CELINEMOUTHUY.LAW: what changed
CELINEMOUTHUY.LAW
Largest movements
- Cash +€7,679
up €7,679 (+377%), from €2,034 to €9,713
mainly Tax, wage and social debts (+€8,160) and Net result for the year (+€3,940)
- Receivables within one year -€1,855
down €1,855 (-9.2%), from €20,133 to €18,278
of which Other amounts receivable: -€1,468
- Deferred charges and accrued income -€638
down €638 (-74.6%), from €856 to €218
- Tangible fixed assets +€417
up €417 (+34.4%), from €1,211 to €1,628
- Tax, wage and social debts +€8,160
up €8,160 (+215%), from €3,800 to €11,960
of which Taxes: +€6,160
- Trade debts -€6,134
down €6,134 (-81.8%), from €7,497 to €1,362
- Profit (loss) carried forward +€3,940
up €3,940 (+54.5%), from €7,232 to €11,172
- Advances received -€2,205
no longer reported in 2025 (was €2,205)
- Other debts +€1,843
new in 2025: €1,843
- Other operating charges +€2,326
up €2,326 (+1,078%), from €216 to €2,542
- Gross operating margin +€1,314
up €1,314 (+12.9%), from €10,216 to €11,530
- Taxes +€1,152
up €1,152 (+53.5%), from €2,152 to €3,305
- Financial charges +€674
up €674 (+121%), from €556 to €1,230
- Depreciation +€435
up €435 (+407%), from €107 to €542
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,234 | €29,837 | +€5,603 | +23.1% |
| Fixed assets | 21/28 | €1,211 | €1,628 | +€417 | +34.4% |
| Tangible fixed assets | 22/27 | €1,211 | €1,628 | +€417 | +34.4% |
| Furniture and vehicles | 24 | €1,211 | €1,628 | +€417 | +34.4% |
| Current assets | 29/58 | €23,023 | €28,209 | +€5,186 | +22.5% |
| Amounts receivable within one year | 40/41 | €20,133 | €18,278 | -€1,855 | -9.2% |
| Trade receivables | 40 | €16,394 | €16,007 | -€387 | -2.4% |
| Other amounts receivable | 41 | €3,739 | €2,271 | -€1,468 | -39.3% |
| Cash at bank and in hand | 54/58 | €2,034 | €9,713 | +€7,679 | +377% |
| Deferred charges and accrued income | 490/1 | €856 | €218 | -€638 | -74.6% |
| Total equity and liabilities | 10/49 | €24,234 | €29,837 | +€5,603 | +23.1% |
| Equity | 10/15 | €10,732 | €14,672 | +€3,940 | +36.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,232 | €11,172 | +€3,940 | +54.5% |
| Amounts payable | 17/49 | €13,502 | €15,165 | +€1,663 | +12.3% |
| Amounts payable within one year | 42/48 | €13,502 | €15,165 | +€1,663 | +12.3% |
| Trade debts | 44 | €7,497 | €1,362 | -€6,134 | -81.8% |
| Suppliers | 440/4 | €7,497 | €1,362 | -€6,134 | -81.8% |
| Advances received on contracts in progress | 46 | €2,205 | - | -€2,205 | |
| Taxes, remuneration and social security | 45 | €3,800 | €11,960 | +€8,160 | +215% |
| Taxes | 450/3 | €3,800 | €9,960 | +€6,160 | +162% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €1,843 | +€1,843 | |
| Non-recurring operating income | 76A | €2,152 | - | -€2,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €542 | +€435 | +407% |
| Other operating charges | 640/8 | €216 | €2,542 | +€2,326 | +1,078% |
| Gross operating margin | 9900 | €10,216 | €11,530 | +€1,314 | +12.9% |
| Operating profit (loss) | 9901 | €9,893 | €8,446 | -€1,447 | -14.6% |
| Financial income | 75/76B | €47 | €28 | -€19 | -39.9% |
| Recurring financial income | 75 | €47 | €28 | -€19 | -39.9% |
| Financial charges | 65/66B | €556 | €1,230 | +€674 | +121% |
| Recurring financial charges | 65 | €556 | €1,230 | +€674 | +121% |
| Profit (loss) for the period before taxes | 9903 | €9,384 | €7,244 | -€2,140 | -22.8% |
| Income taxes | 67/77 | €2,152 | €3,305 | +€1,152 | +53.5% |
| Profit (loss) for the period | 9904 | €7,232 | €3,940 | -€3,293 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | €3,940 | -€3,293 | -45.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.