Maison Celine: 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.
Maison Celine
Largest movements
- Cash +€41,093
up €41,093 (+186%), from €22,065 to €63,158
mainly Other debts (+€59,500) and Tax, wage and social debts (+€29,875)
- Receivables within one year +€10,161
up €10,161 (+10.8%), from €94,049 to €104,210
of which Other amounts receivable: +€18,224
- Tangible fixed assets -€5,572
down €5,572 (-24.1%), from €23,078 to €17,506
- Other debts +€59,500
new in 2025: €59,500
- Reserves -€49,746
down €49,746 (-73.1%), from €68,005 to €18,260
- Tax, wage and social debts +€29,875
up €29,875 (+109%), from €27,525 to €57,400
of which Taxes: +€26,669
- Debts after one year -€6,602
down €6,602 (-52.5%), from €12,573 to €5,971
- Advances received +€6,443
up €6,443 (+1,074%), from €600 to €7,043
- Staff costs +€9,858
up €9,858 (+12.0%), from €82,469 to €92,327
- Gross operating margin +€4,720
up €4,720 (+3.8%), from €124,930 to €129,651
- Taxes -€1,627
down €1,627 (-19.3%), from €8,436 to €6,809
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 | €140,592 | €184,875 | +€44,283 | +31.5% |
| Fixed assets | 21/28 | €23,078 | €17,506 | -€5,572 | -24.1% |
| Tangible fixed assets | 22/27 | €23,078 | €17,506 | -€5,572 | -24.1% |
| Land and buildings | 22 | €15,627 | €13,303 | -€2,324 | -14.9% |
| Plant, machinery and equipment | 23 | €1,287 | €566 | -€721 | -56.0% |
| Furniture and vehicles | 24 | €6,164 | €3,637 | -€2,527 | -41.0% |
| Current assets | 29/58 | €117,514 | €167,368 | +€49,854 | +42.4% |
| Amounts receivable within one year | 40/41 | €94,049 | €104,210 | +€10,161 | +10.8% |
| Trade receivables | 40 | €39,880 | €31,818 | -€8,062 | -20.2% |
| Other amounts receivable | 41 | €54,169 | €72,392 | +€18,224 | +33.6% |
| Cash at bank and in hand | 54/58 | €22,065 | €63,158 | +€41,093 | +186% |
| Deferred charges and accrued income | 490/1 | €1,400 | €0 | -€1,400 | -100% |
| Total equity and liabilities | 10/49 | €140,592 | €184,875 | +€44,283 | +31.5% |
| Equity | 10/15 | €80,405 | €36,810 | -€43,596 | -54.2% |
| Contributions | 10/11 | €12,400 | €18,550 | +€6,150 | +49.6% |
| Reserves | 13 | €68,005 | €18,260 | -€49,746 | -73.1% |
| Distributable reserves | 133 | €68,005 | €18,260 | -€49,746 | -73.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,187 | €148,065 | +€87,878 | +146% |
| Amounts payable after more than one year | 17 | €12,573 | €5,971 | -€6,602 | -52.5% |
| Financial debts | 170/4 | €12,573 | €5,971 | -€6,602 | -52.5% |
| Amounts payable within one year | 42/48 | €47,613 | €142,094 | +€94,480 | +198% |
| Current portion of amounts payable after more than one year | 42 | €6,038 | €6,602 | +€564 | +9.3% |
| Trade debts | 44 | €13,450 | €11,548 | -€1,902 | -14.1% |
| Suppliers | 440/4 | €13,450 | €11,548 | -€1,902 | -14.1% |
| Advances received on contracts in progress | 46 | €600 | €7,043 | +€6,443 | +1,074% |
| Taxes, remuneration and social security | 45 | €27,525 | €57,400 | +€29,875 | +109% |
| Taxes | 450/3 | €16,343 | €43,012 | +€26,669 | +163% |
| Remuneration and social security | 454/9 | €11,182 | €14,388 | +€3,206 | +28.7% |
| Other amounts payable | 47/48 | - | €59,500 | +€59,500 | |
| Remuneration, social security and pensions | 62 | €82,469 | €92,327 | +€9,858 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,962 | €7,037 | +€75 | +1.1% |
| Other operating charges | 640/8 | €141 | €654 | +€514 | +366% |
| Gross operating margin | 9900 | €124,930 | €129,651 | +€4,720 | +3.8% |
| Operating profit (loss) | 9901 | €35,359 | €29,633 | -€5,727 | -16.2% |
| Financial income | 75/76B | €248 | €2 | -€246 | -99.3% |
| Recurring financial income | 75 | €248 | €0 | -€247 | -99.9% |
| Non-recurring financial income | 76B | €248 | €1 | -€246 | -99.4% |
| Financial charges | 65/66B | €2,227 | €2,571 | +€344 | +15.4% |
| Recurring financial charges | 65 | €2,226 | €2,011 | -€216 | -9.7% |
| Non-recurring financial charges | 66B | €0 | €560 | +€560 | +180,626% |
| Profit (loss) for the period before taxes | 9903 | €33,380 | €27,063 | -€6,317 | -18.9% |
| Income taxes | 67/77 | €8,436 | €6,809 | -€1,627 | -19.3% |
| Profit (loss) for the period | 9904 | €24,944 | €20,254 | -€4,689 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,944 | €20,254 | -€4,689 | -18.8% |
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 17 October 2026 via checked.be.