CELCIUS: what changed
Two fiscal 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.
CELCIUS
Largest movements
- Cash +€33,027
up €33,027 (+111.7%), from €29,565 to €62,593
mainly Net result for the year (+€29,796) and Receivables within one year (+€22,354)
- Receivables within one year -€22,354
down €22,354 (-27.2%), from €82,298 to €59,944
of which Trade receivables: -€22,354
- Tangible fixed assets +€17,314
up €17,314 (+22.3%), from €77,761 to €95,075
of which Furniture and vehicles: +€24,273
- Profit (loss) carried forward +€29,796
up €29,796 (+95.0%), from -€31,353 to -€1,556
- Other debts +€9,523
up €9,523 (+13.1%), from €72,430 to €81,953
- Trade debts -€7,968
down €7,968 (-36.1%), from €22,040 to €14,073
- Current portion of long-term debt +€6,210
up €6,210 (+34.9%), from €17,813 to €24,023
- Reserves -€5,000
down €5,000 (-72.9%), from €6,860 to €1,860
of which Tax-exempt reserves: -€5,000
- Gross operating margin +€57,799
up €57,799 (+47.6%), from €121,323 to €179,122
- Taxes +€11,592
up €11,592 (+791.7%), from €1,464 to €13,057
- Staff costs +€8,149
up €8,149 (+7.7%), from €105,227 to €113,376
- Depreciation +€3,422
up €3,422 (+22.0%), from €15,587 to €19,009
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 | €191,701 | €218,953 | +€27,253 | +14.2% |
| Fixed assets | 21/28 | €77,761 | €95,075 | +€17,314 | +22.3% |
| Tangible fixed assets | 22/27 | €77,761 | €95,075 | +€17,314 | +22.3% |
| Land and buildings | 22 | €66,188 | €56,162 | -€10,026 | -15.1% |
| Plant, machinery and equipment | 23 | - | €3,066 | +€3,066 | |
| Furniture and vehicles | 24 | €11,573 | €35,847 | +€24,273 | +209.7% |
| Current assets | 29/58 | €113,939 | €123,878 | +€9,939 | +8.7% |
| Amounts receivable within one year | 40/41 | €82,298 | €59,944 | -€22,354 | -27.2% |
| Trade receivables | 40 | €82,298 | €59,944 | -€22,354 | -27.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,565 | €62,593 | +€33,027 | +111.7% |
| Deferred charges and accrued income | 490/1 | €2,076 | €1,342 | -€734 | -35.4% |
| Total equity and liabilities | 10/49 | €191,701 | €218,953 | +€27,253 | +14.2% |
| Equity | 10/15 | -€17,056 | €7,740 | +€24,796 | |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €6,860 | €1,860 | -€5,000 | -72.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €0 | -€5,000 | -100.0% |
| Profit (loss) carried forward | 14 | -€31,353 | -€1,556 | +€29,796 | +95.0% |
| Amounts payable | 17/49 | €208,757 | €211,213 | +€2,456 | +1.2% |
| Amounts payable after more than one year | 17 | €59,302 | €58,796 | -€506 | -0.9% |
| Financial debts | 170/4 | €59,302 | €58,796 | -€506 | -0.9% |
| Amounts payable within one year | 42/48 | €148,455 | €151,417 | +€2,962 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €17,813 | €24,023 | +€6,210 | +34.9% |
| Trade debts | 44 | €22,040 | €14,073 | -€7,968 | -36.1% |
| Suppliers | 440/4 | €22,040 | €14,073 | -€7,968 | -36.1% |
| Taxes, remuneration and social security | 45 | €36,171 | €31,367 | -€4,804 | -13.3% |
| Taxes | 450/3 | €12,519 | €6,604 | -€5,916 | -47.3% |
| Remuneration and social security | 454/9 | €23,652 | €24,764 | +€1,112 | +4.7% |
| Other amounts payable | 47/48 | €72,430 | €81,953 | +€9,523 | +13.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €105,227 | €113,376 | +€8,149 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,587 | €19,009 | +€3,422 | +22.0% |
| Other operating charges | 640/8 | €2,057 | €2,324 | +€267 | +13.0% |
| Gross operating margin | 9900 | €121,323 | €179,122 | +€57,799 | +47.6% |
| Operating profit (loss) | 9901 | -€1,548 | €44,414 | +€45,962 | |
| Financial income | 75/76B | €240 | €159 | -€81 | -33.8% |
| Recurring financial income | 75 | €240 | €159 | -€81 | -33.8% |
| Financial charges | 65/66B | €1,824 | €1,719 | -€105 | -5.8% |
| Recurring financial charges | 65 | €1,824 | €1,719 | -€105 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,133 | €42,853 | +€45,987 | |
| Income taxes | 67/77 | €1,464 | €13,057 | +€11,592 | +791.7% |
| Profit (loss) for the period | 9904 | -€4,598 | €29,796 | +€34,394 | |
| Transfer from tax-exempt reserves | 789 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,598 | €34,796 | +€39,394 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.