CAELESTIA: 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.
CAELESTIA
Largest movements
- Receivables within one year +€2,616
up €2,616 (+1,189%), from €220 to €2,836
- Profit (loss) carried forward -€14,158
down €14,158 (-52.9%), from -€26,766 to -€40,925
- Debts after one year +€11,062
up €11,062 (+110%), from €10,058 to €21,120
- Tax, wage and social debts +€3,026
up €3,026 (+2,310%), from €131 to €3,156
of which Remuneration and social security: +€3,000
- Trade debts +€2,795
up €2,795 (+1,537%), from €182 to €2,977
- Staff costs -€200
no longer reported in 2025 (was €200)
- Gross operating margin -€181
down €181 (-1.3%), from -€13,771 to -€13,952
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 | €8,605 | €11,329 | +€2,724 | +31.7% |
| Current assets | 29/58 | €8,605 | €11,329 | +€2,724 | +31.7% |
| Amounts receivable within one year | 40/41 | €220 | €2,836 | +€2,616 | +1,189% |
| Trade receivables | 40 | €220 | €2,836 | +€2,616 | +1,189% |
| Cash at bank and in hand | 54/58 | €8,385 | €8,493 | +€108 | +1.3% |
| Total equity and liabilities | 10/49 | €8,605 | €11,329 | +€2,724 | +31.7% |
| Equity | 10/15 | -€1,766 | -€15,925 | -€14,158 | -802% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,766 | -€40,925 | -€14,158 | -52.9% |
| Amounts payable | 17/49 | €10,371 | €27,254 | +€16,883 | +163% |
| Amounts payable after more than one year | 17 | €10,058 | €21,120 | +€11,062 | +110% |
| Other amounts payable | 178/9 | €10,058 | €21,120 | +€11,062 | +110% |
| Amounts payable within one year | 42/48 | €313 | €6,133 | +€5,821 | +1,861% |
| Trade debts | 44 | €182 | €2,977 | +€2,795 | +1,537% |
| Suppliers | 440/4 | €182 | €2,977 | +€2,795 | +1,537% |
| Taxes, remuneration and social security | 45 | €131 | €3,156 | +€3,026 | +2,310% |
| Taxes | 450/3 | €131 | €156 | +€26 | +19.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€13,771 | -€13,952 | -€181 | -1.3% |
| Operating profit (loss) | 9901 | -€14,035 | -€14,018 | +€17 | +0.1% |
| Financial charges | 65/66B | €130 | €140 | +€10 | +7.8% |
| Recurring financial charges | 65 | €130 | €140 | +€10 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,165 | -€14,158 | +€7 | 0.0% |
| Profit (loss) for the period | 9904 | -€14,165 | -€14,158 | +€7 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,165 | -€14,158 | +€7 | 0.0% |
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 17 October 2026 via checked.be.