Cela Consulting: 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.
Cela Consulting
Largest movements
- Cash -€57,313
down €57,313 (-95.8%), from €59,797 to €2,484
mainly Net result for the year (-€80,225) and Tax, wage and social debts (-€11,337)
- Tangible fixed assets -€22,085
down €22,085 (-33.9%), from €65,230 to €43,144
- Receivables within one year -€15,485
down €15,485 (-75.2%), from €20,579 to €5,094
of which Trade receivables: -€16,036
- Profit (loss) carried forward -€80,225
new in 2024: -€80,225
- Tax, wage and social debts -€11,337
down €11,337 (-30.2%), from €37,490 to €26,153
of which Taxes: -€9,705
- Other debts -€8,274
down €8,274 (-81.4%), from €10,158 to €1,885
- Trade debts +€5,595
up €5,595 (+189.2%), from €2,957 to €8,552
- Gross operating margin -€178,819
down €178,819, from €121,094 to -€57,726
- Taxes -€25,882
down €25,882 (-99.5%), from €26,017 to €136
- Depreciation +€21,052
up €21,052 (+2037.5%), from €1,033 to €22,085
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 | €145,606 | €51,365 | -€94,241 | -64.7% |
| Fixed assets | 21/28 | €65,230 | €43,144 | -€22,085 | -33.9% |
| Tangible fixed assets | 22/27 | €65,230 | €43,144 | -€22,085 | -33.9% |
| Furniture and vehicles | 24 | €65,230 | €43,144 | -€22,085 | -33.9% |
| Current assets | 29/58 | €80,376 | €8,221 | -€72,156 | -89.8% |
| Amounts receivable within one year | 40/41 | €20,579 | €5,094 | -€15,485 | -75.2% |
| Trade receivables | 40 | €20,579 | €4,543 | -€16,036 | -77.9% |
| Other amounts receivable | 41 | - | €551 | +€551 | |
| Cash at bank and in hand | 54/58 | €59,797 | €2,484 | -€57,313 | -95.8% |
| Deferred charges and accrued income | 490/1 | - | €642 | +€642 | |
| Total equity and liabilities | 10/49 | €145,606 | €51,365 | -€94,241 | -64.7% |
| Equity | 10/15 | €95,001 | €14,776 | -€80,225 | -84.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,001 | €94,001 | = | 0.0% |
| Distributable reserves | 133 | €94,001 | €94,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€80,225 | -€80,225 | |
| Amounts payable | 17/49 | €50,605 | €36,589 | -€14,016 | -27.7% |
| Amounts payable within one year | 42/48 | €50,605 | €36,589 | -€14,016 | -27.7% |
| Trade debts | 44 | €2,957 | €8,552 | +€5,595 | +189.2% |
| Suppliers | 440/4 | €2,957 | €8,552 | +€5,595 | +189.2% |
| Taxes, remuneration and social security | 45 | €37,490 | €26,153 | -€11,337 | -30.2% |
| Taxes | 450/3 | €35,858 | €26,153 | -€9,705 | -27.1% |
| Remuneration and social security | 454/9 | €1,632 | - | -€1,632 | |
| Other amounts payable | 47/48 | €10,158 | €1,885 | -€8,274 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €22,085 | +€21,052 | +2037.5% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Gross operating margin | 9900 | €121,094 | -€57,726 | -€178,819 | |
| Operating profit (loss) | 9901 | €120,061 | -€79,970 | -€200,031 | |
| Financial charges | 65/66B | €42 | €119 | +€77 | +182.8% |
| Recurring financial charges | 65 | €42 | €119 | +€77 | +182.8% |
| Profit (loss) for the period before taxes | 9903 | €120,018 | -€80,090 | -€200,108 | |
| Income taxes | 67/77 | €26,017 | €136 | -€25,882 | -99.5% |
| Profit (loss) for the period | 9904 | €94,001 | -€80,225 | -€174,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,001 | -€80,225 | -€174,226 |
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 6 October 2026 via checked.be.