REGNUM CELESTIS: 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.
REGNUM CELESTIS
Largest movements
- Tangible fixed assets -€39,241
down €39,241 (-6.8%), from €575,967 to €536,727
of which Land and buildings: -€22,586
- Debts after one year -€32,293
down €32,293 (-20.2%), from €159,873 to €127,580
- Gross operating margin -€54,898
down €54,898 (-54.7%), from €100,325 to €45,427
- Taxes -€5,109
down €5,109 (-97.4%), from €5,248 to €139
- Depreciation +€5,013
up €5,013 (+14.6%), from €34,228 to €39,241
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 | €604,079 | €560,387 | -€43,692 | -7.2% |
| Fixed assets | 21/28 | €576,117 | €536,877 | -€39,241 | -6.8% |
| Tangible fixed assets | 22/27 | €575,967 | €536,727 | -€39,241 | -6.8% |
| Land and buildings | 22 | €509,580 | €486,994 | -€22,586 | -4.4% |
| Furniture and vehicles | 24 | €66,387 | €49,733 | -€16,655 | -25.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €27,962 | €23,511 | -€4,451 | -15.9% |
| Amounts receivable within one year | 40/41 | €447 | - | -€447 | |
| Trade receivables | 40 | €447 | - | -€447 | |
| Cash at bank and in hand | 54/58 | €24,237 | €19,770 | -€4,468 | -18.4% |
| Deferred charges and accrued income | 490/1 | €3,278 | €3,741 | +€463 | +14.1% |
| Total equity and liabilities | 10/49 | €604,079 | €560,387 | -€43,692 | -7.2% |
| Equity | 10/15 | €218,647 | €213,760 | -€4,887 | -2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €206,247 | €201,360 | -€4,887 | -2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €204,387 | €199,500 | -€4,887 | -2.4% |
| Amounts payable | 17/49 | €385,433 | €346,627 | -€38,806 | -10.1% |
| Amounts payable after more than one year | 17 | €159,873 | €127,580 | -€32,293 | -20.2% |
| Financial debts | 170/4 | €159,873 | €127,580 | -€32,293 | -20.2% |
| Amounts payable within one year | 42/48 | €224,888 | €218,375 | -€6,512 | -2.9% |
| Trade debts | 44 | €639 | €957 | +€317 | +49.7% |
| Suppliers | 440/4 | €639 | €957 | +€317 | +49.7% |
| Taxes, remuneration and social security | 45 | €5,347 | €403 | -€4,944 | -92.5% |
| Taxes | 450/3 | €5,347 | €403 | -€4,944 | -92.5% |
| Other amounts payable | 47/48 | €218,902 | €217,016 | -€1,886 | -0.9% |
| Accrued charges and deferred income | 492/3 | €671 | €671 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,228 | €39,241 | +€5,013 | +14.6% |
| Other operating charges | 640/8 | €3,826 | €3,919 | +€93 | +2.4% |
| Gross operating margin | 9900 | €100,325 | €45,427 | -€54,898 | -54.7% |
| Operating profit (loss) | 9901 | €62,271 | €2,267 | -€60,004 | -96.4% |
| Financial charges | 65/66B | €7,902 | €7,015 | -€887 | -11.2% |
| Recurring financial charges | 65 | €7,902 | €7,015 | -€887 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €54,369 | -€4,748 | -€59,117 | |
| Income taxes | 67/77 | €5,248 | €139 | -€5,109 | -97.4% |
| Profit (loss) for the period | 9904 | €49,121 | -€4,887 | -€54,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,121 | -€4,887 | -€54,008 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.