Consulting Celien: 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.
Consulting Celien
Largest movements
- Receivables after one year +€24,148
up €24,148 (+193%), from €12,500 to €36,648
- Cash +€3,632
new in 2025: €3,632
mainly Net result for the year (+€18,753) and Trade debts (+€11,284)
- Tangible fixed assets -€3,423
down €3,423 (-15.9%), from €21,545 to €18,121
of which Plant, machinery and equipment: -€1,823
- Deferred charges and accrued income +€988
new in 2025: €988
- Reserves +€18,753
up €18,753 (+75.2%), from €24,950 to €43,703
- Trade debts +€11,284
new in 2025: €11,284
- Short-term financial debts -€3,091
no longer reported in 2025 (was €3,091)
- Other debts -€2,519
no longer reported in 2025 (was €2,519)
- Tax, wage and social debts +€1,849
up €1,849 (+17.6%), from €10,500 to €12,349
of which Taxes: +€3,349
- Gross operating margin -€6,293
down €6,293 (-18.3%), from €34,322 to €28,029
- Taxes -€1,254
down €1,254 (-17.8%), from €7,028 to €5,774
- Depreciation +€1,178
up €1,178 (+52.4%), from €2,246 to €3,423
- Financial income +€978
up €978 (+250%), from €391 to €1,369
- Financial charges +€847
up €847 (+241%), from €351 to €1,198
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 | €44,364 | €69,838 | +€25,474 | +57.4% |
| Fixed assets | 21/28 | €21,545 | €18,121 | -€3,423 | -15.9% |
| Tangible fixed assets | 22/27 | €21,545 | €18,121 | -€3,423 | -15.9% |
| Plant, machinery and equipment | 23 | €6,735 | €4,912 | -€1,823 | -27.1% |
| Other tangible fixed assets | 26 | €14,810 | €13,210 | -€1,600 | -10.8% |
| Current assets | 29/58 | €22,819 | €51,716 | +€28,897 | +127% |
| Amounts receivable after more than one year | 29 | €12,500 | €36,648 | +€24,148 | +193% |
| Other amounts receivable | 291 | €12,500 | €36,648 | +€24,148 | +193% |
| Amounts receivable within one year | 40/41 | €10,319 | €10,448 | +€129 | +1.3% |
| Trade receivables | 40 | €10,319 | €10,448 | +€129 | +1.3% |
| Cash at bank and in hand | 54/58 | - | €3,632 | +€3,632 | |
| Deferred charges and accrued income | 490/1 | - | €988 | +€988 | |
| Total equity and liabilities | 10/49 | €44,364 | €69,838 | +€25,474 | +57.4% |
| Equity | 10/15 | €27,451 | €46,204 | +€18,753 | +68.3% |
| Contributions | 10/11 | €2,501 | €2,501 | = | 0.0% |
| Reserves | 13 | €24,950 | €43,703 | +€18,753 | +75.2% |
| Distributable reserves | 133 | €24,950 | €43,703 | +€18,753 | +75.2% |
| Amounts payable | 17/49 | €16,912 | €23,634 | +€6,721 | +39.7% |
| Amounts payable within one year | 42/48 | €16,109 | €23,634 | +€7,524 | +46.7% |
| Financial debts | 43 | €3,091 | - | -€3,091 | |
| Credit institutions | 430/8 | €3,091 | - | -€3,091 | |
| Trade debts | 44 | - | €11,284 | +€11,284 | |
| Suppliers | 440/4 | - | €11,284 | +€11,284 | |
| Taxes, remuneration and social security | 45 | €10,500 | €12,349 | +€1,849 | +17.6% |
| Taxes | 450/3 | €9,000 | €12,349 | +€3,349 | +37.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,519 | - | -€2,519 | |
| Accrued charges and deferred income | 492/3 | €803 | - | -€803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,246 | €3,423 | +€1,178 | +52.4% |
| Other operating charges | 640/8 | €138 | €250 | +€112 | +81.3% |
| Gross operating margin | 9900 | €34,322 | €28,029 | -€6,293 | -18.3% |
| Operating profit (loss) | 9901 | €31,938 | €24,356 | -€7,583 | -23.7% |
| Financial income | 75/76B | €391 | €1,369 | +€978 | +250% |
| Recurring financial income | 75 | €391 | €1,369 | +€978 | +250% |
| Financial charges | 65/66B | €351 | €1,198 | +€847 | +241% |
| Recurring financial charges | 65 | €351 | €1,198 | +€847 | +241% |
| Profit (loss) for the period before taxes | 9903 | €31,978 | €24,527 | -€7,451 | -23.3% |
| Income taxes | 67/77 | €7,028 | €5,774 | -€1,254 | -17.8% |
| Profit (loss) for the period | 9904 | €24,950 | €18,753 | -€6,198 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,950 | €18,753 | -€6,198 | -24.8% |
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 19 October 2026 via checked.be.