CELINE CASALI: 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 CASALI
Largest movements
- Receivables within one year -€5,046
down €5,046 (-56.1%), from €8,994 to €3,949
of which Trade receivables: -€5,753
- Cash -€4,993
down €4,993 (-43.1%), from €11,584 to €6,592
mainly Contributions, distributions and other (-€7,000) and Debts after one year (-€4,897)
- Tangible fixed assets -€1,523
down €1,523 (-9.5%), from €15,965 to €14,441
of which Furniture and vehicles: -€4,093
- Stocks and contracts -€1,219
down €1,219 (-21.9%), from €5,572 to €4,353
- Debts after one year -€4,897
down €4,897 (-66.6%), from €7,356 to €2,459
- Other debts -€4,211
down €4,211 (-46.5%), from €9,064 to €4,853
- Tax, wage and social debts -€3,102
down €3,102 (-59.1%), from €5,249 to €2,148
of which Taxes: -€3,102
- Profit (loss) carried forward -€489
down €489 (-70.1%), from €698 to €209
- Gross operating margin +€3,439
up €3,439 (+23.5%), from €14,658 to €18,097
- Depreciation +€793
up €793 (+14.3%), from €5,544 to €6,337
- Other operating charges +€553
up €553 (+115%), from €483 to €1,036
- Taxes +€282
up €282 (+7.5%), from €3,749 to €4,031
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.
Derived cash bridge
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 | €43,850 | €31,232 | -€12,618 | -28.8% |
| Fixed assets | 21/28 | €16,765 | €15,241 | -€1,523 | -9.1% |
| Tangible fixed assets | 22/27 | €15,965 | €14,441 | -€1,523 | -9.5% |
| Plant, machinery and equipment | 23 | €2,603 | €5,172 | +€2,569 | +98.7% |
| Furniture and vehicles | 24 | €13,362 | €9,269 | -€4,093 | -30.6% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €27,085 | €15,990 | -€11,095 | -41.0% |
| Stocks and contracts in progress | 3 | €5,572 | €4,353 | -€1,219 | -21.9% |
| Stocks | 30/36 | €5,572 | €4,353 | -€1,219 | -21.9% |
| Amounts receivable within one year | 40/41 | €8,994 | €3,949 | -€5,046 | -56.1% |
| Trade receivables | 40 | €8,967 | €3,214 | -€5,753 | -64.2% |
| Other amounts receivable | 41 | €27 | €735 | +€708 | +2,606% |
| Cash at bank and in hand | 54/58 | €11,584 | €6,592 | -€4,993 | -43.1% |
| Deferred charges and accrued income | 490/1 | €935 | €1,097 | +€163 | +17.4% |
| Total equity and liabilities | 10/49 | €43,850 | €31,232 | -€12,618 | -28.8% |
| Equity | 10/15 | €15,698 | €15,209 | -€489 | -3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €698 | €209 | -€489 | -70.1% |
| Amounts payable | 17/49 | €28,152 | €16,023 | -€12,129 | -43.1% |
| Amounts payable after more than one year | 17 | €7,356 | €2,459 | -€4,897 | -66.6% |
| Financial debts | 170/4 | €7,356 | €2,459 | -€4,897 | -66.6% |
| Amounts payable within one year | 42/48 | €20,608 | €13,564 | -€7,044 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €4,869 | €4,897 | +€28 | +0.6% |
| Trade debts | 44 | €1,426 | €1,667 | +€241 | +16.9% |
| Suppliers | 440/4 | €1,426 | €1,667 | +€241 | +16.9% |
| Taxes, remuneration and social security | 45 | €5,249 | €2,148 | -€3,102 | -59.1% |
| Taxes | 450/3 | €5,249 | €2,148 | -€3,102 | -59.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €9,064 | €4,853 | -€4,211 | -46.5% |
| Accrued charges and deferred income | 492/3 | €188 | €0 | -€188 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,544 | €6,337 | +€793 | +14.3% |
| Other operating charges | 640/8 | €483 | €1,036 | +€553 | +115% |
| Gross operating margin | 9900 | €14,658 | €18,097 | +€3,439 | +23.5% |
| Operating profit (loss) | 9901 | €8,631 | €10,723 | +€2,092 | +24.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €243 | €181 | -€62 | -25.5% |
| Recurring financial charges | 65 | €243 | €181 | -€62 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €8,390 | €10,542 | +€2,152 | +25.7% |
| Income taxes | 67/77 | €3,749 | €4,031 | +€282 | +7.5% |
| Profit (loss) for the period | 9904 | €4,641 | €6,511 | +€1,870 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,641 | €6,511 | +€1,870 | +40.3% |
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 22 October 2026 via checked.be.