Cellavie: 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.
Cellavie
Largest movements
- Tangible fixed assets +€30,830
up €30,830 (+36.5%), from €84,497 to €115,328
of which Furniture and vehicles: +€25,184
- Cash -€9,121
down €9,121 (-10.6%), from €85,936 to €76,815
mainly Investment in fixed assets (net) (-€56,659) and Tax, wage and social debts (-€23,661)
- Receivables within one year -€5,947
down €5,947 (-47.0%), from €12,655 to €6,708
of which Trade receivables: -€5,000
- Financial fixed assets -€3,481
no longer reported in 2025 (was €3,481)
- Deferred charges and accrued income -€2,586
no longer reported in 2025 (was €2,586)
- Tax, wage and social debts -€23,661
down €23,661 (-74.3%), from €31,833 to €8,171
of which Taxes: -€24,658
- Reserves +€16,989
up €16,989 (+18.9%), from €89,724 to €106,714
- Current portion of long-term debt +€9,834
up €9,834 (+64.0%), from €15,355 to €25,189
- Other debts +€5,194
up €5,194 (+36.8%), from €14,097 to €19,291
- Trade debts -€3,569
down €3,569 (-51.7%), from €6,899 to €3,329
- Gross operating margin +€33,942
up €33,942 (+38.5%), from €88,148 to €122,089
- Staff costs +€27,918
up €27,918 (+82.6%), from €33,803 to €61,720
- Depreciation +€6,416
up €6,416 (+26.6%), from €24,075 to €30,491
- Other operating charges +€1,852
up €1,852 (+1610.3%), from €115 to €1,967
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 | €192,828 | €201,343 | +€8,514 | +4.4% |
| Fixed assets | 21/28 | €91,651 | €117,820 | +€26,169 | +28.6% |
| Intangible fixed assets | 21 | €3,673 | €2,492 | -€1,181 | -32.1% |
| Tangible fixed assets | 22/27 | €84,497 | €115,328 | +€30,830 | +36.5% |
| Plant, machinery and equipment | 23 | €22,829 | €29,260 | +€6,431 | +28.2% |
| Furniture and vehicles | 24 | €54,907 | €80,091 | +€25,184 | +45.9% |
| Other tangible fixed assets | 26 | €6,761 | €5,977 | -€784 | -11.6% |
| Financial fixed assets | 28 | €3,481 | - | -€3,481 | |
| Current assets | 29/58 | €101,177 | €83,523 | -€17,654 | -17.4% |
| Amounts receivable within one year | 40/41 | €12,655 | €6,708 | -€5,947 | -47.0% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €7,655 | €6,708 | -€947 | -12.4% |
| Cash at bank and in hand | 54/58 | €85,936 | €76,815 | -€9,121 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,586 | - | -€2,586 | |
| Total equity and liabilities | 10/49 | €192,828 | €201,343 | +€8,514 | +4.4% |
| Equity | 10/15 | €90,724 | €107,714 | +€16,989 | +18.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,724 | €106,714 | +€16,989 | +18.9% |
| Distributable reserves | 133 | €89,724 | €106,714 | +€16,989 | +18.9% |
| Amounts payable | 17/49 | €102,104 | €93,629 | -€8,475 | -8.3% |
| Amounts payable after more than one year | 17 | €33,921 | €36,510 | +€2,589 | +7.6% |
| Financial debts | 170/4 | €33,921 | €36,510 | +€2,589 | +7.6% |
| Amounts payable within one year | 42/48 | €68,183 | €55,981 | -€12,202 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €15,355 | €25,189 | +€9,834 | +64.0% |
| Trade debts | 44 | €6,899 | €3,329 | -€3,569 | -51.7% |
| Suppliers | 440/4 | €6,899 | €3,329 | -€3,569 | -51.7% |
| Taxes, remuneration and social security | 45 | €31,833 | €8,171 | -€23,661 | -74.3% |
| Taxes | 450/3 | €24,658 | - | -€24,658 | |
| Remuneration and social security | 454/9 | €7,175 | €8,171 | +€996 | +13.9% |
| Other amounts payable | 47/48 | €14,097 | €19,291 | +€5,194 | +36.8% |
| Accrued charges and deferred income | 492/3 | - | €1,138 | +€1,138 | |
| Remuneration, social security and pensions | 62 | €33,803 | €61,720 | +€27,918 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,075 | €30,491 | +€6,416 | +26.6% |
| Other operating charges | 640/8 | €115 | €1,967 | +€1,852 | +1610.3% |
| Gross operating margin | 9900 | €88,148 | €122,089 | +€33,942 | +38.5% |
| Operating profit (loss) | 9901 | €30,155 | €27,911 | -€2,244 | -7.4% |
| Financial income | 75/76B | €35 | €107 | +€71 | +201.2% |
| Recurring financial income | 75 | €35 | €107 | +€71 | +201.2% |
| Financial charges | 65/66B | €1,751 | €2,714 | +€963 | +55.0% |
| Recurring financial charges | 65 | €1,751 | €2,714 | +€963 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €28,440 | €25,304 | -€3,135 | -11.0% |
| Income taxes | 67/77 | €8,158 | €7,456 | -€702 | -8.6% |
| Profit (loss) for the period | 9904 | €20,282 | €17,848 | -€2,434 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,282 | €17,848 | -€2,434 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.