ESPACE CELESTE: 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.
ESPACE CELESTE
Largest movements
- Receivables within one year -€19,908
down €19,908 (-39.0%), from €51,061 to €31,153
of which Trade receivables: -€19,908
- Stocks and contracts -€1,021
down €1,021 (-14.4%), from €7,092 to €6,071
- Advances received -€34,776
down €34,776 (-50.3%), from €69,184 to €34,408
- Other debts +€17,710
up €17,710 (+55.4%), from €31,977 to €49,687
- Profit (loss) carried forward -€7,882
down €7,882 (-12.0%), from -€65,554 to -€73,436
- Tax, wage and social debts +€4,327
up €4,327 (+134%), from €3,236 to €7,563
of which Taxes: +€6,346
- Trade debts -€862
down €862 (-18.2%), from €4,729 to €3,867
- Gross operating margin +€16,004
up €16,004, from -€13,518 to €2,486
- Turnover +€15,935
up €15,935 (+29.5%), from €53,972 to €69,907
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.
Derived cash bridge
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 | €62,172 | €40,689 | -€21,483 | -34.6% |
| Fixed assets | 21/28 | €452 | €115 | -€337 | -74.6% |
| Tangible fixed assets | 22/27 | €364 | €27 | -€337 | -92.6% |
| Plant, machinery and equipment | 23 | €364 | €27 | -€337 | -92.6% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €61,720 | €40,574 | -€21,146 | -34.3% |
| Stocks and contracts in progress | 3 | €7,092 | €6,071 | -€1,021 | -14.4% |
| Stocks | 30/36 | €7,092 | €6,071 | -€1,021 | -14.4% |
| Amounts receivable within one year | 40/41 | €51,061 | €31,153 | -€19,908 | -39.0% |
| Trade receivables | 40 | €51,061 | €31,153 | -€19,908 | -39.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,567 | €3,350 | -€217 | -6.1% |
| Total equity and liabilities | 10/49 | €62,172 | €40,689 | -€21,483 | -34.6% |
| Equity | 10/15 | -€46,954 | -€54,836 | -€7,882 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,554 | -€73,436 | -€7,882 | -12.0% |
| Amounts payable | 17/49 | €109,125 | €95,524 | -€13,601 | -12.5% |
| Amounts payable within one year | 42/48 | €109,125 | €95,524 | -€13,601 | -12.5% |
| Trade debts | 44 | €4,729 | €3,867 | -€862 | -18.2% |
| Suppliers | 440/4 | €4,729 | €3,867 | -€862 | -18.2% |
| Advances received on contracts in progress | 46 | €69,184 | €34,408 | -€34,776 | -50.3% |
| Taxes, remuneration and social security | 45 | €3,236 | €7,563 | +€4,327 | +134% |
| Taxes | 450/3 | €1,181 | €7,527 | +€6,346 | +537% |
| Remuneration and social security | 454/9 | €2,055 | €36 | -€2,019 | -98.2% |
| Other amounts payable | 47/48 | €31,977 | €49,687 | +€17,710 | +55.4% |
| Turnover | 70 | €53,972 | €69,907 | +€15,935 | +29.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,490 | €67,421 | -€69 | -0.1% |
| Remuneration, social security and pensions | 62 | €10,104 | €9,845 | -€259 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €337 | = | 0.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€13,518 | €2,486 | +€16,004 | |
| Operating profit (loss) | 9901 | -€23,959 | -€7,697 | +€16,262 | +67.9% |
| Financial charges | 65/66B | €315 | €185 | -€130 | -41.3% |
| Recurring financial charges | 65 | €315 | €185 | -€130 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,274 | -€7,882 | +€16,392 | +67.5% |
| Profit (loss) for the period | 9904 | -€24,274 | -€7,882 | +€16,392 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,274 | -€7,882 | +€16,392 | +67.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.