CELA3: 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.
CELA3
Largest movements
- Tangible fixed assets -€5,625
down €5,625 (-28.1%), from €20,003 to €14,378
- Receivables within one year -€3,148
down €3,148 (-3.6%), from €88,036 to €84,888
- Cash -€1,659
down €1,659 (-35.0%), from €4,744 to €3,085
mainly Trade debts (-€8,600) and Net result for the year (-€2,286)
- Trade debts -€8,600
down €8,600 (-64.3%), from €13,369 to €4,769
- Profit (loss) carried forward -€2,286
down €2,286 (-5.1%), from €45,159 to €42,873
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
of which Contributions outside capital: +€8,060
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Staff costs -€14,704
down €14,704 (-7.1%), from €206,764 to €192,060
- Gross operating margin -€6,097
down €6,097 (-3.0%), from €204,881 to €198,784
- Depreciation +€3,128
up €3,128 (+125%), from €2,497 to €5,625
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 | €112,958 | €103,093 | -€9,866 | -8.7% |
| Fixed assets | 21/28 | €20,178 | €14,553 | -€5,625 | -27.9% |
| Tangible fixed assets | 22/27 | €20,003 | €14,378 | -€5,625 | -28.1% |
| Furniture and vehicles | 24 | €20,003 | €14,378 | -€5,625 | -28.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €92,780 | €88,539 | -€4,241 | -4.6% |
| Amounts receivable within one year | 40/41 | €88,036 | €84,888 | -€3,148 | -3.6% |
| Trade receivables | 40 | €88,036 | €84,888 | -€3,148 | -3.6% |
| Cash at bank and in hand | 54/58 | €4,744 | €3,085 | -€1,659 | -35.0% |
| Deferred charges and accrued income | 490/1 | - | €566 | +€566 | |
| Total equity and liabilities | 10/49 | €112,958 | €103,093 | -€9,866 | -8.7% |
| Equity | 10/15 | €53,219 | €50,933 | -€2,286 | -4.3% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €8,060 | +€8,060 | |
| Other | 1109/19 | - | €8,060 | +€8,060 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €45,159 | €42,873 | -€2,286 | -5.1% |
| Amounts payable | 17/49 | €59,740 | €52,160 | -€7,580 | -12.7% |
| Amounts payable within one year | 42/48 | €59,740 | €52,160 | -€7,580 | -12.7% |
| Trade debts | 44 | €13,369 | €4,769 | -€8,600 | -64.3% |
| Suppliers | 440/4 | €13,369 | €4,769 | -€8,600 | -64.3% |
| Taxes, remuneration and social security | 45 | €46,371 | €47,391 | +€1,020 | +2.2% |
| Taxes | 450/3 | €23,153 | €23,910 | +€757 | +3.3% |
| Remuneration and social security | 454/9 | €23,218 | €23,481 | +€264 | +1.1% |
| Remuneration, social security and pensions | 62 | €206,764 | €192,060 | -€14,704 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €5,625 | +€3,128 | +125% |
| Other operating charges | 640/8 | €676 | €994 | +€318 | +47.0% |
| Gross operating margin | 9900 | €204,881 | €198,784 | -€6,097 | -3.0% |
| Operating profit (loss) | 9901 | -€5,056 | €105 | +€5,161 | |
| Financial charges | 65/66B | €700 | €1,177 | +€476 | +68.0% |
| Recurring financial charges | 65 | €700 | €977 | +€276 | +39.5% |
| Non-recurring financial charges | 66B | - | €200 | +€200 | |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | -€1,072 | +€4,684 | +81.4% |
| Income taxes | 67/77 | €931 | €1,214 | +€283 | +30.4% |
| Profit (loss) for the period | 9904 | -€6,687 | -€2,286 | +€4,401 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,687 | -€2,286 | +€4,401 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.