CAELIUS: what changed
Two fiscal 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.
CAELIUS
Largest movements
- Receivables within one year +€39,522
up €39,522 (+155.8%), from €25,359 to €64,881
- Cash +€21,733
up €21,733 (+21.1%), from €103,127 to €124,860
mainly Net result for the year (+€43,177) and Tax, wage and social debts (+€19,971)
- Profit (loss) carried forward +€43,177
up €43,177 (+49.6%), from €87,106 to €130,284
- Tax, wage and social debts +€19,971
up €19,971 (+51.3%), from €38,909 to €58,880
- Gross operating margin -€53,220
down €53,220 (-47.9%), from €111,104 to €57,884
- Taxes -€11,149
down €11,149 (-49.5%), from €22,517 to €11,368
- Other operating charges +€1,581
up €1,581 (+310.6%), from €509 to €2,090
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.
Cash bridge derived
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 | €129,198 | €192,292 | +€63,094 | +48.8% |
| Fixed assets | 21/28 | €711 | €2,551 | +€1,840 | +258.8% |
| Tangible fixed assets | 22/27 | €711 | €2,551 | +€1,840 | +258.8% |
| Furniture and vehicles | 24 | €711 | €2,551 | +€1,840 | +258.8% |
| Current assets | 29/58 | €128,486 | €189,741 | +€61,254 | +47.7% |
| Amounts receivable within one year | 40/41 | €25,359 | €64,881 | +€39,522 | +155.8% |
| Other amounts receivable | 41 | €25,359 | €64,881 | +€39,522 | +155.8% |
| Cash at bank and in hand | 54/58 | €103,127 | €124,860 | +€21,733 | +21.1% |
| Total equity and liabilities | 10/49 | €129,198 | €192,292 | +€63,094 | +48.8% |
| Equity | 10/15 | €90,106 | €133,284 | +€43,177 | +47.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,106 | €130,284 | +€43,177 | +49.6% |
| Amounts payable | 17/49 | €39,091 | €59,008 | +€19,917 | +51.0% |
| Amounts payable within one year | 42/48 | €39,091 | €59,008 | +€19,917 | +51.0% |
| Trade debts | 44 | €183 | €129 | -€54 | -29.5% |
| Suppliers | 440/4 | €183 | €129 | -€54 | -29.5% |
| Taxes, remuneration and social security | 45 | €38,909 | €58,880 | +€19,971 | +51.3% |
| Taxes | 450/3 | €38,909 | €58,880 | +€19,971 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €585 | +€77 | +15.2% |
| Other operating charges | 640/8 | €509 | €2,090 | +€1,581 | +310.6% |
| Gross operating margin | 9900 | €111,104 | €57,884 | -€53,220 | -47.9% |
| Operating profit (loss) | 9901 | €110,087 | €55,209 | -€54,878 | -49.8% |
| Financial charges | 65/66B | €464 | €664 | +€200 | +43.2% |
| Recurring financial charges | 65 | €464 | €664 | +€200 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €109,623 | €54,545 | -€55,078 | -50.2% |
| Income taxes | 67/77 | €22,517 | €11,368 | -€11,149 | -49.5% |
| Profit (loss) for the period | 9904 | €87,106 | €43,177 | -€43,929 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,106 | €43,177 | -€43,929 | -50.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.