Vertriest 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.
Vertriest Céline
Largest movements
- Cash +€19,361
up €19,361 (+117%), from €16,494 to €35,855
mainly Net result for the year (+€95,261) and Other debts (+€90,055)
- Tangible fixed assets -€12,864
down €12,864 (-25.4%), from €50,641 to €37,777
- Receivables within one year -€3,659
down €3,659 (-22.9%), from €16,012 to €12,353
- Deferred charges and accrued income +€1,821
up €1,821 (+8.7%), from €21,033 to €22,854
- Other debts +€90,055
up €90,055 (+12,789%), from €704 to €90,759
- Profit (loss) carried forward -€84,739
down €84,739 (-85.9%), from €98,645 to €13,906
No income-statement line moved by more than 1% of the activity.
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 | €104,200 | €108,858 | +€4,658 | +4.5% |
| Fixed assets | 21/28 | €50,661 | €37,797 | -€12,864 | -25.4% |
| Tangible fixed assets | 22/27 | €50,641 | €37,777 | -€12,864 | -25.4% |
| Furniture and vehicles | 24 | €50,641 | €37,777 | -€12,864 | -25.4% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €53,540 | €71,062 | +€17,522 | +32.7% |
| Amounts receivable within one year | 40/41 | €16,012 | €12,353 | -€3,659 | -22.9% |
| Other amounts receivable | 41 | €16,012 | €12,353 | -€3,659 | -22.9% |
| Cash at bank and in hand | 54/58 | €16,494 | €35,855 | +€19,361 | +117% |
| Deferred charges and accrued income | 490/1 | €21,033 | €22,854 | +€1,821 | +8.7% |
| Total equity and liabilities | 10/49 | €104,200 | €108,858 | +€4,658 | +4.5% |
| Equity | 10/15 | €101,645 | €16,906 | -€84,739 | -83.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,645 | €13,906 | -€84,739 | -85.9% |
| Amounts payable | 17/49 | €2,556 | €91,953 | +€89,397 | +3,498% |
| Amounts payable within one year | 42/48 | €2,556 | €91,953 | +€89,397 | +3,498% |
| Trade debts | 44 | €920 | €1,194 | +€274 | +29.7% |
| Suppliers | 440/4 | €920 | €1,194 | +€274 | +29.7% |
| Taxes, remuneration and social security | 45 | €931 | - | -€931 | |
| Taxes | 450/3 | €931 | - | -€931 | |
| Other amounts payable | 47/48 | €704 | €90,759 | +€90,055 | +12,789% |
| Remuneration, social security and pensions | 62 | €369 | - | -€369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,461 | €13,633 | +€172 | +1.3% |
| Other operating charges | 640/8 | €907 | €798 | -€109 | -12.0% |
| Gross operating margin | 9900 | €136,238 | €136,031 | -€207 | -0.2% |
| Operating profit (loss) | 9901 | €121,502 | €121,600 | +€98 | +0.1% |
| Financial income | 75/76B | €17 | €114 | +€98 | +584% |
| Recurring financial income | 75 | €17 | €114 | +€98 | +584% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €121,475 | €121,669 | +€195 | +0.2% |
| Income taxes | 67/77 | €26,273 | €26,409 | +€136 | +0.5% |
| Profit (loss) for the period | 9904 | €95,202 | €95,261 | +€59 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,202 | €95,261 | +€59 | +0.1% |
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 13 October 2026 via checked.be.