CÉLIA PARTNER: 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.
CÉLIA PARTNER
Largest movements
- Tangible fixed assets -€762
down €762 (-46.6%), from €1,635 to €873
- Receivables within one year +€530
new in 2025: €530
- Cash -€341
down €341 (-45.5%), from €749 to €408
mainly Tax, wage and social debts (-€7,239) and Trade debts (-€2,843)
- Deferred charges and accrued income +€214
up €214 (+96.8%), from €221 to €435
- Other debts +€10,250
up €10,250 (+14.2%), from €72,298 to €82,548
- Tax, wage and social debts -€7,239
down €7,239 (-95.2%), from €7,606 to €367
of which Taxes: -€3,648
- Trade debts -€2,843
down €2,843 (-50.3%), from €5,647 to €2,804
- Profit (loss) carried forward -€527
down €527 (-0.6%), from -€93,256 to -€93,783
- Staff costs -€15,464
down €15,464 (-42.1%), from €36,746 to €21,282
- Gross operating margin -€13,721
down €13,721 (-37.3%), from €36,794 to €23,073
- Financial charges -€907
down €907 (-67.5%), from €1,343 to €436
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 | €3,495 | €3,136 | -€359 | -10.3% |
| Fixed assets | 21/28 | €2,525 | €1,763 | -€762 | -30.2% |
| Tangible fixed assets | 22/27 | €1,635 | €873 | -€762 | -46.6% |
| Furniture and vehicles | 24 | €1,635 | €873 | -€762 | -46.6% |
| Financial fixed assets | 28 | €890 | €890 | = | 0.0% |
| Current assets | 29/58 | €970 | €1,373 | +€403 | +41.5% |
| Amounts receivable within one year | 40/41 | - | €530 | +€530 | |
| Trade receivables | 40 | - | €530 | +€530 | |
| Cash at bank and in hand | 54/58 | €749 | €408 | -€341 | -45.5% |
| Deferred charges and accrued income | 490/1 | €221 | €435 | +€214 | +96.8% |
| Total equity and liabilities | 10/49 | €3,495 | €3,136 | -€359 | -10.3% |
| Equity | 10/15 | -€82,056 | -€82,583 | -€527 | -0.6% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,256 | -€93,783 | -€527 | -0.6% |
| Amounts payable | 17/49 | €85,551 | €85,719 | +€168 | +0.2% |
| Amounts payable within one year | 42/48 | €85,551 | €85,719 | +€168 | +0.2% |
| Trade debts | 44 | €5,647 | €2,804 | -€2,843 | -50.3% |
| Suppliers | 440/4 | €5,647 | €2,804 | -€2,843 | -50.3% |
| Taxes, remuneration and social security | 45 | €7,606 | €367 | -€7,239 | -95.2% |
| Taxes | 450/3 | €4,015 | €367 | -€3,648 | -90.9% |
| Remuneration and social security | 454/9 | €3,591 | - | -€3,591 | |
| Other amounts payable | 47/48 | €72,298 | €82,548 | +€10,250 | +14.2% |
| Remuneration, social security and pensions | 62 | €36,746 | €21,282 | -€15,464 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €762 | +€102 | +15.5% |
| Other operating charges | 640/8 | €848 | €1,120 | +€272 | +32.1% |
| Gross operating margin | 9900 | €36,794 | €23,073 | -€13,721 | -37.3% |
| Operating profit (loss) | 9901 | -€1,460 | -€91 | +€1,369 | +93.8% |
| Financial charges | 65/66B | €1,343 | €436 | -€907 | -67.5% |
| Recurring financial charges | 65 | €1,343 | €436 | -€907 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,803 | -€527 | +€2,276 | +81.2% |
| Profit (loss) for the period | 9904 | -€2,803 | -€527 | +€2,276 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,803 | -€527 | +€2,276 | +81.2% |
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 4 October 2026 via checked.be.