CELTIS MANAGEMENT & CONSULTING: what changed
CELTIS MANAGEMENT & CONSULTING
Largest movements
- Deferred charges and accrued income -€8,650
down €8,650 (-32.0%), from €26,990 to €18,340
- Cash +€6,077
up €6,077 (+10.9%), from €55,659 to €61,737
mainly Other debts (+€39,947) and Net result for the year (+€12,234)
- Receivables within one year +€4,166
up €4,166 (+40.8%), from €10,208 to €14,374
of which Other amounts receivable: +€5,904
- Profit (loss) carried forward -€40,000
down €40,000 (-52.9%), from €75,577 to €35,577
- Other debts +€39,947
up €39,947 (+12,909%), from €309 to €40,256
- Reserves +€12,234
new in 2025: €12,234
- Tax, wage and social debts -€10,913
down €10,913 (-83.7%), from €13,032 to €2,120
- Gross operating margin -€25,362
down €25,362 (-54.0%), from €46,973 to €21,611
- Taxes -€4,055
down €4,055 (-44.3%), from €9,151 to €5,096
- Financial charges +€1,644
up €1,644 (+297%), from €554 to €2,198
- Other operating charges +€617
up €617 (+807%), from €76 to €694
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,263 | €95,932 | +€1,669 | +1.8% |
| Fixed assets | 21/28 | €1,406 | €1,482 | +€75 | +5.4% |
| Tangible fixed assets | 22/27 | €1,406 | €1,482 | +€75 | +5.4% |
| Furniture and vehicles | 24 | €1,406 | €1,482 | +€75 | +5.4% |
| Current assets | 29/58 | €92,857 | €94,451 | +€1,594 | +1.7% |
| Amounts receivable within one year | 40/41 | €10,208 | €14,374 | +€4,166 | +40.8% |
| Trade receivables | 40 | €10,208 | €8,470 | -€1,738 | -17.0% |
| Other amounts receivable | 41 | - | €5,904 | +€5,904 | |
| Cash at bank and in hand | 54/58 | €55,659 | €61,737 | +€6,077 | +10.9% |
| Deferred charges and accrued income | 490/1 | €26,990 | €18,340 | -€8,650 | -32.0% |
| Total equity and liabilities | 10/49 | €94,263 | €95,932 | +€1,669 | +1.8% |
| Equity | 10/15 | €79,577 | €51,811 | -€27,766 | -34.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €12,234 | +€12,234 | |
| Distributable reserves | 133 | - | €12,234 | +€12,234 | |
| Profit (loss) carried forward | 14 | €75,577 | €35,577 | -€40,000 | -52.9% |
| Amounts payable | 17/49 | €14,686 | €44,121 | +€29,435 | +200% |
| Amounts payable within one year | 42/48 | €14,686 | €44,121 | +€29,435 | +200% |
| Trade debts | 44 | €1,344 | €1,745 | +€401 | +29.8% |
| Suppliers | 440/4 | €1,344 | €1,745 | +€401 | +29.8% |
| Taxes, remuneration and social security | 45 | €13,032 | €2,120 | -€10,913 | -83.7% |
| Taxes | 450/3 | €13,032 | €2,120 | -€10,913 | -83.7% |
| Other amounts payable | 47/48 | €309 | €40,256 | +€39,947 | +12,909% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,390 | +€179 | +14.8% |
| Other operating charges | 640/8 | €76 | €694 | +€617 | +807% |
| Gross operating margin | 9900 | €46,973 | €21,611 | -€25,362 | -54.0% |
| Operating profit (loss) | 9901 | €45,686 | €19,528 | -€26,158 | -57.3% |
| Financial charges | 65/66B | €554 | €2,198 | +€1,644 | +297% |
| Recurring financial charges | 65 | €554 | €2,198 | +€1,644 | +297% |
| Profit (loss) for the period before taxes | 9903 | €45,132 | €17,330 | -€27,802 | -61.6% |
| Income taxes | 67/77 | €9,151 | €5,096 | -€4,055 | -44.3% |
| Profit (loss) for the period | 9904 | €35,981 | €12,234 | -€23,748 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,981 | €12,234 | -€23,748 | -66.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.