CELIS CONSULT: 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.
CELIS CONSULT
Largest movements
- Tangible fixed assets -€12,146
down €12,146 (-16.4%), from €73,900 to €61,754
of which Furniture and vehicles: -€11,951
- Receivables within one year +€10,169
up €10,169 (+28.2%), from €36,005 to €46,174
of which Trade receivables: +€8,432
- Cash +€4,665
up €4,665 (+1.9%), from €247,408 to €252,074
mainly Net result for the year (+€44,262) and Depreciation (+€21,548)
- Reserves +€6,927
up €6,927 (+2.2%), from €321,483 to €328,410
- Tax, wage and social debts -€5,509
down €5,509 (-24.6%), from €22,383 to €16,874
of which Taxes: -€5,509
- Gross operating margin -€21,534
down €21,534 (-20.6%), from €104,746 to €83,212
- Taxes -€6,346
down €6,346 (-27.1%), from €23,403 to €17,058
- Depreciation +€2,434
up €2,434 (+12.7%), from €19,115 to €21,548
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 | €361,090 | €362,578 | +€1,488 | +0.4% |
| Fixed assets | 21/28 | €73,900 | €61,794 | -€12,106 | -16.4% |
| Tangible fixed assets | 22/27 | €73,900 | €61,754 | -€12,146 | -16.4% |
| Land and buildings | 22 | €1,423 | €1,228 | -€195 | -13.7% |
| Furniture and vehicles | 24 | €72,478 | €60,527 | -€11,951 | -16.5% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €287,190 | €300,784 | +€13,594 | +4.7% |
| Amounts receivable within one year | 40/41 | €36,005 | €46,174 | +€10,169 | +28.2% |
| Trade receivables | 40 | €35,458 | €43,891 | +€8,432 | +23.8% |
| Other amounts receivable | 41 | €547 | €2,284 | +€1,737 | +317.6% |
| Current investments | 50/53 | €17 | €17 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €247,408 | €252,074 | +€4,665 | +1.9% |
| Deferred charges and accrued income | 490/1 | €3,759 | €2,518 | -€1,241 | -33.0% |
| Total equity and liabilities | 10/49 | €361,090 | €362,578 | +€1,488 | +0.4% |
| Equity | 10/15 | €333,883 | €340,810 | +€6,927 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €321,483 | €328,410 | +€6,927 | +2.2% |
| Distributable reserves | 133 | €321,483 | €328,410 | +€6,927 | +2.2% |
| Amounts payable | 17/49 | €27,208 | €21,768 | -€5,439 | -20.0% |
| Amounts payable within one year | 42/48 | €26,076 | €20,491 | -€5,585 | -21.4% |
| Trade debts | 44 | €3,693 | €3,616 | -€77 | -2.1% |
| Suppliers | 440/4 | €3,693 | €3,616 | -€77 | -2.1% |
| Taxes, remuneration and social security | 45 | €22,383 | €16,874 | -€5,509 | -24.6% |
| Taxes | 450/3 | €20,083 | €14,574 | -€5,509 | -27.4% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,132 | €1,278 | +€146 | +12.9% |
| Non-recurring operating income | 76A | €28,877 | - | -€28,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,115 | €21,548 | +€2,434 | +12.7% |
| Other operating charges | 640/8 | €2,402 | €2,500 | +€98 | +4.1% |
| Gross operating margin | 9900 | €104,746 | €83,212 | -€21,534 | -20.6% |
| Operating profit (loss) | 9901 | €83,229 | €59,163 | -€24,066 | -28.9% |
| Financial income | 75/76B | €1,772 | €2,252 | +€480 | +27.1% |
| Recurring financial income | 75 | €1,772 | €2,252 | +€480 | +27.1% |
| Financial charges | 65/66B | €99 | €96 | -€3 | -3.1% |
| Recurring financial charges | 65 | €99 | €96 | -€3 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €84,902 | €61,319 | -€23,583 | -27.8% |
| Income taxes | 67/77 | €23,403 | €17,058 | -€6,346 | -27.1% |
| Profit (loss) for the period | 9904 | €61,499 | €44,262 | -€17,237 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,499 | €44,262 | -€17,237 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.