CELESTINES SERVICES: 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.
CELESTINES SERVICES
Largest movements
- Tangible fixed assets -€28,949
down €28,949 (-4.9%), from €586,845 to €557,897
of which Land and buildings: -€25,273
- Cash -€7,695
down €7,695 (-21.1%), from €36,497 to €28,802
mainly Debts after one year (-€34,608) and Trade debts (-€11,402)
- Debts after one year -€34,608
down €34,608 (-8.5%), from €409,174 to €374,566
- Trade debts -€11,402
down €11,402 (-80.3%), from €14,197 to €2,795
- Other operating charges +€4,397
up €4,397 (+70.4%), from €6,245 to €10,642
- Gross operating margin +€2,888
up €2,888 (+6.6%), from €43,620 to €46,508
- Depreciation -€1,734
down €1,734 (-5.7%), from €30,682 to €28,949
- Financial charges -€514
down €514 (-6.7%), from €7,704 to €7,189
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 | €633,222 | €591,652 | -€41,570 | -6.6% |
| Fixed assets | 21/28 | €587,045 | €558,197 | -€28,849 | -4.9% |
| Tangible fixed assets | 22/27 | €586,845 | €557,897 | -€28,949 | -4.9% |
| Land and buildings | 22 | €580,962 | €555,688 | -€25,273 | -4.4% |
| Furniture and vehicles | 24 | €5,883 | €2,208 | -€3,675 | -62.5% |
| Financial fixed assets | 28 | €200 | €300 | +€100 | +50.0% |
| Current assets | 29/58 | €46,177 | €33,455 | -€12,722 | -27.5% |
| Amounts receivable within one year | 40/41 | €5,410 | €2,305 | -€3,105 | -57.4% |
| Trade receivables | 40 | €3,521 | €2,305 | -€1,216 | -34.5% |
| Other amounts receivable | 41 | €1,889 | €0 | -€1,889 | -100.0% |
| Cash at bank and in hand | 54/58 | €36,497 | €28,802 | -€7,695 | -21.1% |
| Deferred charges and accrued income | 490/1 | €4,270 | €2,349 | -€1,922 | -45.0% |
| Total equity and liabilities | 10/49 | €633,222 | €591,652 | -€41,570 | -6.6% |
| Equity | 10/15 | €174,596 | €174,424 | -€173 | -0.1% |
| Contributions | 10/11 | €14,381 | €14,381 | = | 0.0% |
| Reserves | 13 | €12,284 | €12,284 | = | 0.0% |
| Distributable reserves | 133 | €12,284 | €12,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,345 | €146,364 | +€19 | 0.0% |
| Investment grants | 15 | €1,587 | €1,395 | -€192 | -12.1% |
| Provisions and deferred taxes | 16 | €817 | €718 | -€99 | -12.1% |
| Deferred taxes | 168 | €817 | €718 | -€99 | -12.1% |
| Amounts payable | 17/49 | €457,808 | €416,510 | -€41,299 | -9.0% |
| Amounts payable after more than one year | 17 | €409,174 | €374,566 | -€34,608 | -8.5% |
| Financial debts | 170/4 | €409,174 | €374,566 | -€34,608 | -8.5% |
| Amounts payable within one year | 42/48 | €48,634 | €37,672 | -€10,962 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €34,062 | €34,608 | +€546 | +1.6% |
| Trade debts | 44 | €14,197 | €2,795 | -€11,402 | -80.3% |
| Suppliers | 440/4 | €14,197 | €2,795 | -€11,402 | -80.3% |
| Taxes, remuneration and social security | 45 | €0 | €269 | +€269 | |
| Taxes | 450/3 | €0 | €269 | +€269 | |
| Other amounts payable | 47/48 | €375 | €0 | -€375 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €4,271 | +€4,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,682 | €28,949 | -€1,734 | -5.7% |
| Other operating charges | 640/8 | €6,245 | €10,642 | +€4,397 | +70.4% |
| Gross operating margin | 9900 | €43,620 | €46,508 | +€2,888 | +6.6% |
| Operating profit (loss) | 9901 | €6,693 | €6,918 | +€225 | +3.4% |
| Financial income | 75/76B | €192 | €192 | +€0 | 0.0% |
| Recurring financial income | 75 | €192 | €192 | +€0 | 0.0% |
| Financial charges | 65/66B | €7,704 | €7,189 | -€514 | -6.7% |
| Recurring financial charges | 65 | €7,704 | €7,189 | -€514 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€819 | -€80 | +€739 | +90.3% |
| Transfer from deferred taxes | 780 | €99 | €99 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€720 | €19 | +€739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€720 | €19 | +€739 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.