ATELIER CELESTE: 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.
ATELIER CELESTE
Largest movements
- Receivables within one year -€26,370
down €26,370 (-57.8%), from €45,637 to €19,267
of which Trade receivables: -€27,740
- Tangible fixed assets -€911
down €911 (-9.3%), from €9,775 to €8,865
of which Other tangible fixed assets: -€833
- Short-term financial debts -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts -€18,023
down €18,023 (-98.2%), from €18,355 to €332
- Profit (loss) carried forward +€8,499
no longer reported in 2025 (was -€8,499)
- Tax, wage and social debts +€2,092
up €2,092 (+66.6%), from €3,142 to €5,234
- Reserves +€1,334
up €1,334 (+8.8%), from €15,125 to €16,459
of which Distributable reserves: +€1,334
- Gross operating margin +€34,056
up €34,056, from -€14,550 to €19,506
- Taxes +€2,814
up €2,814 (+1,130%), from €249 to €3,063
- Depreciation +€484
up €484 (+30.4%), from €1,593 to €2,076
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 | €71,865 | €44,874 | -€26,991 | -37.6% |
| Fixed assets | 21/28 | €9,775 | €8,865 | -€911 | -9.3% |
| Tangible fixed assets | 22/27 | €9,775 | €8,865 | -€911 | -9.3% |
| Plant, machinery and equipment | 23 | €810 | €608 | -€202 | -25.0% |
| Furniture and vehicles | 24 | €1,814 | €1,939 | +€125 | +6.9% |
| Other tangible fixed assets | 26 | €7,151 | €6,318 | -€833 | -11.7% |
| Current assets | 29/58 | €62,089 | €36,009 | -€26,080 | -42.0% |
| Stocks and contracts in progress | 3 | €9,350 | €9,610 | +€260 | +2.8% |
| Stocks | 30/36 | €9,350 | €9,610 | +€260 | +2.8% |
| Amounts receivable within one year | 40/41 | €45,637 | €19,267 | -€26,370 | -57.8% |
| Trade receivables | 40 | €45,637 | €17,897 | -€27,740 | -60.8% |
| Other amounts receivable | 41 | - | €1,370 | +€1,370 | |
| Cash at bank and in hand | 54/58 | €5,943 | €5,652 | -€291 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,480 | +€321 | +27.7% |
| Total equity and liabilities | 10/49 | €71,865 | €44,874 | -€26,991 | -37.6% |
| Equity | 10/15 | €25,226 | €35,059 | +€9,833 | +39.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,125 | €16,459 | +€1,334 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,265 | €14,599 | +€1,334 | +10.1% |
| Profit (loss) carried forward | 14 | -€8,499 | - | +€8,499 | |
| Amounts payable | 17/49 | €46,638 | €9,814 | -€36,824 | -79.0% |
| Amounts payable within one year | 42/48 | €46,638 | €9,814 | -€36,824 | -79.0% |
| Financial debts | 43 | €20,000 | - | -€20,000 | |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €18,355 | €332 | -€18,023 | -98.2% |
| Suppliers | 440/4 | €18,355 | €332 | -€18,023 | -98.2% |
| Taxes, remuneration and social security | 45 | €3,142 | €5,234 | +€2,092 | +66.6% |
| Taxes | 450/3 | €3,142 | €5,234 | +€2,092 | +66.6% |
| Other amounts payable | 47/48 | €5,141 | €4,248 | -€893 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,593 | €2,076 | +€484 | +30.4% |
| Other operating charges | 640/8 | €1,023 | €1,048 | +€25 | +2.5% |
| Gross operating margin | 9900 | -€14,550 | €19,506 | +€34,056 | |
| Operating profit (loss) | 9901 | -€17,165 | €16,382 | +€33,547 | |
| Financial charges | 65/66B | €1,712 | €1,886 | +€174 | +10.2% |
| Recurring financial charges | 65 | €1,712 | €1,886 | +€174 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,877 | €14,496 | +€33,373 | |
| Income taxes | 67/77 | €249 | €3,063 | +€2,814 | +1,130% |
| Profit (loss) for the period | 9904 | -€19,126 | €11,433 | +€30,559 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,126 | €11,433 | +€30,559 |
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 13 October 2026 via checked.be.