Celenco: 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.
Celenco
Largest movements
- Tangible fixed assets +€31,322
up €31,322 (+253%), from €12,386 to €43,708
of which Land and buildings: +€36,288
- Cash -€22,578
down €22,578 (-7.9%), from €285,753 to €263,175
mainly Contributions, distributions and other (-€39,176) and Investment in fixed assets (net) (-€36,288)
- Receivables within one year +€10,857
up €10,857 (+60.9%), from €17,832 to €28,689
of which Other amounts receivable: +€13,157
- Reserves +€12,634
up €12,634 (+4.3%), from €292,704 to €305,338
- Tax, wage and social debts +€5,816
up €5,816 (+34.2%), from €17,022 to €22,837
- Gross operating margin +€36,323
up €36,323 (+76.4%), from €47,561 to €83,884
- Other operating charges +€5,386
up €5,386 (+423%), from €1,274 to €6,660
- Taxes +€4,732
up €4,732 (+41.6%), from €11,368 to €16,101
- Financial charges +€2,517
up €2,517 (+113%), from €2,228 to €4,745
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 | €315,971 | €335,571 | +€19,601 | +6.2% |
| Fixed assets | 21/28 | €12,386 | €43,708 | +€31,322 | +253% |
| Tangible fixed assets | 22/27 | €12,386 | €43,708 | +€31,322 | +253% |
| Land and buildings | 22 | - | €36,288 | +€36,288 | |
| Plant, machinery and equipment | 23 | €2,006 | €1,575 | -€431 | -21.5% |
| Furniture and vehicles | 24 | €2,117 | €718 | -€1,399 | -66.1% |
| Other tangible fixed assets | 26 | €8,263 | €5,127 | -€3,136 | -38.0% |
| Current assets | 29/58 | €303,585 | €291,864 | -€11,721 | -3.9% |
| Amounts receivable within one year | 40/41 | €17,832 | €28,689 | +€10,857 | +60.9% |
| Trade receivables | 40 | €17,832 | €15,532 | -€2,300 | -12.9% |
| Other amounts receivable | 41 | - | €13,157 | +€13,157 | |
| Cash at bank and in hand | 54/58 | €285,753 | €263,175 | -€22,578 | -7.9% |
| Total equity and liabilities | 10/49 | €315,971 | €335,571 | +€19,601 | +6.2% |
| Equity | 10/15 | €295,704 | €308,338 | +€12,634 | +4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €292,704 | €305,338 | +€12,634 | +4.3% |
| Distributable reserves | 133 | €292,704 | €305,338 | +€12,634 | +4.3% |
| Amounts payable | 17/49 | €20,267 | €27,234 | +€6,967 | +34.4% |
| Amounts payable within one year | 42/48 | €20,267 | €27,234 | +€6,967 | +34.4% |
| Trade debts | 44 | €3,240 | €4,396 | +€1,156 | +35.7% |
| Suppliers | 440/4 | €3,240 | €4,396 | +€1,156 | +35.7% |
| Taxes, remuneration and social security | 45 | €17,022 | €22,837 | +€5,816 | +34.2% |
| Taxes | 450/3 | €17,022 | €22,837 | +€5,816 | +34.2% |
| Other amounts payable | 47/48 | €5 | - | -€5 | |
| Non-recurring operating income | 76A | - | €7,085 | +€7,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €4,966 | -€18 | -0.4% |
| Other operating charges | 640/8 | €1,274 | €6,660 | +€5,386 | +423% |
| Gross operating margin | 9900 | €47,561 | €83,884 | +€36,323 | +76.4% |
| Operating profit (loss) | 9901 | €41,302 | €72,257 | +€30,956 | +74.9% |
| Financial income | 75/76B | €6 | €399 | +€393 | +6,932% |
| Recurring financial income | 75 | €6 | €399 | +€393 | +6,932% |
| Financial charges | 65/66B | €2,228 | €4,745 | +€2,517 | +113% |
| Recurring financial charges | 65 | €2,228 | €4,745 | +€2,517 | +113% |
| Profit (loss) for the period before taxes | 9903 | €39,079 | €67,911 | +€28,832 | +73.8% |
| Income taxes | 67/77 | €11,368 | €16,101 | +€4,732 | +41.6% |
| Profit (loss) for the period | 9904 | €27,711 | €51,810 | +€24,099 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,711 | €51,810 | +€24,099 | +87.0% |
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 28 October 2026 via checked.be.