Léa Céleste: what changed
Two fiscal 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.
Léa Céleste
Largest movements
- Receivables within one year +€7,601
up €7,601 (+57.4%), from €13,234 to €20,835
of which Other amounts receivable: +€6,943
- Deferred charges and accrued income -€6,458
down €6,458 (-81.6%), from €7,910 to €1,452
- Tangible fixed assets -€4,369
down €4,369 (-16.0%), from €27,242 to €22,873
of which Furniture and vehicles: -€4,091
- Reserves +€11,302
up €11,302 (+177.9%), from €6,353 to €17,655
- Debts after one year -€8,128
down €8,128 (-54.2%), from €14,988 to €6,860
- Accrued charges and deferred income -€3,666
no longer reported in 2024 (was €3,666)
- Tax, wage and social debts -€1,670
down €1,670 (-31.5%), from €5,300 to €3,630
- Trade debts -€1,028
down €1,028 (-97.9%), from €1,050 to €22
- Gross operating margin +€8,260
up €8,260 (+37.6%), from €21,982 to €30,242
- Taxes +€3,067
up €3,067 (+58.1%), from €5,276 to €8,344
- Depreciation +€766
up €766 (+7.8%), from €9,793 to €10,559
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.
Cash bridge derived
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 | €58,613 | €55,533 | -€3,080 | -5.3% |
| Fixed assets | 21/28 | €27,242 | €22,873 | -€4,369 | -16.0% |
| Tangible fixed assets | 22/27 | €27,242 | €22,873 | -€4,369 | -16.0% |
| Plant, machinery and equipment | 23 | €469 | €191 | -€278 | -59.3% |
| Furniture and vehicles | 24 | €26,773 | €22,682 | -€4,091 | -15.3% |
| Current assets | 29/58 | €31,371 | €32,661 | +€1,290 | +4.1% |
| Amounts receivable within one year | 40/41 | €13,234 | €20,835 | +€7,601 | +57.4% |
| Trade receivables | 40 | - | €658 | +€658 | |
| Other amounts receivable | 41 | €13,234 | €20,177 | +€6,943 | +52.5% |
| Cash at bank and in hand | 54/58 | €10,227 | €10,373 | +€146 | +1.4% |
| Deferred charges and accrued income | 490/1 | €7,910 | €1,452 | -€6,458 | -81.6% |
| Total equity and liabilities | 10/49 | €58,613 | €55,533 | -€3,080 | -5.3% |
| Equity | 10/15 | €25,592 | €36,894 | +€11,302 | +44.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,353 | €17,655 | +€11,302 | +177.9% |
| Distributable reserves | 133 | €6,353 | €17,655 | +€11,302 | +177.9% |
| Profit (loss) carried forward | 14 | €6,839 | €6,839 | = | 0.0% |
| Amounts payable | 17/49 | €33,021 | €18,640 | -€14,382 | -43.6% |
| Amounts payable after more than one year | 17 | €14,988 | €6,860 | -€8,128 | -54.2% |
| Financial debts | 170/4 | €14,988 | €6,860 | -€8,128 | -54.2% |
| Amounts payable within one year | 42/48 | €14,367 | €11,780 | -€2,587 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €8,017 | €8,128 | +€111 | +1.4% |
| Trade debts | 44 | €1,050 | €22 | -€1,028 | -97.9% |
| Suppliers | 440/4 | €1,050 | €22 | -€1,028 | -97.9% |
| Taxes, remuneration and social security | 45 | €5,300 | €3,630 | -€1,670 | -31.5% |
| Taxes | 450/3 | €5,300 | €3,630 | -€1,670 | -31.5% |
| Accrued charges and deferred income | 492/3 | €3,666 | - | -€3,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,793 | €10,559 | +€766 | +7.8% |
| Other operating charges | 640/8 | €58 | €189 | +€131 | +226.4% |
| Gross operating margin | 9900 | €21,982 | €30,242 | +€8,260 | +37.6% |
| Operating profit (loss) | 9901 | €12,131 | €19,494 | +€7,362 | +60.7% |
| Financial income | 75/76B | €290 | €494 | +€204 | +70.2% |
| Recurring financial income | 75 | €290 | €494 | +€204 | +70.2% |
| Financial charges | 65/66B | €425 | €342 | -€84 | -19.6% |
| Recurring financial charges | 65 | €425 | €342 | -€84 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €11,996 | €19,646 | +€7,650 | +63.8% |
| Income taxes | 67/77 | €5,276 | €8,344 | +€3,067 | +58.1% |
| Profit (loss) for the period | 9904 | €6,720 | €11,302 | +€4,582 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,720 | €11,302 | +€4,582 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.