Kantoor Celen: 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.
Kantoor Celen
Largest movements
- Receivables within one year +€39,879
up €39,879 (+60.3%), from €66,139 to €106,018
- Receivables after one year -€39,370
down €39,370 (-27.5%), from €143,113 to €103,744
- Cash -€12,821
down €12,821 (-1.8%), from €730,420 to €717,600
mainly Receivables within one year (-€39,879) and Other debts (-€13,500)
- Other debts -€13,500
down €13,500 (-100%), from €13,500 to €0
- Financial income -€2,367
down €2,367 (-14.3%), from €16,552 to €14,186
- Other operating charges +€2,168
up €2,168 (+43.3%), from €5,002 to €7,170
- Gross operating margin -€501
down €501 (-5.9%), from -€8,425 to -€8,926
- Taxes -€178
down €178 (-22.2%), from €802 to €624
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 | €978,210 | €965,929 | -€12,281 | -1.3% |
| Fixed assets | 21/28 | €38,009 | €38,009 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,009 | €38,009 | = | 0.0% |
| Land and buildings | 22 | €38,009 | €38,009 | = | 0.0% |
| Current assets | 29/58 | €940,200 | €927,920 | -€12,281 | -1.3% |
| Amounts receivable after more than one year | 29 | €143,113 | €103,744 | -€39,370 | -27.5% |
| Other amounts receivable | 291 | €143,113 | €103,744 | -€39,370 | -27.5% |
| Amounts receivable within one year | 40/41 | €66,139 | €106,018 | +€39,879 | +60.3% |
| Other amounts receivable | 41 | €66,139 | €106,018 | +€39,879 | +60.3% |
| Cash at bank and in hand | 54/58 | €730,420 | €717,600 | -€12,821 | -1.8% |
| Deferred charges and accrued income | 490/1 | €527 | €558 | +€31 | +5.9% |
| Total equity and liabilities | 10/49 | €978,210 | €965,929 | -€12,281 | -1.3% |
| Equity | 10/15 | €964,710 | €962,104 | -€2,606 | -0.3% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €790,710 | €788,104 | -€2,606 | -0.3% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Legal reserve | 130 | €17,400 | €17,400 | = | 0.0% |
| Distributable reserves | 133 | €773,310 | €770,704 | -€2,606 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,500 | €3,825 | -€9,675 | -71.7% |
| Amounts payable within one year | 42/48 | €13,500 | €0 | -€13,500 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,500 | €0 | -€13,500 | -100% |
| Accrued charges and deferred income | 492/3 | - | €3,825 | +€3,825 | |
| Other operating charges | 640/8 | €5,002 | €7,170 | +€2,168 | +43.3% |
| Gross operating margin | 9900 | -€8,425 | -€8,926 | -€501 | -5.9% |
| Operating profit (loss) | 9901 | -€13,427 | -€16,096 | -€2,669 | -19.9% |
| Financial income | 75/76B | €16,552 | €14,186 | -€2,367 | -14.3% |
| Recurring financial income | 75 | €16,552 | €14,186 | -€2,367 | -14.3% |
| Financial charges | 65/66B | €96 | €72 | -€24 | -25.0% |
| Recurring financial charges | 65 | €96 | €72 | -€24 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €3,030 | -€1,982 | -€5,012 | |
| Income taxes | 67/77 | €802 | €624 | -€178 | -22.2% |
| Profit (loss) for the period | 9904 | €2,228 | -€2,606 | -€4,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | -€2,606 | -€4,834 |
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 31 October 2026 via checked.be.