CAELIS: 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.
CAELIS
Largest movements
- Cash +€67,475
up €67,475 (+55.1%), from €122,440 to €189,916
mainly Net result for the year (+€56,926) and Other debts (+€18,169)
- Tangible fixed assets -€12,602
down €12,602 (-21.0%), from €60,120 to €47,518
- Reserves +€26,926
up €26,926 (+18.3%), from €147,282 to €174,208
- Other debts +€18,169
new in 2025: €18,169
- Advances received +€7,685
up €7,685 (+23.6%), from €32,627 to €40,312
- Depreciation +€9,710
up €9,710 (+336%), from €2,892 to €12,602
- Gross operating margin +€6,707
up €6,707 (+6.9%), from €96,934 to €103,641
- Financial charges -€2,608
down €2,608 (-93.3%), from €2,796 to €188
of which Non-recurring financial charges: -€2,444
- Taxes -€2,153
down €2,153 (-6.6%), from €32,411 to €30,258
- Staff costs +€1,497
up €1,497 (+276%), from €543 to €2,040
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 | €231,676 | €286,531 | +€54,854 | +23.7% |
| Fixed assets | 21/28 | €60,120 | €47,518 | -€12,602 | -21.0% |
| Tangible fixed assets | 22/27 | €60,120 | €47,518 | -€12,602 | -21.0% |
| Furniture and vehicles | 24 | €60,120 | €47,518 | -€12,602 | -21.0% |
| Current assets | 29/58 | €171,556 | €239,013 | +€67,457 | +39.3% |
| Stocks and contracts in progress | 3 | €5,535 | €2,958 | -€2,577 | -46.6% |
| Stocks | 30/36 | €5,535 | €2,958 | -€2,577 | -46.6% |
| Amounts receivable within one year | 40/41 | €43,582 | €46,139 | +€2,558 | +5.9% |
| Trade receivables | 40 | €31,921 | €37,668 | +€5,748 | +18.0% |
| Other amounts receivable | 41 | €11,661 | €8,471 | -€3,190 | -27.4% |
| Cash at bank and in hand | 54/58 | €122,440 | €189,916 | +€67,475 | +55.1% |
| Total equity and liabilities | 10/49 | €231,676 | €286,531 | +€54,854 | +23.7% |
| Equity | 10/15 | €165,882 | €192,808 | +€26,926 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,282 | €174,208 | +€26,926 | +18.3% |
| Distributable reserves | 133 | €147,282 | €174,208 | +€26,926 | +18.3% |
| Amounts payable | 17/49 | €65,795 | €93,723 | +€27,928 | +42.4% |
| Amounts payable within one year | 42/48 | €65,795 | €93,723 | +€27,928 | +42.4% |
| Trade debts | 44 | €756 | €3,152 | +€2,396 | +317% |
| Suppliers | 440/4 | €756 | €3,152 | +€2,396 | +317% |
| Advances received on contracts in progress | 46 | €32,627 | €40,312 | +€7,685 | +23.6% |
| Taxes, remuneration and social security | 45 | €32,411 | €32,089 | -€322 | -1.0% |
| Taxes | 450/3 | €32,411 | €32,089 | -€322 | -1.0% |
| Other amounts payable | 47/48 | - | €18,169 | +€18,169 | |
| Remuneration, social security and pensions | 62 | €543 | €2,040 | +€1,497 | +276% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,892 | €12,602 | +€9,710 | +336% |
| Other operating charges | 640/8 | €388 | €1,626 | +€1,238 | +319% |
| Gross operating margin | 9900 | €96,934 | €103,641 | +€6,707 | +6.9% |
| Operating profit (loss) | 9901 | €93,111 | €87,372 | -€5,739 | -6.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,796 | €188 | -€2,608 | -93.3% |
| Recurring financial charges | 65 | €352 | €188 | -€164 | -46.6% |
| Non-recurring financial charges | 66B | €2,444 | - | -€2,444 | |
| Profit (loss) for the period before taxes | 9903 | €90,315 | €87,184 | -€3,130 | -3.5% |
| Income taxes | 67/77 | €32,411 | €30,258 | -€2,153 | -6.6% |
| Profit (loss) for the period | 9904 | €57,903 | €56,926 | -€977 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,903 | €56,926 | -€977 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.