CELTO ACOUSTIQUE: 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.
CELTO ACOUSTIQUE
Largest movements
- Cash -€44,906
down €44,906 (-73.7%), from €60,955 to €16,050
mainly Receivables within one year (-€42,684) and Other debts (-€20,428)
- Receivables within one year +€42,684
up €42,684 (+63.8%), from €66,867 to €109,551
- Tangible fixed assets -€17,376
down €17,376 (-26.0%), from €66,716 to €49,340
of which Furniture and vehicles: -€23,802
- Other debts -€20,428
down €20,428 (-34.2%), from €59,671 to €39,243
- Gross operating margin -€67,681
down €67,681 (-71.1%), from €95,145 to €27,464
- Other operating charges -€24,370
down €24,370 (-100%), from €24,370 to €0
- Taxes -€8,587
down €8,587 (-85.9%), from €10,000 to €1,413
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 | €194,538 | €174,941 | -€19,597 | -10.1% |
| Fixed assets | 21/28 | €66,716 | €49,340 | -€17,376 | -26.0% |
| Tangible fixed assets | 22/27 | €66,716 | €49,340 | -€17,376 | -26.0% |
| Furniture and vehicles | 24 | €64,803 | €41,001 | -€23,802 | -36.7% |
| Other tangible fixed assets | 26 | €1,913 | €8,339 | +€6,427 | +336% |
| Current assets | 29/58 | €127,822 | €125,600 | -€2,222 | -1.7% |
| Amounts receivable within one year | 40/41 | €66,867 | €109,551 | +€42,684 | +63.8% |
| Trade receivables | 40 | €66,867 | €109,551 | +€42,684 | +63.8% |
| Cash at bank and in hand | 54/58 | €60,955 | €16,050 | -€44,906 | -73.7% |
| Total equity and liabilities | 10/49 | €194,538 | €174,941 | -€19,597 | -10.1% |
| Equity | 10/15 | €86,752 | €87,715 | +€963 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,292 | €67,255 | +€963 | +1.5% |
| Amounts payable | 17/49 | €107,786 | €87,226 | -€20,560 | -19.1% |
| Amounts payable within one year | 42/48 | €107,786 | €87,226 | -€20,560 | -19.1% |
| Trade debts | 44 | €16,245 | €17,433 | +€1,189 | +7.3% |
| Suppliers | 440/4 | €16,245 | €17,433 | +€1,189 | +7.3% |
| Taxes, remuneration and social security | 45 | €31,870 | €30,549 | -€1,321 | -4.1% |
| Taxes | 450/3 | €31,870 | €30,549 | -€1,321 | -4.1% |
| Other amounts payable | 47/48 | €59,671 | €39,243 | -€20,428 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,628 | €24,836 | +€208 | +0.8% |
| Other operating charges | 640/8 | €24,370 | €0 | -€24,370 | -100% |
| Gross operating margin | 9900 | €95,145 | €27,464 | -€67,681 | -71.1% |
| Operating profit (loss) | 9901 | €46,147 | €2,628 | -€43,519 | -94.3% |
| Financial charges | 65/66B | €237 | €252 | +€15 | +6.1% |
| Recurring financial charges | 65 | €237 | €252 | +€15 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €45,910 | €2,377 | -€43,533 | -94.8% |
| Income taxes | 67/77 | €10,000 | €1,413 | -€8,587 | -85.9% |
| Profit (loss) for the period | 9904 | €35,910 | €963 | -€34,947 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,910 | €963 | -€34,947 | -97.3% |
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 16 October 2026 via checked.be.