Celis John: 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 John
Largest movements
- Receivables within one year +€45,706
up €45,706 (+27.3%), from €167,283 to €212,989
- Cash +€9,219
up €9,219 (+508.1%), from €1,814 to €11,033
mainly Net result for the year (+€50,938) and Tax, wage and social debts (+€14,030)
- Reserves +€50,938
up €50,938 (+83.4%), from €61,104 to €112,042
of which Distributable reserves: +€50,938
- Tax, wage and social debts +€14,030
up €14,030 (+44.7%), from €31,387 to €45,418
- Trade debts -€10,907
down €10,907 (-82.4%), from €13,243 to €2,336
- Gross operating margin +€27,880
up €27,880 (+59.8%), from €46,656 to €74,536
- Taxes +€7,738
up €7,738 (+57.2%), from €13,522 to €21,260
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 | €170,734 | €224,795 | +€54,061 | +31.7% |
| Fixed assets | 21/28 | €1,637 | €773 | -€863 | -52.7% |
| Tangible fixed assets | 22/27 | €1,637 | €773 | -€863 | -52.7% |
| Furniture and vehicles | 24 | €1,637 | €773 | -€863 | -52.7% |
| Current assets | 29/58 | €169,097 | €224,022 | +€54,924 | +32.5% |
| Amounts receivable within one year | 40/41 | €167,283 | €212,989 | +€45,706 | +27.3% |
| Other amounts receivable | 41 | €167,283 | €212,989 | +€45,706 | +27.3% |
| Cash at bank and in hand | 54/58 | €1,814 | €11,033 | +€9,219 | +508.1% |
| Total equity and liabilities | 10/49 | €170,734 | €224,795 | +€54,061 | +31.7% |
| Equity | 10/15 | €126,104 | €177,042 | +€50,938 | +40.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €61,104 | €112,042 | +€50,938 | +83.4% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €54,604 | €105,542 | +€50,938 | +93.3% |
| Amounts payable | 17/49 | €44,630 | €47,753 | +€3,124 | +7.0% |
| Amounts payable within one year | 42/48 | €44,630 | €47,753 | +€3,124 | +7.0% |
| Trade debts | 44 | €13,243 | €2,336 | -€10,907 | -82.4% |
| Suppliers | 440/4 | €13,243 | €2,336 | -€10,907 | -82.4% |
| Taxes, remuneration and social security | 45 | €31,387 | €45,418 | +€14,030 | +44.7% |
| Taxes | 450/3 | €31,387 | €45,418 | +€14,030 | +44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €863 | = | 0.0% |
| Other operating charges | 640/8 | €853 | €1,272 | +€419 | +49.1% |
| Gross operating margin | 9900 | €46,656 | €74,536 | +€27,880 | +59.8% |
| Operating profit (loss) | 9901 | €44,940 | €72,401 | +€27,461 | +61.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €181 | €204 | +€22 | +12.2% |
| Recurring financial charges | 65 | €181 | €204 | +€22 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €44,759 | €72,198 | +€27,439 | +61.3% |
| Income taxes | 67/77 | €13,522 | €21,260 | +€7,738 | +57.2% |
| Profit (loss) for the period | 9904 | €31,237 | €50,938 | +€19,701 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,237 | €50,938 | +€19,701 | +63.1% |
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 7 October 2026 via checked.be.