CONSTELLIA BV: 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.
CONSTELLIA BV
Largest movements
- Cash +€34,863
up €34,863 (+199%), from €17,531 to €52,394
mainly Other debts (+€60,168) and Net result for the year (+€50,302)
- Receivables within one year -€8,991
down €8,991 (-28.2%), from €31,902 to €22,912
of which Trade receivables: -€7,924
- Tangible fixed assets -€1,901
down €1,901 (-76.4%), from €2,487 to €587
- Other debts +€60,168
new in 2025: €60,168
- Reserves -€27,210
no longer reported in 2025 (was €27,210)
- Tax, wage and social debts -€8,090
down €8,090 (-39.3%), from €20,593 to €12,503
of which Taxes: -€6,290
- Gross operating margin +€94,661
up €94,661, from -€35,193 to €59,468
- Taxes +€6,106
up €6,106 (+3,915%), from €156 to €6,262
- Other operating charges +€888
up €888 (+211%), from €421 to €1,309
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 | €54,868 | €78,887 | +€24,020 | +43.8% |
| Fixed assets | 21/28 | €2,487 | €587 | -€1,901 | -76.4% |
| Tangible fixed assets | 22/27 | €2,487 | €587 | -€1,901 | -76.4% |
| Furniture and vehicles | 24 | €2,487 | €587 | -€1,901 | -76.4% |
| Current assets | 29/58 | €52,380 | €78,301 | +€25,921 | +49.5% |
| Amounts receivable within one year | 40/41 | €31,902 | €22,912 | -€8,991 | -28.2% |
| Trade receivables | 40 | €18,788 | €10,863 | -€7,924 | -42.2% |
| Other amounts receivable | 41 | €13,115 | €12,048 | -€1,066 | -8.1% |
| Cash at bank and in hand | 54/58 | €17,531 | €52,394 | +€34,863 | +199% |
| Deferred charges and accrued income | 490/1 | €2,947 | €2,995 | +€48 | +1.6% |
| Total equity and liabilities | 10/49 | €54,868 | €78,887 | +€24,020 | +43.8% |
| Equity | 10/15 | €30,219 | €3,078 | -€27,141 | -89.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,210 | - | -€27,210 | |
| Distributable reserves | 133 | €27,210 | - | -€27,210 | |
| Profit (loss) carried forward | 14 | €9 | €78 | +€69 | +766% |
| Amounts payable | 17/49 | €24,648 | €75,809 | +€51,161 | +208% |
| Amounts payable within one year | 42/48 | €24,241 | €75,809 | +€51,568 | +213% |
| Trade debts | 44 | €3,648 | €3,138 | -€509 | -14.0% |
| Suppliers | 440/4 | €3,648 | €3,138 | -€509 | -14.0% |
| Taxes, remuneration and social security | 45 | €20,593 | €12,503 | -€8,090 | -39.3% |
| Taxes | 450/3 | €18,793 | €12,503 | -€6,290 | -33.5% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | - | €60,168 | +€60,168 | |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €1,901 | -€81 | -4.1% |
| Other operating charges | 640/8 | €421 | €1,309 | +€888 | +211% |
| Gross operating margin | 9900 | -€35,193 | €59,468 | +€94,661 | |
| Operating profit (loss) | 9901 | -€37,596 | €56,258 | +€93,854 | |
| Financial income | 75/76B | €523 | €396 | -€128 | -24.4% |
| Recurring financial income | 75 | €523 | €396 | -€128 | -24.4% |
| Financial charges | 65/66B | €87 | €90 | +€3 | +3.5% |
| Recurring financial charges | 65 | €87 | €90 | +€3 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,159 | €56,564 | +€93,723 | |
| Income taxes | 67/77 | €156 | €6,262 | +€6,106 | +3,915% |
| Profit (loss) for the period | 9904 | -€37,315 | €50,302 | +€87,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,315 | €50,302 | +€87,618 |
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 26 October 2026 via checked.be.