CELACOR: 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.
CELACOR
Largest movements
- Tangible fixed assets -€17,354
down €17,354 (-2.9%), from €591,197 to €573,843
- Reserves -€27,174
down €27,174 (-100.0%), from €27,174 to €0
- Profit (loss) carried forward +€15,512
up €15,512 (+5.9%), from -€263,073 to -€247,561
- Debts after one year -€7,548
down €7,548 (-8.4%), from €90,007 to €82,460
- Gross operating margin -€7,659
down €7,659 (-41.1%), from €18,631 to €10,973
- Depreciation +€907
up €907 (+5.2%), from €17,570 to €18,477
- Financial charges -€416
down €416 (-20.5%), from €2,027 to €1,611
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 | €602,305 | €585,316 | -€16,989 | -2.8% |
| Fixed assets | 21/28 | €591,197 | €573,843 | -€17,354 | -2.9% |
| Tangible fixed assets | 22/27 | €591,197 | €573,843 | -€17,354 | -2.9% |
| Land and buildings | 22 | €591,197 | €573,843 | -€17,354 | -2.9% |
| Current assets | 29/58 | €11,108 | €11,473 | +€365 | +3.3% |
| Amounts receivable within one year | 40/41 | €9,500 | €9,500 | = | 0.0% |
| Other amounts receivable | 41 | €9,500 | €9,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,418 | €1,771 | +€353 | +24.9% |
| Deferred charges and accrued income | 490/1 | €190 | €202 | +€12 | +6.3% |
| Total equity and liabilities | 10/49 | €602,305 | €585,316 | -€16,989 | -2.8% |
| Equity | 10/15 | €114,101 | €102,439 | -€11,662 | -10.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €27,174 | €0 | -€27,174 | -100.0% |
| Distributable reserves | 133 | €27,174 | €0 | -€27,174 | -100.0% |
| Profit (loss) carried forward | 14 | -€263,073 | -€247,561 | +€15,512 | +5.9% |
| Amounts payable | 17/49 | €488,204 | €482,876 | -€5,327 | -1.1% |
| Amounts payable after more than one year | 17 | €90,007 | €82,460 | -€7,548 | -8.4% |
| Financial debts | 170/4 | €90,007 | €82,460 | -€7,548 | -8.4% |
| Amounts payable within one year | 42/48 | €397,209 | €399,403 | +€2,194 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,015 | €7,522 | +€508 | +7.2% |
| Trade debts | 44 | €159 | €355 | +€196 | +123.7% |
| Suppliers | 440/4 | €159 | €355 | +€196 | +123.7% |
| Other amounts payable | 47/48 | €390,036 | €391,526 | +€1,490 | +0.4% |
| Accrued charges and deferred income | 492/3 | €988 | €1,014 | +€26 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,570 | €18,477 | +€907 | +5.2% |
| Other operating charges | 640/8 | €2,540 | €2,546 | +€7 | +0.3% |
| Gross operating margin | 9900 | €18,631 | €10,973 | -€7,659 | -41.1% |
| Operating profit (loss) | 9901 | -€1,479 | -€10,051 | -€8,572 | -579.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €2,027 | €1,611 | -€416 | -20.5% |
| Recurring financial charges | 65 | €2,027 | €1,611 | -€416 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,506 | -€11,662 | -€8,156 | -232.7% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +50.0% |
| Profit (loss) for the period | 9904 | -€3,506 | -€11,662 | -€8,156 | -232.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,506 | -€11,662 | -€8,156 | -232.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.