Celebrare: 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.
Celebrare
Largest movements
- Tangible fixed assets +€43,666
up €43,666 (+320%), from €13,625 to €57,291
of which Plant, machinery and equipment: +€46,042
- Cash -€22,723
down €22,723 (-58.2%), from €39,046 to €16,322
mainly Investment in fixed assets (net) (-€52,783) and Net result for the year (-€16,764)
- Receivables within one year +€5,528
up €5,528 (+17.4%), from €31,753 to €37,281
of which Other amounts receivable: +€13,000
- Deferred charges and accrued income +€1,323
new in 2025: €1,323
- Debts after one year +€26,436
new in 2025: €26,436
- Profit (loss) carried forward -€16,764
down €16,764 (-27.6%), from €60,826 to €44,062
- Current portion of long-term debt +€15,131
new in 2025: €15,131
- Other debts +€3,358
up €3,358 (+170%), from €1,971 to €5,328
- Tax, wage and social debts +€1,592
up €1,592 (+35.7%), from €4,457 to €6,049
- Gross operating margin -€52,430
down €52,430, from €45,866 to -€6,565
- Taxes -€8,722
down €8,722 (-100%), from €8,722 to €0
- Depreciation +€5,443
up €5,443 (+148%), from €3,674 to €9,118
- Other operating charges -€598
down €598 (-35.1%), from €1,702 to €1,104
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 | €84,423 | €112,217 | +€27,793 | +32.9% |
| Fixed assets | 21/28 | €13,625 | €57,291 | +€43,666 | +320% |
| Tangible fixed assets | 22/27 | €13,625 | €57,291 | +€43,666 | +320% |
| Plant, machinery and equipment | 23 | €8,743 | €54,785 | +€46,042 | +527% |
| Furniture and vehicles | 24 | €4,881 | €2,506 | -€2,376 | -48.7% |
| Current assets | 29/58 | €70,799 | €54,926 | -€15,873 | -22.4% |
| Amounts receivable within one year | 40/41 | €31,753 | €37,281 | +€5,528 | +17.4% |
| Trade receivables | 40 | €22,681 | €15,209 | -€7,472 | -32.9% |
| Other amounts receivable | 41 | €9,072 | €22,072 | +€13,000 | +143% |
| Cash at bank and in hand | 54/58 | €39,046 | €16,322 | -€22,723 | -58.2% |
| Deferred charges and accrued income | 490/1 | - | €1,323 | +€1,323 | |
| Total equity and liabilities | 10/49 | €84,423 | €112,217 | +€27,793 | +32.9% |
| Equity | 10/15 | €61,826 | €45,062 | -€16,764 | -27.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,826 | €44,062 | -€16,764 | -27.6% |
| Amounts payable | 17/49 | €22,597 | €67,155 | +€44,558 | +197% |
| Amounts payable after more than one year | 17 | - | €26,436 | +€26,436 | |
| Financial debts | 170/4 | - | €26,436 | +€26,436 | |
| Amounts payable within one year | 42/48 | €22,597 | €40,719 | +€18,122 | +80.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,131 | +€15,131 | |
| Financial debts | 43 | - | €599 | +€599 | |
| Credit institutions | 430/8 | - | €599 | +€599 | |
| Trade debts | 44 | €14,669 | €13,612 | -€1,058 | -7.2% |
| Suppliers | 440/4 | €14,669 | €13,612 | -€1,058 | -7.2% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €4,457 | €6,049 | +€1,592 | +35.7% |
| Taxes | 450/3 | €4,457 | €6,049 | +€1,592 | +35.7% |
| Other amounts payable | 47/48 | €1,971 | €5,328 | +€3,358 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,674 | €9,118 | +€5,443 | +148% |
| Other operating charges | 640/8 | €1,702 | €1,104 | -€598 | -35.1% |
| Gross operating margin | 9900 | €45,866 | -€6,565 | -€52,430 | |
| Operating profit (loss) | 9901 | €40,489 | -€16,787 | -€57,275 | |
| Financial income | 75/76B | €0 | €276 | +€276 | +459,350% |
| Recurring financial income | 75 | €0 | €276 | +€276 | +459,350% |
| Financial charges | 65/66B | €288 | €253 | -€35 | -12.1% |
| Recurring financial charges | 65 | €288 | €253 | -€35 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €40,201 | -€16,764 | -€56,965 | |
| Income taxes | 67/77 | €8,722 | €0 | -€8,722 | -100% |
| Profit (loss) for the period | 9904 | €31,479 | -€16,764 | -€48,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,479 | -€16,764 | -€48,243 |
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.