Fitstudio Céline: 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.
Fitstudio Céline
Largest movements
- Receivables within one year +€2,636
up €2,636 (+168%), from €1,568 to €4,205
of which Other amounts receivable: +€3,006
- Financial fixed assets -€2,000
down €2,000 (-100%), from €2,000 to €0
- Stocks and contracts +€1,588
up €1,588 (+323%), from €491 to €2,078
- Debts after one year -€14,551
down €14,551 (-20.2%), from €71,977 to €57,426
- Profit (loss) carried forward +€6,288
up €6,288 (+51.6%), from -€12,185 to -€5,897
- Tax, wage and social debts +€5,507
up €5,507 (+102%), from €5,388 to €10,895
of which Taxes: +€4,544
- Trade debts +€2,154
up €2,154 (+26.6%), from €8,101 to €10,255
- Other debts +€2,104
up €2,104 (+115%), from €1,822 to €3,926
- Gross operating margin +€20,341
up €20,341 (+77.9%), from €26,102 to €46,442
- Staff costs +€9,282
up €9,282 (+225%), from €4,124 to €13,406
- Depreciation +€7,611
up €7,611 (+46.9%), from €16,240 to €23,851
- Taxes +€1,295
new in 2024: €1,295
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 | €92,415 | €93,948 | +€1,533 | +1.7% |
| Fixed assets | 21/28 | €66,331 | €63,720 | -€2,612 | -3.9% |
| Tangible fixed assets | 22/27 | €64,331 | €63,720 | -€612 | -1.0% |
| Plant, machinery and equipment | 23 | €40,283 | €34,528 | -€5,755 | -14.3% |
| Other tangible fixed assets | 26 | €24,049 | €29,192 | +€5,143 | +21.4% |
| Financial fixed assets | 28 | €2,000 | €0 | -€2,000 | -100% |
| Current assets | 29/58 | €26,083 | €30,228 | +€4,144 | +15.9% |
| Stocks and contracts in progress | 3 | €491 | €2,078 | +€1,588 | +323% |
| Stocks | 30/36 | €491 | €2,078 | +€1,588 | +323% |
| Amounts receivable within one year | 40/41 | €1,568 | €4,205 | +€2,636 | +168% |
| Trade receivables | 40 | €369 | €0 | -€369 | -100% |
| Other amounts receivable | 41 | €1,199 | €4,205 | +€3,006 | +251% |
| Cash at bank and in hand | 54/58 | €23,274 | €23,945 | +€671 | +2.9% |
| Deferred charges and accrued income | 490/1 | €750 | €0 | -€750 | -100% |
| Total equity and liabilities | 10/49 | €92,415 | €93,948 | +€1,533 | +1.7% |
| Equity | 10/15 | -€4,685 | €1,603 | +€6,288 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,185 | -€5,897 | +€6,288 | +51.6% |
| Amounts payable | 17/49 | €97,100 | €92,345 | -€4,755 | -4.9% |
| Amounts payable after more than one year | 17 | €71,977 | €57,426 | -€14,551 | -20.2% |
| Financial debts | 170/4 | €71,977 | €57,426 | -€14,551 | -20.2% |
| Amounts payable within one year | 42/48 | €24,623 | €34,628 | +€10,005 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €9,312 | €9,552 | +€240 | +2.6% |
| Trade debts | 44 | €8,101 | €10,255 | +€2,154 | +26.6% |
| Suppliers | 440/4 | €8,101 | €10,255 | +€2,154 | +26.6% |
| Taxes, remuneration and social security | 45 | €5,388 | €10,895 | +€5,507 | +102% |
| Taxes | 450/3 | €5,388 | €9,932 | +€4,544 | +84.3% |
| Remuneration and social security | 454/9 | - | €962 | +€962 | |
| Other amounts payable | 47/48 | €1,822 | €3,926 | +€2,104 | +115% |
| Accrued charges and deferred income | 492/3 | €499 | €291 | -€208 | -41.7% |
| Remuneration, social security and pensions | 62 | €4,124 | €13,406 | +€9,282 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,240 | €23,851 | +€7,611 | +46.9% |
| Other operating charges | 640/8 | €270 | €446 | +€175 | +64.9% |
| Gross operating margin | 9900 | €26,102 | €46,442 | +€20,341 | +77.9% |
| Operating profit (loss) | 9901 | €5,468 | €8,740 | +€3,272 | +59.8% |
| Financial income | 75/76B | €0 | €213 | +€213 | |
| Recurring financial income | 75 | €0 | €213 | +€213 | |
| Financial charges | 65/66B | €1,186 | €1,369 | +€184 | +15.5% |
| Recurring financial charges | 65 | €1,186 | €1,369 | +€184 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €4,282 | €7,583 | +€3,301 | +77.1% |
| Income taxes | 67/77 | - | €1,295 | +€1,295 | |
| Profit (loss) for the period | 9904 | €4,282 | €6,288 | +€2,006 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,282 | €6,288 | +€2,006 | +46.8% |
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 30 October 2026 via checked.be.