Célafie: 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.
Célafie
Largest movements
- Tangible fixed assets +€646,702
up €646,702 (+469.6%), from €137,702 to €784,404
of which Land and buildings: +€686,353
- Cash -€136,678
down €136,678 (-99.6%), from €137,170 to €492
mainly Investment in fixed assets (net) (-€658,344) and Provisions (-€92,370)
- Receivables within one year +€72,930
up €72,930 (+266.5%), from €27,363 to €100,293
of which Other amounts receivable: +€61,131
- Debts after one year +€444,666
up €444,666 (+762.0%), from €58,354 to €503,020
- Short-term financial debts +€170,930
new in 2024: €170,930
- Provisions -€92,370
no longer reported in 2024 (was €92,370)
- Other debts +€50,097
up €50,097 (+102.8%), from €48,740 to €98,837
- Profit (loss) carried forward +€27,111
up €27,111 (+39.3%), from €68,964 to €96,075
- Gross operating margin -€199,556
down €199,556, from €174,689 to -€24,867
- Provisions -€184,740
down €184,740, from €92,370 to -€92,370
- Financial charges +€16,440
up €16,440 (+612.3%), from €2,685 to €19,125
- Taxes -€11,319
down €11,319 (-57.5%), from €19,671 to €8,352
- Depreciation -€6,645
down €6,645 (-36.3%), from €18,287 to €11,642
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,235 | €938,189 | +€582,954 | +164.1% |
| Fixed assets | 21/28 | €140,702 | €787,404 | +€646,702 | +459.6% |
| Tangible fixed assets | 22/27 | €137,702 | €784,404 | +€646,702 | +469.6% |
| Land and buildings | 22 | €86,162 | €772,515 | +€686,353 | +796.6% |
| Plant, machinery and equipment | 23 | €6,143 | €4,881 | -€1,262 | -20.5% |
| Furniture and vehicles | 24 | €43,397 | €5,008 | -€38,389 | -88.5% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €214,533 | €150,785 | -€63,748 | -29.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,363 | €100,293 | +€72,930 | +266.5% |
| Trade receivables | 40 | €27,020 | €38,819 | +€11,799 | +43.7% |
| Other amounts receivable | 41 | €343 | €61,474 | +€61,131 | +17822.4% |
| Cash at bank and in hand | 54/58 | €137,170 | €492 | -€136,678 | -99.6% |
| Total equity and liabilities | 10/49 | €355,235 | €938,189 | +€582,954 | +164.1% |
| Equity | 10/15 | €95,564 | €122,675 | +€27,111 | +28.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €20,600 | €20,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,964 | €96,075 | +€27,111 | +39.3% |
| Provisions and deferred taxes | 16 | €92,370 | - | -€92,370 | |
| Provisions for liabilities and charges | 160/5 | €92,370 | - | -€92,370 | |
| Other liabilities and charges | 164/5 | €92,370 | - | -€92,370 | |
| Amounts payable | 17/49 | €167,301 | €815,514 | +€648,213 | +387.5% |
| Amounts payable after more than one year | 17 | €58,354 | €503,020 | +€444,666 | +762.0% |
| Financial debts | 170/4 | €58,354 | €503,020 | +€444,666 | +762.0% |
| Amounts payable within one year | 42/48 | €108,947 | €312,494 | +€203,547 | +186.8% |
| Current portion of amounts payable after more than one year | 42 | €38,693 | €11,625 | -€27,068 | -70.0% |
| Financial debts | 43 | - | €170,930 | +€170,930 | |
| Credit institutions | 430/8 | - | €170,930 | +€170,930 | |
| Trade debts | 44 | €451 | €11,240 | +€10,789 | +2392.2% |
| Suppliers | 440/4 | €451 | €11,240 | +€10,789 | +2392.2% |
| Taxes, remuneration and social security | 45 | €21,063 | €19,862 | -€1,201 | -5.7% |
| Taxes | 450/3 | €21,063 | €19,862 | -€1,201 | -5.7% |
| Other amounts payable | 47/48 | €48,740 | €98,837 | +€50,097 | +102.8% |
| Non-recurring operating income | 76A | - | €45,122 | +€45,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,287 | €11,642 | -€6,645 | -36.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €92,370 | -€92,370 | -€184,740 | |
| Other operating charges | 640/8 | €2,927 | €2,351 | -€576 | -19.7% |
| Gross operating margin | 9900 | €174,689 | -€24,867 | -€199,556 | |
| Operating profit (loss) | 9901 | €61,105 | €53,510 | -€7,595 | -12.4% |
| Financial income | 75/76B | €774 | €1,078 | +€304 | +39.3% |
| Recurring financial income | 75 | €774 | €1,078 | +€304 | +39.3% |
| Financial charges | 65/66B | €2,685 | €19,125 | +€16,440 | +612.3% |
| Recurring financial charges | 65 | €2,685 | €19,125 | +€16,440 | +612.3% |
| Profit (loss) for the period before taxes | 9903 | €59,194 | €35,463 | -€23,731 | -40.1% |
| Income taxes | 67/77 | €19,671 | €8,352 | -€11,319 | -57.5% |
| Profit (loss) for the period | 9904 | €39,523 | €27,111 | -€12,412 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,523 | €27,111 | -€12,412 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.