CELIX CONSULTING: 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.
CELIX CONSULTING
Largest movements
- Receivables within one year +€87,229
new in 2025: €87,229
of which Other amounts receivable: +€74,693
- Cash +€14,302
up €14,302 (+153.4%), from €9,322 to €23,624
mainly Debts after one year (+€61,578) and Net result for the year (+€27,608)
- Debts after one year +€61,578
new in 2025: €61,578
- Profit (loss) carried forward +€27,608
up €27,608 (+787.6%), from €3,505 to €31,114
- Tax, wage and social debts +€13,280
up €13,280 (+482.6%), from €2,752 to €16,032
- Other debts -€8,823
no longer reported in 2025 (was €8,823)
- Current portion of long-term debt +€6,361
new in 2025: €6,361
- Gross operating margin +€33,848
up €33,848 (+611.4%), from €5,537 to €39,385
- Taxes +€6,339
up €6,339 (+515.9%), from €1,229 to €7,568
- Financial charges +€3,963
up €3,963 (+666.8%), from €594 to €4,557
- Financial income +€1,464
new in 2025: €1,464
- Other operating charges +€531
up €531 (+301.4%), from €176 to €707
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 | €20,896 | €121,636 | +€100,740 | +482.1% |
| Fixed assets | 21/28 | €735 | €823 | +€88 | +12.0% |
| Tangible fixed assets | 22/27 | €735 | €823 | +€88 | +12.0% |
| Plant, machinery and equipment | 23 | €735 | €823 | +€88 | +12.0% |
| Current assets | 29/58 | €20,160 | €120,813 | +€100,652 | +499.3% |
| Amounts receivable within one year | 40/41 | - | €87,229 | +€87,229 | |
| Trade receivables | 40 | - | €12,535 | +€12,535 | |
| Other amounts receivable | 41 | - | €74,693 | +€74,693 | |
| Cash at bank and in hand | 54/58 | €9,322 | €23,624 | +€14,302 | +153.4% |
| Deferred charges and accrued income | 490/1 | €10,839 | €9,961 | -€878 | -8.1% |
| Total equity and liabilities | 10/49 | €20,896 | €121,636 | +€100,740 | +482.1% |
| Equity | 10/15 | €8,505 | €36,114 | +€27,608 | +324.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,505 | €31,114 | +€27,608 | +787.6% |
| Amounts payable | 17/49 | €12,390 | €85,523 | +€73,132 | +590.2% |
| Amounts payable after more than one year | 17 | - | €61,578 | +€61,578 | |
| Financial debts | 170/4 | - | €61,578 | +€61,578 | |
| Amounts payable within one year | 42/48 | €12,390 | €23,910 | +€11,519 | +93.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,361 | +€6,361 | |
| Trade debts | 44 | €815 | €1,516 | +€701 | +85.9% |
| Suppliers | 440/4 | €815 | €1,516 | +€701 | +85.9% |
| Taxes, remuneration and social security | 45 | €2,752 | €16,032 | +€13,280 | +482.6% |
| Taxes | 450/3 | €2,752 | €16,032 | +€13,280 | +482.6% |
| Other amounts payable | 47/48 | €8,823 | - | -€8,823 | |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32 | €408 | +€376 | +1175.2% |
| Other operating charges | 640/8 | €176 | €707 | +€531 | +301.4% |
| Gross operating margin | 9900 | €5,537 | €39,385 | +€33,848 | +611.4% |
| Operating profit (loss) | 9901 | €5,328 | €38,270 | +€32,941 | +618.2% |
| Financial income | 75/76B | - | €1,464 | +€1,464 | |
| Recurring financial income | 75 | - | €1,464 | +€1,464 | |
| Financial charges | 65/66B | €594 | €4,557 | +€3,963 | +666.8% |
| Recurring financial charges | 65 | €594 | €4,557 | +€3,963 | +666.8% |
| Profit (loss) for the period before taxes | 9903 | €4,734 | €35,176 | +€30,442 | +643.1% |
| Income taxes | 67/77 | €1,229 | €7,568 | +€6,339 | +515.9% |
| Profit (loss) for the period | 9904 | €3,505 | €27,608 | +€24,103 | +687.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,505 | €27,608 | +€24,103 | +687.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.