Celanti: 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.
Celanti
Largest movements
- Cash +€67,471
up €67,471 (+142%), from €47,408 to €114,879
mainly Net result for the year (+€49,694) and Other debts (+€15,022)
- Receivables within one year +€9,983
new in 2025: €9,983
- Profit (loss) carried forward +€49,694
up €49,694 (+211%), from €23,557 to €73,251
- Other debts +€15,022
up €15,022 (+285%), from €5,270 to €20,291
- Tax, wage and social debts +€13,724
up €13,724 (+104%), from €13,245 to €26,969
- Gross operating margin +€35,146
up €35,146 (+108%), from €32,544 to €67,690
- Taxes +€8,828
up €8,828 (+106%), from €8,317 to €17,145
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 | €48,335 | €126,517 | +€78,182 | +162% |
| Fixed assets | 21/28 | €927 | €1,656 | +€729 | +78.6% |
| Tangible fixed assets | 22/27 | €927 | €1,656 | +€729 | +78.6% |
| Furniture and vehicles | 24 | €927 | €1,656 | +€729 | +78.6% |
| Current assets | 29/58 | €47,408 | €124,862 | +€77,454 | +163% |
| Amounts receivable within one year | 40/41 | - | €9,983 | +€9,983 | |
| Trade receivables | 40 | - | €9,983 | +€9,983 | |
| Cash at bank and in hand | 54/58 | €47,408 | €114,879 | +€67,471 | +142% |
| Total equity and liabilities | 10/49 | €48,335 | €126,517 | +€78,182 | +162% |
| Equity | 10/15 | €28,557 | €78,251 | +€49,694 | +174% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,557 | €73,251 | +€49,694 | +211% |
| Amounts payable | 17/49 | €19,779 | €48,267 | +€28,488 | +144% |
| Amounts payable within one year | 42/48 | €19,779 | €48,267 | +€28,488 | +144% |
| Trade debts | 44 | €1,264 | €1,007 | -€257 | -20.4% |
| Suppliers | 440/4 | €1,264 | €1,007 | -€257 | -20.4% |
| Taxes, remuneration and social security | 45 | €13,245 | €26,969 | +€13,724 | +104% |
| Taxes | 450/3 | €13,245 | €26,969 | +€13,724 | +104% |
| Other amounts payable | 47/48 | €5,270 | €20,291 | +€15,022 | +285% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185 | €328 | +€143 | +77.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €32,544 | €67,690 | +€35,146 | +108% |
| Operating profit (loss) | 9901 | €31,971 | €66,962 | +€34,991 | +109% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €106 | €123 | +€17 | +16.0% |
| Recurring financial charges | 65 | €106 | €123 | +€17 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €31,873 | €66,839 | +€34,965 | +110% |
| Income taxes | 67/77 | €8,317 | €17,145 | +€8,828 | +106% |
| Profit (loss) for the period | 9904 | €23,557 | €49,694 | +€26,137 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €23,557 | €49,694 | +€26,137 | +111% |
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 15 October 2026 via checked.be.