CELEST'SIA: 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.
CELEST'SIA
Largest movements
- Current investments +€20,452
new in 2025: €20,452
- Cash -€11,056
no longer reported in 2025 (was €11,056)
mainly Current investments (-€20,452) and Other debts (-€2,043)
- Receivables within one year -€6,494
down €6,494 (-68.4%), from €9,499 to €3,005
- Trade debts +€3,193
up €3,193 (+76.4%), from €4,180 to €7,373
- Reserves +€2,257
new in 2025: €2,257
- Other debts -€2,043
down €2,043 (-30.1%), from €6,795 to €4,752
- Tax, wage and social debts -€300
down €300 (-21.8%), from €1,374 to €1,074
- Gross operating margin -€1,028
down €1,028 (-18.1%), from €5,679 to €4,651
- Taxes +€700
up €700 (+1,286%), from €54 to €755
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 | €20,555 | €23,457 | +€2,902 | +14.1% |
| Current assets | 29/58 | €20,555 | €23,457 | +€2,902 | +14.1% |
| Amounts receivable within one year | 40/41 | €9,499 | €3,005 | -€6,494 | -68.4% |
| Trade receivables | 40 | €9,499 | €3,005 | -€6,494 | -68.4% |
| Current investments | 50/53 | - | €20,452 | +€20,452 | |
| Cash at bank and in hand | 54/58 | €11,056 | - | -€11,056 | |
| Total equity and liabilities | 10/49 | €20,555 | €23,457 | +€2,902 | +14.1% |
| Equity | 10/15 | €8,207 | €10,257 | +€2,051 | +25.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | - | €2,257 | +€2,257 | |
| Distributable reserves | 133 | - | €2,257 | +€2,257 | |
| Profit (loss) carried forward | 14 | €207 | - | -€207 | |
| Amounts payable | 17/49 | €12,349 | €13,199 | +€851 | +6.9% |
| Amounts payable within one year | 42/48 | €12,349 | €13,199 | +€851 | +6.9% |
| Trade debts | 44 | €4,180 | €7,373 | +€3,193 | +76.4% |
| Suppliers | 440/4 | €4,180 | €7,373 | +€3,193 | +76.4% |
| Taxes, remuneration and social security | 45 | €1,374 | €1,074 | -€300 | -21.8% |
| Taxes | 450/3 | €1,374 | €1,074 | -€300 | -21.8% |
| Other amounts payable | 47/48 | €6,795 | €4,752 | -€2,043 | -30.1% |
| Other operating charges | 640/8 | €1,707 | €1,698 | -€10 | -0.6% |
| Gross operating margin | 9900 | €5,679 | €4,651 | -€1,028 | -18.1% |
| Operating profit (loss) | 9901 | €3,972 | €2,953 | -€1,018 | -25.6% |
| Financial charges | 65/66B | €142 | €148 | +€6 | +4.2% |
| Recurring financial charges | 65 | €142 | €148 | +€6 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €3,829 | €2,805 | -€1,024 | -26.7% |
| Income taxes | 67/77 | €54 | €755 | +€700 | +1,286% |
| Profit (loss) for the period | 9904 | €3,775 | €2,051 | -€1,724 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,775 | €2,051 | -€1,724 | -45.7% |
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 22 October 2026 via checked.be.