CÉLI: what changed
What changed
CÉLI
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
-€19,949
2024 · -€999-€18,951
Equity
€61,778
2024 · €81,728-€19,949
Cash
€76,885
2024 · €38,598+€38,287
Balance sheet total
€498,169
2024 · €557,012-€58,842
Largest movements
Assets
- Cash +€38,287
up €38,287 (+99.2%), from €38,598 to €76,885
mainly Receivables within one year (+€37,399) and Receivables after one year (+€35,579)
- Receivables within one year -€37,399
down €37,399 (-20.0%), from €187,135 to €149,736
of which Trade receivables: -€40,919
- Receivables after one year -€35,579
down €35,579 (-25.2%), from €141,000 to €105,421
- Tangible fixed assets -€19,223
down €19,223 (-11.2%), from €171,169 to €151,946
Equity and liabilities
- Other debts -€38,255
down €38,255 (-100%), from €38,255 to €0
- Profit (loss) carried forward -€19,949
down €19,949 (-1,998%), from -€999 to -€20,948
- Debts after one year -€17,570
down €17,570 (-4.6%), from €380,020 to €362,450
- Trade debts +€11,895
up €11,895 (+55.4%), from €21,490 to €33,385
- Tax, wage and social debts +€7,777
up €7,777 (+51.3%), from €15,163 to €22,940
of which Remuneration and social security: +€5,392
Income statement
- Gross operating margin -€58,781
down €58,781 (-28.2%), from €208,550 to €149,769
- Write-downs -€44,690
down €44,690, from €22,345 to -€22,345
- Other operating charges +€22,726
up €22,726 (+1,161%), from €1,957 to €24,683
- Staff costs -€6,558
down €6,558 (-5.1%), from €129,206 to €122,648
- Depreciation -€4,827
down €4,827 (-19.9%), from €24,312 to €19,485
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
-€999
Gross operating margin
-€58,781
Staff costs
+€6,558
Depreciation
+€4,827
Write-downs
+€44,690
Other operating charges
-€22,726
Other operating items
+€134
Financial income
-€323
Financial charges
+€4,431
Taxes
+€2,239
Result 2025
-€19,949
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
+€58,831
Investment
-€262
Financing
-€20,282
Cash 2024
€38,598
From operations (derived)
+€58,831
Net result for the year
-€19,949
Depreciation
+€19,485
Receivables after one year
+€35,579
Receivables within one year
+€37,399
Deferred charges and accrued income
+€4,928
Trade debts
+€11,895
Tax, wage and social debts
+€7,777
Other debts
-€38,255
Accrued charges and deferred income
-€28
Investment (derived)
-€262
Investment in fixed assets (net)
-€262
Financing
-€20,282
Debts after one year
-€17,570
Current portion of long-term debt
-€2,713
Cash 2025
€76,885
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,012 | €498,169 | -€58,842 | -10.6% |
| Fixed assets | 21/28 | €171,169 | €151,946 | -€19,223 | -11.2% |
| Tangible fixed assets | 22/27 | €171,169 | €151,946 | -€19,223 | -11.2% |
| Land and buildings | 22 | €151,114 | €142,878 | -€8,237 | -5.5% |
| Plant, machinery and equipment | 23 | €2,760 | €1,350 | -€1,410 | -51.1% |
| Furniture and vehicles | 24 | €5,817 | €3,544 | -€2,274 | -39.1% |
| Leasing and similar rights | 25 | €11,478 | €4,175 | -€7,303 | -63.6% |
| Current assets | 29/58 | €385,842 | €346,223 | -€39,619 | -10.3% |
| Amounts receivable after more than one year | 29 | €141,000 | €105,421 | -€35,579 | -25.2% |
| Other amounts receivable | 291 | €141,000 | €105,421 | -€35,579 | -25.2% |
| Amounts receivable within one year | 40/41 | €187,135 | €149,736 | -€37,399 | -20.0% |
| Trade receivables | 40 | €179,946 | €139,027 | -€40,919 | -22.7% |
| Other amounts receivable | 41 | €7,189 | €10,709 | +€3,520 | +49.0% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,598 | €76,885 | +€38,287 | +99.2% |
| Deferred charges and accrued income | 490/1 | €19,108 | €14,180 | -€4,928 | -25.8% |
| Total equity and liabilities | 10/49 | €557,012 | €498,169 | -€58,842 | -10.6% |
| Equity | 10/15 | €81,728 | €61,778 | -€19,949 | -24.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €76,476 | €76,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,476 | €76,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€999 | -€20,948 | -€19,949 | -1,998% |
| Amounts payable | 17/49 | €475,284 | €436,391 | -€38,893 | -8.2% |
| Amounts payable after more than one year | 17 | €380,020 | €362,450 | -€17,570 | -4.6% |
| Financial debts | 170/4 | €380,020 | €362,450 | -€17,570 | -4.6% |
| Amounts payable within one year | 42/48 | €95,190 | €73,895 | -€21,296 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €20,282 | €17,570 | -€2,713 | -13.4% |
| Trade debts | 44 | €21,490 | €33,385 | +€11,895 | +55.4% |
| Suppliers | 440/4 | €21,490 | €33,385 | +€11,895 | +55.4% |
| Taxes, remuneration and social security | 45 | €15,163 | €22,940 | +€7,777 | +51.3% |
| Taxes | 450/3 | €14,458 | €16,843 | +€2,385 | +16.5% |
| Remuneration and social security | 454/9 | €704 | €6,096 | +€5,392 | +765% |
| Other amounts payable | 47/48 | €38,255 | €0 | -€38,255 | -100% |
| Accrued charges and deferred income | 492/3 | €74 | €46 | -€28 | -37.3% |
| Non-recurring operating income | 76A | €26,390 | €11,544 | -€14,845 | -56.3% |
| Remuneration, social security and pensions | 62 | €129,206 | €122,648 | -€6,558 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,312 | €19,485 | -€4,827 | -19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,345 | -€22,345 | -€44,690 | |
| Other operating charges | 640/8 | €1,957 | €24,683 | +€22,726 | +1,161% |
| Non-recurring operating charges | 66A | €134 | €0 | -€134 | -100% |
| Gross operating margin | 9900 | €208,550 | €149,769 | -€58,781 | -28.2% |
| Operating profit (loss) | 9901 | €30,597 | €5,298 | -€25,299 | -82.7% |
| Financial income | 75/76B | €988 | €666 | -€323 | -32.6% |
| Recurring financial income | 75 | €988 | €666 | -€323 | -32.6% |
| Financial charges | 65/66B | €29,715 | €25,284 | -€4,431 | -14.9% |
| Recurring financial charges | 65 | €29,715 | €25,284 | -€4,431 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €1,870 | -€19,320 | -€21,190 | |
| Income taxes | 67/77 | €2,868 | €629 | -€2,239 | -78.1% |
| Profit (loss) for the period | 9904 | -€999 | -€19,949 | -€18,951 | -1,898% |
| Profit (loss) for the period to be appropriated | 9905 | -€999 | -€19,949 | -€18,951 | -1,898% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.