CELLAIR 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.
CELLAIR CONSULTING
Largest movements
- Cash +€56,656
up €56,656 (+118%), from €48,088 to €104,744
mainly Other debts (+€88,847) and Net result for the year (+€45,933)
- Receivables within one year -€16,600
no longer reported in 2025 (was €16,600)
- Other debts +€88,847
up €88,847 (+27,338%), from €325 to €89,172
- Profit (loss) carried forward -€42,137
no longer reported in 2025 (was €42,137)
- Tax, wage and social debts -€4,708
down €4,708 (-28.8%), from €16,323 to €11,615
of which Remuneration and social security: -€3,000
- Trade debts -€1,239
down €1,239 (-42.7%), from €2,903 to €1,664
- Gross operating margin +€7,217
up €7,217 (+14.1%), from €51,326 to €58,543
- Taxes +€1,331
up €1,331 (+12.3%), from €10,787 to €12,118
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.
Derived cash bridge
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 | €64,688 | €105,451 | +€40,763 | +63.0% |
| Fixed assets | 21/28 | - | €707 | +€707 | |
| Tangible fixed assets | 22/27 | - | €707 | +€707 | |
| Furniture and vehicles | 24 | - | €707 | +€707 | |
| Current assets | 29/58 | €64,688 | €104,744 | +€40,056 | +61.9% |
| Amounts receivable within one year | 40/41 | €16,600 | - | -€16,600 | |
| Trade receivables | 40 | €16,600 | - | -€16,600 | |
| Cash at bank and in hand | 54/58 | €48,088 | €104,744 | +€56,656 | +118% |
| Total equity and liabilities | 10/49 | €64,688 | €105,451 | +€40,763 | +63.0% |
| Equity | 10/15 | €45,137 | €3,000 | -€42,137 | -93.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,137 | - | -€42,137 | |
| Amounts payable | 17/49 | €19,551 | €102,451 | +€82,900 | +424% |
| Amounts payable within one year | 42/48 | €19,551 | €102,451 | +€82,900 | +424% |
| Trade debts | 44 | €2,903 | €1,664 | -€1,239 | -42.7% |
| Suppliers | 440/4 | €2,903 | €1,664 | -€1,239 | -42.7% |
| Taxes, remuneration and social security | 45 | €16,323 | €11,615 | -€4,708 | -28.8% |
| Taxes | 450/3 | €8,823 | €7,115 | -€1,708 | -19.4% |
| Remuneration and social security | 454/9 | €7,500 | €4,500 | -€3,000 | -40.0% |
| Other amounts payable | 47/48 | €325 | €89,172 | +€88,847 | +27,338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €199 | €30 | -€169 | -84.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €51,326 | €58,543 | +€7,217 | +14.1% |
| Operating profit (loss) | 9901 | €50,739 | €58,113 | +€7,374 | +14.5% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | - | €61 | +€61 | |
| Recurring financial charges | 65 | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €50,761 | €58,052 | +€7,291 | +14.4% |
| Income taxes | 67/77 | €10,787 | €12,118 | +€1,331 | +12.3% |
| Profit (loss) for the period | 9904 | €39,974 | €45,933 | +€5,960 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,974 | €45,933 | +€5,960 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.