CELAVITA: 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.
CELAVITA
Largest movements
- Receivables within one year +€24,652
up €24,652 (+455.7%), from €5,410 to €30,062
- Tangible fixed assets -€3,332
down €3,332 (-18.2%), from €18,343 to €15,011
of which Furniture and vehicles: -€3,132
- Cash +€1,120
up €1,120 (+82.5%), from €1,358 to €2,477
mainly Provisions (+€29,391) and Depreciation (+€4,282)
- Provisions +€29,391
new in 2025: €29,391
- Profit (loss) carried forward -€4,011
down €4,011 (-21.8%), from €18,402 to €14,391
- Tax, wage and social debts -€3,244
no longer reported in 2025 (was €3,244)
- Provisions +€29,391
new in 2025: €29,391
- Gross operating margin +€8,731
up €8,731 (+30.0%), from €29,146 to €37,877
- Depreciation +€1,827
up €1,827 (+74.4%), from €2,456 to €4,282
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.
Cash bridge derived
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 | €25,168 | €47,575 | +€22,408 | +89.0% |
| Fixed assets | 21/28 | €18,343 | €15,011 | -€3,332 | -18.2% |
| Tangible fixed assets | 22/27 | €18,343 | €15,011 | -€3,332 | -18.2% |
| Plant, machinery and equipment | 23 | €682 | €482 | -€200 | -29.3% |
| Furniture and vehicles | 24 | €17,661 | €14,529 | -€3,132 | -17.7% |
| Current assets | 29/58 | €6,824 | €32,564 | +€25,740 | +377.2% |
| Amounts receivable within one year | 40/41 | €5,410 | €30,062 | +€24,652 | +455.7% |
| Other amounts receivable | 41 | €5,410 | €30,062 | +€24,652 | +455.7% |
| Cash at bank and in hand | 54/58 | €1,358 | €2,477 | +€1,120 | +82.5% |
| Deferred charges and accrued income | 490/1 | €57 | €25 | -€32 | -55.9% |
| Total equity and liabilities | 10/49 | €25,168 | €47,575 | +€22,408 | +89.0% |
| Equity | 10/15 | €21,402 | €17,391 | -€4,011 | -18.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,402 | €14,391 | -€4,011 | -21.8% |
| Provisions and deferred taxes | 16 | - | €29,391 | +€29,391 | |
| Provisions for liabilities and charges | 160/5 | - | €29,391 | +€29,391 | |
| Other liabilities and charges | 164/5 | - | €29,391 | +€29,391 | |
| Amounts payable | 17/49 | €3,766 | €793 | -€2,973 | -78.9% |
| Amounts payable within one year | 42/48 | €3,766 | €793 | -€2,973 | -78.9% |
| Trade debts | 44 | €522 | €793 | +€271 | +52.0% |
| Suppliers | 440/4 | €522 | €793 | +€271 | +52.0% |
| Taxes, remuneration and social security | 45 | €3,244 | - | -€3,244 | |
| Taxes | 450/3 | €3,244 | - | -€3,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €4,282 | +€1,827 | +74.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29,391 | +€29,391 | |
| Other operating charges | 640/8 | €675 | €327 | -€348 | -51.6% |
| Gross operating margin | 9900 | €29,146 | €37,877 | +€8,731 | +30.0% |
| Operating profit (loss) | 9901 | €26,016 | €3,877 | -€22,139 | -85.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €76 | €93 | +€18 | +23.6% |
| Recurring financial charges | 65 | €76 | €93 | +€18 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €25,946 | €3,783 | -€22,163 | -85.4% |
| Income taxes | 67/77 | €7,544 | €7,794 | +€250 | +3.3% |
| Profit (loss) for the period | 9904 | €18,402 | -€4,011 | -€22,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,402 | -€4,011 | -€22,412 |
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 12 October 2026 via checked.be.