Stoeterij Celeste CB: 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.
Stoeterij Celeste CB
Largest movements
- Tangible fixed assets +€51,332
up €51,332 (+36.3%), from €141,271 to €192,603
of which Furniture and vehicles: +€38,051
- Stocks and contracts +€29,000
new in 2024: €29,000
- Receivables within one year +€20,216
up €20,216 (+160%), from €12,624 to €32,840
of which Trade receivables: +€27,954
- Cash -€13,600
down €13,600 (-67.4%), from €20,173 to €6,573
mainly Net result for the year (-€94,964) and Investment in fixed assets (net) (-€81,620)
- Other debts +€157,768
up €157,768 (+97.6%), from €161,589 to €319,357
- Profit (loss) carried forward -€94,964
down €94,964 (-183%), from -€51,810 to -€146,775
- Trade debts +€16,280
up €16,280 (+62.2%), from €26,154 to €42,434
- Tax, wage and social debts +€6,796
up €6,796 (+194%), from €3,497 to €10,293
of which Remuneration and social security: +€6,475
- Staff costs +€43,147
up €43,147 (+884%), from €4,879 to €48,026
- Depreciation +€8,377
up €8,377 (+38.2%), from €21,911 to €30,288
- Gross operating margin -€6,962
down €6,962 (-79.7%), from -€8,740 to -€15,702
- Financial income -€412
down €412 (-96.4%), from €428 to €16
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 | €174,431 | €261,016 | +€86,585 | +49.6% |
| Fixed assets | 21/28 | €141,271 | €192,603 | +€51,332 | +36.3% |
| Tangible fixed assets | 22/27 | €141,271 | €192,603 | +€51,332 | +36.3% |
| Land and buildings | 22 | €16,869 | €14,639 | -€2,230 | -13.2% |
| Plant, machinery and equipment | 23 | €21,829 | €37,339 | +€15,511 | +71.1% |
| Furniture and vehicles | 24 | €102,573 | €140,624 | +€38,051 | +37.1% |
| Current assets | 29/58 | €33,160 | €68,413 | +€35,253 | +106% |
| Stocks and contracts in progress | 3 | - | €29,000 | +€29,000 | |
| Stocks | 30/36 | - | €29,000 | +€29,000 | |
| Amounts receivable within one year | 40/41 | €12,624 | €32,840 | +€20,216 | +160% |
| Trade receivables | 40 | €1,000 | €28,954 | +€27,954 | +2,795% |
| Other amounts receivable | 41 | €11,624 | €3,886 | -€7,738 | -66.6% |
| Cash at bank and in hand | 54/58 | €20,173 | €6,573 | -€13,600 | -67.4% |
| Deferred charges and accrued income | 490/1 | €363 | €0 | -€363 | -100% |
| Total equity and liabilities | 10/49 | €174,431 | €261,016 | +€86,585 | +49.6% |
| Equity | 10/15 | -€16,810 | -€111,775 | -€94,964 | -565% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,810 | -€146,775 | -€94,964 | -183% |
| Amounts payable | 17/49 | €191,241 | €372,790 | +€181,549 | +94.9% |
| Amounts payable within one year | 42/48 | €191,241 | €372,790 | +€181,549 | +94.9% |
| Trade debts | 44 | €26,154 | €42,434 | +€16,280 | +62.2% |
| Suppliers | 440/4 | €26,154 | €42,434 | +€16,280 | +62.2% |
| Advances received on contracts in progress | 46 | - | €705 | +€705 | |
| Taxes, remuneration and social security | 45 | €3,497 | €10,293 | +€6,796 | +194% |
| Taxes | 450/3 | - | €321 | +€321 | |
| Remuneration and social security | 454/9 | €3,497 | €9,973 | +€6,475 | +185% |
| Other amounts payable | 47/48 | €161,589 | €319,357 | +€157,768 | +97.6% |
| Remuneration, social security and pensions | 62 | €4,879 | €48,026 | +€43,147 | +884% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,911 | €30,288 | +€8,377 | +38.2% |
| Other operating charges | 640/8 | €850 | €890 | +€40 | +4.7% |
| Gross operating margin | 9900 | -€8,740 | -€15,702 | -€6,962 | -79.7% |
| Operating profit (loss) | 9901 | -€36,380 | -€94,906 | -€58,526 | -161% |
| Financial income | 75/76B | €428 | €16 | -€412 | -96.4% |
| Recurring financial income | 75 | €428 | €16 | -€412 | -96.4% |
| Financial charges | 65/66B | €106 | €74 | -€32 | -30.6% |
| Recurring financial charges | 65 | €106 | €74 | -€32 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,059 | -€94,964 | -€58,906 | -163% |
| Profit (loss) for the period | 9904 | -€36,059 | -€94,964 | -€58,906 | -163% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,059 | -€94,964 | -€58,906 | -163% |
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 23 October 2026 via checked.be.