CELIS CONSULT SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€2,414
down €2,414 (-27.3%), from €8,833 to €6,419
- Cash +€1,033
up €1,033 (+3.0%), from €34,467 to €35,500
mainly Other debts (+€21,761) and Net result for the year (+€17,362)
- Other debts +€21,761
up €21,761 (+258.3%), from €8,424 to €30,185
- Reserves -€21,050
down €21,050 (-56.4%), from €37,348 to €16,298
of which Tax-exempt reserves: -€21,050
- Tax, wage and social debts -€4,082
down €4,082 (-47.0%), from €8,682 to €4,601
of which Taxes: -€4,082
- Profit (loss) carried forward +€1,064
up €1,064, from €0 to €1,064
- Trade debts +€864
up €864 (+97.2%), from €888 to €1,752
- Taxes -€1,829
down €1,829 (-26.1%), from €7,016 to €5,187
- Depreciation +€627
up €627 (+35.1%), from €1,787 to €2,414
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,343 | €57,025 | -€1,318 | -2.3% |
| Fixed assets | 21/28 | €8,833 | €6,419 | -€2,414 | -27.3% |
| Tangible fixed assets | 22/27 | €8,833 | €6,419 | -€2,414 | -27.3% |
| Furniture and vehicles | 24 | €8,833 | €6,419 | -€2,414 | -27.3% |
| Current assets | 29/58 | €49,510 | €50,606 | +€1,096 | +2.2% |
| Amounts receivable within one year | 40/41 | €12,799 | €12,702 | -€98 | -0.8% |
| Trade receivables | 40 | €12,705 | €12,300 | -€405 | -3.2% |
| Other amounts receivable | 41 | €94 | €402 | +€307 | +325.9% |
| Cash at bank and in hand | 54/58 | €34,467 | €35,500 | +€1,033 | +3.0% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,404 | +€161 | +7.2% |
| Total equity and liabilities | 10/49 | €58,343 | €57,025 | -€1,318 | -2.3% |
| Equity | 10/15 | €40,348 | €20,362 | -€19,986 | -49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,348 | €16,298 | -€21,050 | -56.4% |
| Tax-exempt reserves | 132 | €21,050 | €0 | -€21,050 | -100.0% |
| Distributable reserves | 133 | €16,298 | €16,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,064 | +€1,064 | |
| Amounts payable | 17/49 | €17,995 | €36,663 | +€18,668 | +103.7% |
| Amounts payable within one year | 42/48 | €17,995 | €36,663 | +€18,668 | +103.7% |
| Financial debts | 43 | - | €126 | +€126 | |
| Credit institutions | 430/8 | - | €126 | +€126 | |
| Trade debts | 44 | €888 | €1,752 | +€864 | +97.2% |
| Suppliers | 440/4 | €888 | €1,752 | +€864 | +97.2% |
| Taxes, remuneration and social security | 45 | €8,682 | €4,601 | -€4,082 | -47.0% |
| Taxes | 450/3 | €8,682 | €4,601 | -€4,082 | -47.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,424 | €30,185 | +€21,761 | +258.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €2,414 | +€627 | +35.1% |
| Other operating charges | 640/8 | €788 | €946 | +€158 | +20.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €26,459 | €26,455 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | €23,884 | €23,096 | -€788 | -3.3% |
| Financial income | 75/76B | €11 | €47 | +€36 | +326.6% |
| Recurring financial income | 75 | €11 | €47 | +€36 | +326.6% |
| Financial charges | 65/66B | €582 | €594 | +€12 | +2.0% |
| Recurring financial charges | 65 | €582 | €594 | +€12 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €23,313 | €22,549 | -€764 | -3.3% |
| Income taxes | 67/77 | €7,016 | €5,187 | -€1,829 | -26.1% |
| Profit (loss) for the period | 9904 | €16,298 | €17,362 | +€1,064 | +6.5% |
| Transfer from tax-exempt reserves | 789 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,298 | €38,412 | +€22,114 | +135.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.