Celestial Creations: 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.
Celestial Creations
Largest movements
- Tangible fixed assets +€3,700
up €3,700 (+294.9%), from €1,255 to €4,955
of which Plant, machinery and equipment: +€1,880
- Cash -€2,573
down €2,573 (-67.2%), from €3,830 to €1,257
mainly Investment in fixed assets (net) (-€4,801) and Receivables within one year (-€991)
- Receivables within one year +€991
new in 2025: €991
of which Trade receivables: +€510
- Deferred charges and accrued income +€410
up €410 (+1964.7%), from €21 to €431
- Other debts +€3,600
up €3,600 (+295.8%), from €1,217 to €4,817
- Trade debts -€384
no longer reported in 2025 (was €384)
- Tax, wage and social debts -€356
no longer reported in 2025 (was €356)
- Profit (loss) carried forward -€333
down €333 (-18.0%), from -€1,851 to -€2,184
- Gross operating margin +€2,124
up €2,124, from -€838 to €1,287
- Depreciation +€630
up €630 (+133.8%), from €471 to €1,101
- Other operating charges -€113
down €113 (-22.0%), from €512 to €400
- Financial charges +€93
up €93 (+297.2%), from €31 to €124
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 | €5,105 | €7,633 | +€2,528 | +49.5% |
| Fixed assets | 21/28 | €1,255 | €4,955 | +€3,700 | +294.9% |
| Tangible fixed assets | 22/27 | €1,255 | €4,955 | +€3,700 | +294.9% |
| Plant, machinery and equipment | 23 | €1,255 | €3,134 | +€1,880 | +149.8% |
| Furniture and vehicles | 24 | - | €1,820 | +€1,820 | |
| Current assets | 29/58 | €3,850 | €2,678 | -€1,172 | -30.4% |
| Amounts receivable within one year | 40/41 | - | €991 | +€991 | |
| Trade receivables | 40 | - | €510 | +€510 | |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €3,830 | €1,257 | -€2,573 | -67.2% |
| Deferred charges and accrued income | 490/1 | €21 | €431 | +€410 | +1964.7% |
| Total equity and liabilities | 10/49 | €5,105 | €7,633 | +€2,528 | +49.5% |
| Equity | 10/15 | €3,149 | €2,816 | -€333 | -10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,851 | -€2,184 | -€333 | -18.0% |
| Amounts payable | 17/49 | €1,956 | €4,817 | +€2,860 | +146.2% |
| Amounts payable within one year | 42/48 | €1,956 | €4,817 | +€2,860 | +146.2% |
| Trade debts | 44 | €384 | - | -€384 | |
| Suppliers | 440/4 | €384 | - | -€384 | |
| Taxes, remuneration and social security | 45 | €356 | - | -€356 | |
| Taxes | 450/3 | €356 | - | -€356 | |
| Other amounts payable | 47/48 | €1,217 | €4,817 | +€3,600 | +295.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €1,101 | +€630 | +133.8% |
| Other operating charges | 640/8 | €512 | €400 | -€113 | -22.0% |
| Gross operating margin | 9900 | -€838 | €1,287 | +€2,124 | |
| Operating profit (loss) | 9901 | -€1,821 | -€214 | +€1,607 | +88.2% |
| Financial income | 75/76B | €1 | €5 | +€4 | +384.8% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +384.8% |
| Financial charges | 65/66B | €31 | €124 | +€93 | +297.2% |
| Recurring financial charges | 65 | €31 | €124 | +€93 | +297.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,851 | -€333 | +€1,518 | +82.0% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€1,851 | -€333 | +€1,518 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,851 | -€333 | +€1,518 | +82.0% |
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 2 October 2026 via checked.be.