €7,177 (+366.1%), from €1,961 to €9,138
- Tax, wage and social debts +€3,400
up €3,400 (+187.8%), from €1,810 to €5,210
- Trade debts -€2,365
down €2,365 (-28.4%), from €8,341 to €5,976
- Gross operating margin -€2,231
down €2,231 (-4.5%), from €49,696 to €47,465
- Depreciation -€2,087
down €2,087 (-21.5%), from €9,691 to €7,605
- Other operating charges -€547
down €547 (-44.7%), from €1,224 to €677
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 | €89,889 | €121,870 | +€31,981 | +35.6% |
| Fixed assets | 21/28 | €16,792 | €9,307 | -€7,485 | -44.6% |
| Tangible fixed assets | 22/27 | €15,292 | €7,807 | -€7,485 | -48.9% |
| Plant, machinery and equipment | 23 | €256 | €106 | -€150 | -58.5% |
| Furniture and vehicles | 24 | €13,699 | €7,619 | -€6,080 | -44.4% |
| Leasing and similar rights | 25 | €1,337 | €81 | -€1,256 | -93.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €73,097 | €112,563 | +€39,466 | +54.0% |
| Amounts receivable within one year | 40/41 | €34,935 | €47,639 | +€12,705 | +36.4% |
| Trade receivables | 40 | €34,935 | €13,640 | -€21,294 | -61.0% |
| Other amounts receivable | 41 | - | €33,999 | +€33,999 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €37,239 | €38,821 | +€1,582 | +4.2% |
| Deferred charges and accrued income | 490/1 | €924 | €1,103 | +€180 | +19.4% |
| Total equity and liabilities | 10/49 | €89,889 | €121,870 | +€31,981 | +35.6% |
| Equity | 10/15 | €63,621 | €88,878 | +€25,257 | +39.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,000 | €79,000 | +€26,000 | +49.1% |
| Distributable reserves | 133 | €53,000 | €79,000 | +€26,000 | +49.1% |
| Profit (loss) carried forward | 14 | €5,621 | €4,878 | -€743 | -13.2% |
| Amounts payable | 17/49 | €26,268 | €32,992 | +€6,724 | +25.6% |
| Amounts payable after more than one year | 17 | €1,961 | €9,138 | +€7,177 | +366.1% |
| Financial debts | 170/4 | €1,961 | €9,138 | +€7,177 | +366.1% |
| Amounts payable within one year | 42/48 | €24,308 | €23,855 | -€453 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,815 | €8,475 | -€340 | -3.9% |
| Trade debts | 44 | €8,341 | €5,976 | -€2,365 | -28.4% |
| Suppliers | 440/4 | €8,341 | €5,976 | -€2,365 | -28.4% |
| Taxes, remuneration and social security | 45 | €1,810 | €5,210 | +€3,400 | +187.8% |
| Taxes | 450/3 | €1,810 | €5,210 | +€3,400 | +187.8% |
| Other amounts payable | 47/48 | €5,341 | €4,194 | -€1,148 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,691 | €7,605 | -€2,087 | -21.5% |
| Other operating charges | 640/8 | €1,224 | €677 | -€547 | -44.7% |
| Gross operating margin | 9900 | €49,696 | €47,465 | -€2,231 | -4.5% |
| Operating profit (loss) | 9901 | €38,781 | €39,184 | +€403 | +1.0% |
| Financial income | 75/76B | €67 | €0 | -€67 | -99.9% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -99.9% |
| Financial charges | 65/66B | €1,454 | €1,182 | -€273 | -18.7% |
| Recurring financial charges | 65 | €1,454 | €1,182 | -€273 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €37,393 | €38,002 | +€609 | +1.6% |
| Income taxes | 67/77 | €11,805 | €11,912 | +€107 | +0.9% |
| Profit (loss) for the period | 9904 | €25,589 | €26,090 | +€501 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,589 | €26,090 | +€501 | +2.0% |
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.