CELINE AT WORK: 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.
CELINE AT WORK
Largest movements
- Cash +€23,656
up €23,656 (+195.4%), from €12,109 to €35,765
mainly Other debts (+€28,003) and Net result for the year (+€22,612)
- Receivables within one year +€9,485
up €9,485 (+45.4%), from €20,893 to €30,378
of which Trade receivables: +€9,036
- Other debts +€28,003
new in 2025: €28,003
- Tax, wage and social debts +€10,606
up €10,606 (+242.7%), from €4,371 to €14,977
of which Taxes: +€8,706
- Profit (loss) carried forward -€10,333
down €10,333 (-32.7%), from €31,559 to €21,226
- Advances received +€3,925
new in 2025: €3,925
- Gross operating margin +€23,821
up €23,821 (+219.8%), from €10,839 to €34,660
- Taxes +€7,081
up €7,081 (+361.2%), from €1,961 to €9,042
- Depreciation +€570
up €570 (+142.9%), from €399 to €970
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 | €39,138 | €71,885 | +€32,747 | +83.7% |
| Fixed assets | 21/28 | €2,604 | €2,476 | -€128 | -4.9% |
| Tangible fixed assets | 22/27 | €2,604 | €2,476 | -€128 | -4.9% |
| Plant, machinery and equipment | 23 | €661 | €385 | -€276 | -41.7% |
| Furniture and vehicles | 24 | €1,943 | €2,091 | +€148 | +7.6% |
| Current assets | 29/58 | €36,534 | €69,409 | +€32,875 | +90.0% |
| Stocks and contracts in progress | 3 | €3,531 | €3,265 | -€266 | -7.5% |
| Stocks | 30/36 | €3,531 | €3,265 | -€266 | -7.5% |
| Amounts receivable within one year | 40/41 | €20,893 | €30,378 | +€9,485 | +45.4% |
| Trade receivables | 40 | €3,434 | €12,470 | +€9,036 | +263.1% |
| Other amounts receivable | 41 | €17,459 | €17,909 | +€449 | +2.6% |
| Cash at bank and in hand | 54/58 | €12,109 | €35,765 | +€23,656 | +195.4% |
| Total equity and liabilities | 10/49 | €39,138 | €71,885 | +€32,747 | +83.7% |
| Equity | 10/15 | €34,559 | €24,226 | -€10,333 | -29.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,559 | €21,226 | -€10,333 | -32.7% |
| Amounts payable | 17/49 | €4,580 | €47,659 | +€43,080 | +940.7% |
| Amounts payable within one year | 42/48 | €4,580 | €47,659 | +€43,080 | +940.7% |
| Trade debts | 44 | €209 | €753 | +€545 | +261.0% |
| Suppliers | 440/4 | €209 | €753 | +€545 | +261.0% |
| Advances received on contracts in progress | 46 | - | €3,925 | +€3,925 | |
| Taxes, remuneration and social security | 45 | €4,371 | €14,977 | +€10,606 | +242.7% |
| Taxes | 450/3 | €4,371 | €13,077 | +€8,706 | +199.2% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | - | €28,003 | +€28,003 | |
| Non-recurring operating income | 76A | - | €1,210 | +€1,210 | |
| Remuneration, social security and pensions | 62 | €1,354 | €1,520 | +€166 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €970 | +€570 | +142.9% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €10,839 | €34,660 | +€23,821 | +219.8% |
| Operating profit (loss) | 9901 | €8,634 | €31,704 | +€23,070 | +267.2% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €278 | €102 | -€176 | -63.3% |
| Recurring financial charges | 65 | €278 | €102 | -€176 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €8,356 | €31,654 | +€23,298 | +278.8% |
| Income taxes | 67/77 | €1,961 | €9,042 | +€7,081 | +361.2% |
| Profit (loss) for the period | 9904 | €6,395 | €22,612 | +€16,217 | +253.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,395 | €22,612 | +€16,217 | +253.6% |
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 9 October 2026 via checked.be.