CELESTAPOL: 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.
CELESTAPOL
Largest movements
- Cash +€74,484
up €74,484 (+120%), from €61,896 to €136,380
mainly Net result for the year (+€90,560) and Tax, wage and social debts (+€10,073)
- Receivables within one year +€27,667
up €27,667 (+70.2%), from €39,416 to €67,083
- Reserves +€90,000
up €90,000 (+123%), from €73,000 to €163,000
- Tax, wage and social debts +€10,073
up €10,073 (+45.7%), from €22,042 to €32,115
of which Taxes: +€12,892
- Gross operating margin +€23,488
up €23,488 (+24.7%), from €95,209 to €118,698
- Taxes +€7,071
up €7,071 (+34.6%), from €20,459 to €27,529
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 | €102,686 | €203,963 | +€101,278 | +98.6% |
| Fixed assets | 21/28 | - | €500 | +€500 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €102,686 | €203,463 | +€100,778 | +98.1% |
| Amounts receivable within one year | 40/41 | €39,416 | €67,083 | +€27,667 | +70.2% |
| Trade receivables | 40 | €39,416 | €67,083 | +€27,667 | +70.2% |
| Cash at bank and in hand | 54/58 | €61,896 | €136,380 | +€74,484 | +120% |
| Deferred charges and accrued income | 490/1 | €1,374 | - | -€1,374 | |
| Total equity and liabilities | 10/49 | €102,686 | €203,963 | +€101,278 | +98.6% |
| Equity | 10/15 | €76,802 | €167,362 | +€90,560 | +118% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,000 | €163,000 | +€90,000 | +123% |
| Distributable reserves | 133 | €73,000 | €163,000 | +€90,000 | +123% |
| Profit (loss) carried forward | 14 | €802 | €1,362 | +€560 | +69.8% |
| Amounts payable | 17/49 | €25,883 | €36,601 | +€10,718 | +41.4% |
| Amounts payable within one year | 42/48 | €25,111 | €36,111 | +€11,000 | +43.8% |
| Trade debts | 44 | €2,529 | €2,792 | +€263 | +10.4% |
| Suppliers | 440/4 | €2,529 | €2,792 | +€263 | +10.4% |
| Taxes, remuneration and social security | 45 | €22,042 | €32,115 | +€10,073 | +45.7% |
| Taxes | 450/3 | €19,223 | €32,115 | +€12,892 | +67.1% |
| Remuneration and social security | 454/9 | €2,819 | - | -€2,819 | |
| Other amounts payable | 47/48 | €540 | €1,204 | +€664 | +123% |
| Accrued charges and deferred income | 492/3 | €772 | €490 | -€282 | -36.5% |
| Other operating charges | 640/8 | €50 | €35 | -€15 | -30.0% |
| Gross operating margin | 9900 | €95,209 | €118,698 | +€23,488 | +24.7% |
| Operating profit (loss) | 9901 | €95,159 | €118,663 | +€23,503 | +24.7% |
| Financial income | 75/76B | €1 | €4 | +€4 | +700% |
| Recurring financial income | 75 | €1 | €4 | +€4 | +700% |
| Financial charges | 65/66B | €899 | €577 | -€321 | -35.7% |
| Recurring financial charges | 65 | €899 | €577 | -€321 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €94,261 | €118,089 | +€23,828 | +25.3% |
| Income taxes | 67/77 | €20,459 | €27,529 | +€7,071 | +34.6% |
| Profit (loss) for the period | 9904 | €73,802 | €90,560 | +€16,757 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,802 | €90,560 | +€16,757 | +22.7% |
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 24 October 2026 via checked.be.