CÉLIFISH: 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.
CÉLIFISH
Largest movements
- Receivables within one year +€294,926
up €294,926 (+118.0%), from €250,008 to €544,933
- Tangible fixed assets -€115,942
down €115,942 (-19.2%), from €602,312 to €486,371
of which Furniture and vehicles: -€83,462
- Cash -€36,511
down €36,511 (-47.3%), from €77,252 to €40,741
mainly Contributions, distributions and other (-€460,000) and Receivables within one year (-€294,926)
- Other debts +€294,777
up €294,777 (+111.2%), from €265,000 to €559,777
- Debts after one year -€104,867
down €104,867 (-30.1%), from €348,146 to €243,280
- Trade debts -€43,651
down €43,651 (-24.0%), from €181,897 to €138,246
- Current portion of long-term debt -€11,224
down €11,224 (-9.7%), from €116,090 to €104,867
- Gross operating margin +€224,395
up €224,395 (+48.8%), from €459,688 to €684,083
- Staff costs +€44,019
up €44,019 (+63.7%), from €69,107 to €113,126
- Financial income +€20,465
up €20,465 (+1189809.3%), from €2 to €20,466
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 | €945,492 | €1,086,142 | +€140,650 | +14.9% |
| Fixed assets | 21/28 | €614,521 | €495,896 | -€118,624 | -19.3% |
| Intangible fixed assets | 21 | €12,073 | €9,390 | -€2,683 | -22.2% |
| Tangible fixed assets | 22/27 | €602,312 | €486,371 | -€115,942 | -19.2% |
| Land and buildings | 22 | €193,916 | €179,782 | -€14,134 | -7.3% |
| Plant, machinery and equipment | 23 | €34,370 | €36,025 | +€1,655 | +4.8% |
| Furniture and vehicles | 24 | €354,026 | €270,564 | -€83,462 | -23.6% |
| Assets under construction and advance payments | 27 | €20,000 | - | -€20,000 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €330,972 | €590,246 | +€259,274 | +78.3% |
| Amounts receivable within one year | 40/41 | €250,008 | €544,933 | +€294,926 | +118.0% |
| Other amounts receivable | 41 | €250,008 | €544,933 | +€294,926 | +118.0% |
| Cash at bank and in hand | 54/58 | €77,252 | €40,741 | -€36,511 | -47.3% |
| Deferred charges and accrued income | 490/1 | €3,712 | €4,572 | +€860 | +23.2% |
| Total equity and liabilities | 10/49 | €945,492 | €1,086,142 | +€140,650 | +14.9% |
| Equity | 10/15 | €22,367 | €23,436 | +€1,069 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,767 | €4,836 | +€1,069 | +28.4% |
| Amounts payable | 17/49 | €923,126 | €1,062,707 | +€139,581 | +15.1% |
| Amounts payable after more than one year | 17 | €348,146 | €243,280 | -€104,867 | -30.1% |
| Financial debts | 170/4 | €348,146 | €243,280 | -€104,867 | -30.1% |
| Amounts payable within one year | 42/48 | €574,979 | €819,427 | +€244,448 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €116,090 | €104,867 | -€11,224 | -9.7% |
| Trade debts | 44 | €181,897 | €138,246 | -€43,651 | -24.0% |
| Suppliers | 440/4 | €181,897 | €138,246 | -€43,651 | -24.0% |
| Taxes, remuneration and social security | 45 | €11,992 | €16,537 | +€4,546 | +37.9% |
| Taxes | 450/3 | €835 | €945 | +€110 | +13.1% |
| Remuneration and social security | 454/9 | €11,156 | €15,592 | +€4,436 | +39.8% |
| Other amounts payable | 47/48 | €265,000 | €559,777 | +€294,777 | +111.2% |
| Remuneration, social security and pensions | 62 | €69,107 | €113,126 | +€44,019 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,885 | €112,261 | +€6,376 | +6.0% |
| Other operating charges | 640/8 | €4,481 | €3,660 | -€821 | -18.3% |
| Gross operating margin | 9900 | €459,688 | €684,083 | +€224,395 | +48.8% |
| Operating profit (loss) | 9901 | €280,215 | €455,036 | +€174,821 | +62.4% |
| Financial income | 75/76B | €2 | €20,466 | +€20,465 | +1189809.3% |
| Recurring financial income | 75 | €2 | €20,466 | +€20,465 | +1189809.3% |
| Financial charges | 65/66B | €14,507 | €13,488 | -€1,019 | -7.0% |
| Recurring financial charges | 65 | €14,507 | €13,488 | -€1,019 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €265,709 | €462,014 | +€196,305 | +73.9% |
| Income taxes | 67/77 | €697 | €945 | +€248 | +35.6% |
| Profit (loss) for the period | 9904 | €265,012 | €461,069 | +€196,057 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €265,012 | €461,069 | +€196,057 | +74.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.