CELSIUS: 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.
CELSIUS
Largest movements
- Cash +€153,665
up €153,665 (+113.1%), from €135,877 to €289,542
mainly Net result for the year (+€140,385) and Trade debts (+€40,250)
- Receivables within one year +€42,525
up €42,525 (+96.1%), from €44,232 to €86,757
of which Trade receivables: +€44,753
- Tangible fixed assets -€4,986
down €4,986 (-32.7%), from €15,253 to €10,267
of which Furniture and vehicles: -€3,657
- Reserves +€140,385
up €140,385 (+114.7%), from €122,415 to €262,800
- Trade debts +€40,250
up €40,250 (+348.1%), from €11,564 to €51,814
- Tax, wage and social debts +€8,492
up €8,492 (+16.8%), from €50,506 to €58,998
- Gross operating margin +€28,562
up €28,562 (+15.6%), from €183,440 to €212,002
- Taxes +€8,492
up €8,492 (+16.8%), from €50,506 to €58,998
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,149 | €388,256 | +€191,107 | +96.9% |
| Fixed assets | 21/28 | €15,253 | €10,267 | -€4,986 | -32.7% |
| Tangible fixed assets | 22/27 | €15,253 | €10,267 | -€4,986 | -32.7% |
| Plant, machinery and equipment | 23 | €7,478 | €6,149 | -€1,329 | -17.8% |
| Furniture and vehicles | 24 | €7,775 | €4,118 | -€3,657 | -47.0% |
| Current assets | 29/58 | €181,896 | €377,989 | +€196,093 | +107.8% |
| Amounts receivable within one year | 40/41 | €44,232 | €86,757 | +€42,525 | +96.1% |
| Trade receivables | 40 | €37,400 | €82,153 | +€44,753 | +119.7% |
| Other amounts receivable | 41 | €6,832 | €4,604 | -€2,228 | -32.6% |
| Cash at bank and in hand | 54/58 | €135,877 | €289,542 | +€153,665 | +113.1% |
| Deferred charges and accrued income | 490/1 | €1,787 | €1,690 | -€97 | -5.4% |
| Total equity and liabilities | 10/49 | €197,149 | €388,256 | +€191,107 | +96.9% |
| Equity | 10/15 | €124,415 | €264,800 | +€140,385 | +112.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €122,415 | €262,800 | +€140,385 | +114.7% |
| Distributable reserves | 133 | €122,415 | €262,800 | +€140,385 | +114.7% |
| Amounts payable | 17/49 | €72,734 | €123,456 | +€50,722 | +69.7% |
| Amounts payable within one year | 42/48 | €72,734 | €123,456 | +€50,722 | +69.7% |
| Trade debts | 44 | €11,564 | €51,814 | +€40,250 | +348.1% |
| Suppliers | 440/4 | €11,564 | €51,814 | +€40,250 | +348.1% |
| Taxes, remuneration and social security | 45 | €50,506 | €58,998 | +€8,492 | +16.8% |
| Taxes | 450/3 | €50,506 | €58,998 | +€8,492 | +16.8% |
| Other amounts payable | 47/48 | €10,664 | €12,644 | +€1,980 | +18.6% |
| Remuneration, social security and pensions | 62 | €293 | €1,386 | +€1,093 | +373.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,708 | €10,533 | +€825 | +8.5% |
| Other operating charges | 640/8 | €434 | €543 | +€109 | +25.1% |
| Gross operating margin | 9900 | €183,440 | €212,002 | +€28,562 | +15.6% |
| Operating profit (loss) | 9901 | €173,005 | €199,540 | +€26,535 | +15.3% |
| Financial income | 75/76B | €20 | €59 | +€39 | +195.0% |
| Recurring financial income | 75 | €20 | €59 | +€39 | +195.0% |
| Financial charges | 65/66B | €104 | €216 | +€112 | +107.7% |
| Recurring financial charges | 65 | €104 | €216 | +€112 | +107.7% |
| Profit (loss) for the period before taxes | 9903 | €172,921 | €199,383 | +€26,462 | +15.3% |
| Income taxes | 67/77 | €50,506 | €58,998 | +€8,492 | +16.8% |
| Profit (loss) for the period | 9904 | €122,415 | €140,385 | +€17,970 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €122,415 | €140,385 | +€17,970 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.