Céleste Consulting: what changed
What changed
Céleste Consulting
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€77,643
2024 · €165+€77,479
Equity
€501,043
2024 · €423,400+€77,643
Cash
€12,729
2024 · €22,251-€9,523
Balance sheet total
€1.3m
2024 · €1.3m+€14,061
Largest movements
Assets
- Stocks and contracts +€73,728
up €73,728 (+85.0%), from €86,696 to €160,424
of which Contracts in progress: +€64,201
- Tangible fixed assets -€73,673
down €73,673 (-7.0%), from €1.1m to €978,468
- Receivables within one year +€25,800
up €25,800 (+15.9%), from €162,476 to €188,276
of which Trade receivables: +€51,112
Equity and liabilities
- Reserves +€77,643
up €77,643 (+18.7%), from €414,200 to €491,843
- Debts after one year -€76,961
down €76,961 (-16.9%), from €456,101 to €379,140
- Tax, wage and social debts +€59,717
up €59,717 (+391%), from €15,290 to €75,008
of which Taxes: +€55,118
- Short-term financial debts +€49,644
up €49,644 (+32.3%), from €153,750 to €203,394
of which Credit institutions: +€46,250
- Trade debts -€49,048
down €49,048 (-32.0%), from €153,400 to €104,351
Income statement
- Gross operating margin +€67,221
up €67,221 (+19.7%), from €341,069 to €408,290
- Taxes +€30,850
up €30,850 (+971%), from €3,178 to €34,028
- Staff costs -€23,623
down €23,623 (-13.4%), from €176,392 to €152,769
- Depreciation -€20,971
down €20,971 (-16.6%), from €125,971 to €105,000
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€165
Gross operating margin
+€67,221
Staff costs
+€23,623
Depreciation
+€20,971
Other operating charges
-€1,342
Other operating items
-€750
Financial income
+€2,016
Financial charges
-€3,411
Taxes
-€30,850
Result 2025
€77,643
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€96,055
Investment
-€31,327
Financing
-€74,251
Cash 2024
€22,251
From operations (derived)
+€96,055
Net result for the year
+€77,643
Depreciation
+€105,000
Stocks and contracts
-€73,728
Receivables within one year
-€25,800
Deferred charges and accrued income
+€2,272
Trade debts
-€49,048
Tax, wage and social debts
+€59,717
Investment (derived)
-€31,327
Investment in fixed assets (net)
-€31,327
Financing
-€74,251
Debts after one year
-€76,961
Current portion of long-term debt
-€46,934
Short-term financial debts
+€49,644
Cash 2025
€12,729
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,325,835 | €1,339,897 | +€14,061 | +1.1% |
| Fixed assets | 21/28 | €1,052,140 | €978,468 | -€73,673 | -7.0% |
| Tangible fixed assets | 22/27 | €1,052,140 | €978,468 | -€73,673 | -7.0% |
| Land and buildings | 22 | €391,431 | €358,138 | -€33,293 | -8.5% |
| Plant, machinery and equipment | 23 | €21,150 | €17,346 | -€3,804 | -18.0% |
| Furniture and vehicles | 24 | €33,351 | €22,329 | -€11,023 | -33.1% |
| Leasing and similar rights | 25 | €31,183 | €2,784 | -€28,399 | -91.1% |
| Other tangible fixed assets | 26 | €575,024 | €577,871 | +€2,847 | +0.5% |
| Current assets | 29/58 | €273,695 | €361,429 | +€87,734 | +32.1% |
| Stocks and contracts in progress | 3 | €86,696 | €160,424 | +€73,728 | +85.0% |
| Stocks | 30/36 | €27,897 | €37,424 | +€9,527 | +34.1% |
| Contracts in progress | 37 | €58,799 | €123,000 | +€64,201 | +109% |
| Amounts receivable within one year | 40/41 | €162,476 | €188,276 | +€25,800 | +15.9% |
| Trade receivables | 40 | €102,215 | €153,327 | +€51,112 | +50.0% |
| Other amounts receivable | 41 | €60,261 | €34,950 | -€25,311 | -42.0% |
| Cash at bank and in hand | 54/58 | €22,251 | €12,729 | -€9,523 | -42.8% |
| Deferred charges and accrued income | 490/1 | €2,272 | €0 | -€2,272 | -100% |
| Total equity and liabilities | 10/49 | €1,325,835 | €1,339,897 | +€14,061 | +1.1% |
| Equity | 10/15 | €423,400 | €501,043 | +€77,643 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €414,200 | €491,843 | +€77,643 | +18.7% |
| Distributable reserves | 133 | €414,200 | €491,843 | +€77,643 | +18.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €902,436 | €838,854 | -€63,582 | -7.0% |
| Amounts payable after more than one year | 17 | €456,101 | €379,140 | -€76,961 | -16.9% |
| Financial debts | 170/4 | €456,101 | €379,140 | -€76,961 | -16.9% |
| Amounts payable within one year | 42/48 | €446,335 | €459,713 | +€13,379 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €123,895 | €76,961 | -€46,934 | -37.9% |
| Financial debts | 43 | €153,750 | €203,394 | +€49,644 | +32.3% |
| Credit institutions | 430/8 | €153,750 | €200,000 | +€46,250 | +30.1% |
| Other loans | 439 | - | €3,394 | +€3,394 | |
| Trade debts | 44 | €153,400 | €104,351 | -€49,048 | -32.0% |
| Suppliers | 440/4 | €153,400 | €104,351 | -€49,048 | -32.0% |
| Taxes, remuneration and social security | 45 | €15,290 | €75,008 | +€59,717 | +391% |
| Taxes | 450/3 | €2,901 | €58,019 | +€55,118 | +1,900% |
| Remuneration and social security | 454/9 | €12,389 | €16,989 | +€4,600 | +37.1% |
| Remuneration, social security and pensions | 62 | €176,392 | €152,769 | -€23,623 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,971 | €105,000 | -€20,971 | -16.6% |
| Other operating charges | 640/8 | €12,518 | €13,861 | +€1,342 | +10.7% |
| Non-recurring operating charges | 66A | - | €750 | +€750 | |
| Gross operating margin | 9900 | €341,069 | €408,290 | +€67,221 | +19.7% |
| Operating profit (loss) | 9901 | €26,187 | €135,910 | +€109,724 | +419% |
| Financial income | 75/76B | €1,652 | €3,668 | +€2,016 | +122% |
| Recurring financial income | 75 | €1,652 | €3,668 | +€2,016 | +122% |
| Financial charges | 65/66B | €24,496 | €27,907 | +€3,411 | +13.9% |
| Recurring financial charges | 65 | €24,496 | €27,907 | +€3,411 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €3,343 | €111,672 | +€108,329 | +3,241% |
| Income taxes | 67/77 | €3,178 | €34,028 | +€30,850 | +971% |
| Profit (loss) for the period | 9904 | €165 | €77,643 | +€77,479 | +47,074% |
| Profit (loss) for the period to be appropriated | 9905 | €165 | €77,643 | +€77,479 | +47,074% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.