CELIOR CONSULTING: 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.
CELIOR CONSULTING
Largest movements
- Cash -€177,476
down €177,476 (-87.0%), from €203,968 to €26,492
mainly Current investments (-€165,960) and Contributions, distributions and other (-€81,110)
- Current investments +€165,960
new in 2024: €165,960
- Receivables within one year +€56,794
up €56,794 (+95.0%), from €59,810 to €116,604
of which Trade receivables: +€69,794
- Tangible fixed assets -€11,539
down €11,539 (-29.2%), from €39,482 to €27,943
- Stocks and contracts +€11,332
new in 2024: €11,332
- Reserves +€27,688
up €27,688 (+6.2%), from €446,989 to €474,677
of which Distributable reserves: +€27,688
- Tax, wage and social debts +€15,944
up €15,944 (+156%), from €10,224 to €26,168
- Trade debts -€15,077
down €15,077 (-37.1%), from €40,664 to €25,587
- Accrued charges and deferred income +€11,534
new in 2024: €11,534
- Gross operating margin +€85,252
up €85,252 (+103%), from €83,002 to €168,255
- Taxes +€23,459
up €23,459 (+101%), from €23,307 to €46,766
- Financial income -€21,694
down €21,694 (-98.1%), from €22,107 to €413
- Depreciation +€3,393
up €3,393 (+41.6%), from €8,146 to €11,539
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,260 | €538,386 | +€35,126 | +7.0% |
| Fixed assets | 21/28 | €239,482 | €217,943 | -€21,539 | -9.0% |
| Tangible fixed assets | 22/27 | €39,482 | €27,943 | -€11,539 | -29.2% |
| Furniture and vehicles | 24 | €39,482 | €27,943 | -€11,539 | -29.2% |
| Financial fixed assets | 28 | €200,000 | €190,000 | -€10,000 | -5.0% |
| Current assets | 29/58 | €263,778 | €320,443 | +€56,665 | +21.5% |
| Stocks and contracts in progress | 3 | - | €11,332 | +€11,332 | |
| Contracts in progress | 37 | - | €11,332 | +€11,332 | |
| Amounts receivable within one year | 40/41 | €59,810 | €116,604 | +€56,794 | +95.0% |
| Trade receivables | 40 | €38,622 | €108,415 | +€69,794 | +181% |
| Other amounts receivable | 41 | €21,188 | €8,188 | -€13,000 | -61.4% |
| Current investments | 50/53 | - | €165,960 | +€165,960 | |
| Cash at bank and in hand | 54/58 | €203,968 | €26,492 | -€177,476 | -87.0% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €503,260 | €538,386 | +€35,126 | +7.0% |
| Equity | 10/15 | €446,989 | €474,677 | +€27,688 | +6.2% |
| Reserves | 13 | €446,989 | €474,677 | +€27,688 | +6.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €445,129 | €472,817 | +€27,688 | +6.2% |
| Amounts payable | 17/49 | €56,272 | €63,709 | +€7,437 | +13.2% |
| Amounts payable within one year | 42/48 | €56,272 | €52,174 | -€4,097 | -7.3% |
| Trade debts | 44 | €40,664 | €25,587 | -€15,077 | -37.1% |
| Suppliers | 440/4 | €40,664 | €25,587 | -€15,077 | -37.1% |
| Taxes, remuneration and social security | 45 | €10,224 | €26,168 | +€15,944 | +156% |
| Taxes | 450/3 | €10,224 | €26,168 | +€15,944 | +156% |
| Other amounts payable | 47/48 | €5,383 | €419 | -€4,965 | -92.2% |
| Accrued charges and deferred income | 492/3 | - | €11,534 | +€11,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,146 | €11,539 | +€3,393 | +41.6% |
| Other operating charges | 640/8 | €1,411 | €1,559 | +€148 | +10.5% |
| Gross operating margin | 9900 | €83,002 | €168,255 | +€85,252 | +103% |
| Operating profit (loss) | 9901 | €73,445 | €155,156 | +€81,711 | +111% |
| Financial income | 75/76B | €22,107 | €413 | -€21,694 | -98.1% |
| Recurring financial income | 75 | €22,107 | €413 | -€21,694 | -98.1% |
| Financial charges | 65/66B | €952 | €5 | -€947 | -99.5% |
| Recurring financial charges | 65 | €952 | €5 | -€947 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €94,601 | €155,564 | +€60,964 | +64.4% |
| Income taxes | 67/77 | €23,307 | €46,766 | +€23,459 | +101% |
| Profit (loss) for the period | 9904 | €71,293 | €108,798 | +€37,505 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,293 | €108,798 | +€37,505 | +52.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.