CELINE BERTA: 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.
CELINE BERTA
Largest movements
- Cash +€39,727
up €39,727 (+112.9%), from €35,183 to €74,909
mainly Net result for the year (+€48,170) and Depreciation (+€6,011)
- Tangible fixed assets +€6,009
new in 2025: €6,009
of which Furniture and vehicles: +€3,211
- Intangible fixed assets -€5,000
down €5,000 (-15.2%), from €32,989 to €27,989
- Receivables within one year +€1,919
up €1,919 (+235.1%), from €816 to €2,735
of which Trade receivables: +€1,515
- Deferred charges and accrued income -€1,296
down €1,296 (-15.0%), from €8,660 to €7,364
- Profit (loss) carried forward +€48,170
up €48,170 (+1364.9%), from €3,529 to €51,700
- Other debts -€6,244
down €6,244 (-9.2%), from €67,516 to €61,271
- Tax, wage and social debts -€1,603
down €1,603 (-39.1%), from €4,103 to €2,500
of which Remuneration and social security: -€2,000
- Gross operating margin +€53,197
up €53,197 (+344.5%), from €15,441 to €68,638
- Taxes +€10,330
up €10,330 (+429.9%), from €2,403 to €12,733
- Depreciation +€717
up €717 (+13.5%), from €5,294 to €6,011
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 | €77,648 | €119,006 | +€41,358 | +53.3% |
| Fixed assets | 21/28 | €32,989 | €33,998 | +€1,009 | +3.1% |
| Intangible fixed assets | 21 | €32,989 | €27,989 | -€5,000 | -15.2% |
| Tangible fixed assets | 22/27 | - | €6,009 | +€6,009 | |
| Plant, machinery and equipment | 23 | - | €2,798 | +€2,798 | |
| Furniture and vehicles | 24 | - | €3,211 | +€3,211 | |
| Current assets | 29/58 | €44,659 | €85,008 | +€40,349 | +90.4% |
| Amounts receivable within one year | 40/41 | €816 | €2,735 | +€1,919 | +235.1% |
| Trade receivables | 40 | - | €1,515 | +€1,515 | |
| Other amounts receivable | 41 | €816 | €1,220 | +€404 | +49.5% |
| Cash at bank and in hand | 54/58 | €35,183 | €74,909 | +€39,727 | +112.9% |
| Deferred charges and accrued income | 490/1 | €8,660 | €7,364 | -€1,296 | -15.0% |
| Total equity and liabilities | 10/49 | €77,648 | €119,006 | +€41,358 | +53.3% |
| Equity | 10/15 | €6,029 | €54,200 | +€48,170 | +798.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,529 | €51,700 | +€48,170 | +1364.9% |
| Amounts payable | 17/49 | €71,618 | €64,806 | -€6,812 | -9.5% |
| Amounts payable within one year | 42/48 | €71,618 | €64,806 | -€6,812 | -9.5% |
| Trade debts | 44 | - | €1,035 | +€1,035 | |
| Suppliers | 440/4 | - | €1,035 | +€1,035 | |
| Taxes, remuneration and social security | 45 | €4,103 | €2,500 | -€1,603 | -39.1% |
| Taxes | 450/3 | €2,103 | €2,500 | +€397 | +18.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €67,516 | €61,271 | -€6,244 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,294 | €6,011 | +€717 | +13.5% |
| Other operating charges | 640/8 | €282 | €740 | +€458 | +162.5% |
| Gross operating margin | 9900 | €15,441 | €68,638 | +€53,197 | +344.5% |
| Operating profit (loss) | 9901 | €9,865 | €61,887 | +€52,022 | +527.3% |
| Financial charges | 65/66B | €1,492 | €984 | -€509 | -34.1% |
| Recurring financial charges | 65 | €1,492 | €984 | -€509 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €8,372 | €60,903 | +€52,531 | +627.4% |
| Income taxes | 67/77 | €2,403 | €12,733 | +€10,330 | +429.9% |
| Profit (loss) for the period | 9904 | €5,970 | €48,170 | +€42,201 | +706.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,970 | €48,170 | +€42,201 | +706.9% |
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 7 October 2026 via checked.be.