Celestine: 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.
Celestine
Largest movements
- Tangible fixed assets -€24,164
down €24,164 (-5.4%), from €444,636 to €420,473
- Debts after one year -€23,457
down €23,457 (-6.2%), from €376,135 to €352,678
- Depreciation -€14,801
down €14,801 (-38.0%), from €38,965 to €24,164
- Financial charges -€8,680
down €8,680 (-35.5%), from €24,465 to €15,785
- Gross operating margin +€4,468
up €4,468 (+11.9%), from €37,473 to €41,941
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 | €444,833 | €422,510 | -€22,323 | -5.0% |
| Fixed assets | 21/28 | €444,636 | €420,473 | -€24,164 | -5.4% |
| Tangible fixed assets | 22/27 | €444,636 | €420,473 | -€24,164 | -5.4% |
| Land and buildings | 22 | €444,636 | €420,473 | -€24,164 | -5.4% |
| Current assets | 29/58 | €197 | €2,037 | +€1,840 | +935.1% |
| Amounts receivable within one year | 40/41 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €197 | €37 | -€160 | -81.2% |
| Total equity and liabilities | 10/49 | €444,833 | €422,510 | -€22,323 | -5.0% |
| Equity | 10/15 | -€16,402 | -€15,007 | +€1,395 | +8.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,402 | -€25,007 | +€1,395 | +5.3% |
| Amounts payable | 17/49 | €461,235 | €437,517 | -€23,719 | -5.1% |
| Amounts payable after more than one year | 17 | €376,135 | €352,678 | -€23,457 | -6.2% |
| Financial debts | 170/4 | €376,135 | €352,678 | -€23,457 | -6.2% |
| Amounts payable within one year | 42/48 | €85,100 | €84,839 | -€262 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €22,535 | €23,457 | +€922 | +4.1% |
| Trade debts | 44 | €1,183 | - | -€1,183 | |
| Suppliers | 440/4 | €1,183 | - | -€1,183 | |
| Other amounts payable | 47/48 | €61,382 | €61,382 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,965 | €24,164 | -€14,801 | -38.0% |
| Other operating charges | 640/8 | €446 | €597 | +€151 | +33.8% |
| Gross operating margin | 9900 | €37,473 | €41,941 | +€4,468 | +11.9% |
| Operating profit (loss) | 9901 | -€1,937 | €17,181 | +€19,118 | |
| Financial charges | 65/66B | €24,465 | €15,785 | -€8,680 | -35.5% |
| Recurring financial charges | 65 | €24,465 | €15,785 | -€8,680 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,402 | €1,395 | +€27,798 | |
| Profit (loss) for the period | 9904 | -€26,402 | €1,395 | +€27,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,402 | €1,395 | +€27,798 |
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 10 October 2026 via checked.be.