CELIS Chris Notaris: 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.
CELIS Chris Notaris
Largest movements
- Cash -€673,051
down €673,051 (-89.4%), from €752,763 to €79,712
mainly Receivables within one year (-€326,460) and Current investments (-€325,000)
- Receivables within one year +€326,460
up €326,460 (+20.1%), from €1.6m to €2.0m
of which Other amounts receivable: +€402,926
- Current investments +€325,000
up €325,000 (+65.0%), from €500,000 to €825,000
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€14,249
up €14,249 (+1,524%), from €935 to €15,184
of which Non-recurring financial charges: +€14,827
- Gross operating margin -€7,098
down €7,098 (-928%), from -€765 to -€7,863
- Staff costs +€2,670
no longer reported in 2024 (was -€2,670)
- Financial income -€927
down €927 (-20.0%), from €4,640 to €3,713
- Other operating charges -€493
down €493 (-28.3%), from €1,742 to €1,249
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 | €2,877,814 | €2,856,222 | -€21,591 | -0.8% |
| Current assets | 29/58 | €2,877,814 | €2,856,222 | -€21,591 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,625,051 | €1,951,510 | +€326,460 | +20.1% |
| Trade receivables | 40 | €106,444 | €29,977 | -€76,466 | -71.8% |
| Other amounts receivable | 41 | €1,518,607 | €1,921,533 | +€402,926 | +26.5% |
| Current investments | 50/53 | €500,000 | €825,000 | +€325,000 | +65.0% |
| Cash at bank and in hand | 54/58 | €752,763 | €79,712 | -€673,051 | -89.4% |
| Total equity and liabilities | 10/49 | €2,877,814 | €2,856,222 | -€21,591 | -0.8% |
| Equity | 10/15 | €2,874,918 | €2,854,335 | -€20,582 | -0.7% |
| 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 | €1,710,944 | €1,710,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,540,794 | €1,540,794 | = | 0.0% |
| Distributable reserves | 133 | €168,290 | €168,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,145,373 | €1,124,791 | -€20,582 | -1.8% |
| Amounts payable | 17/49 | €2,896 | €1,887 | -€1,009 | -34.8% |
| Amounts payable within one year | 42/48 | €2,896 | €1,887 | -€1,009 | -34.8% |
| Trade debts | 44 | €235 | - | -€235 | |
| Suppliers | 440/4 | €235 | - | -€235 | |
| Advances received on contracts in progress | 46 | €893 | - | -€893 | |
| Other amounts payable | 47/48 | €1,769 | €1,887 | +€118 | +6.7% |
| Remuneration, social security and pensions | 62 | -€2,670 | - | +€2,670 | |
| Other operating charges | 640/8 | €1,742 | €1,249 | -€493 | -28.3% |
| Gross operating margin | 9900 | -€765 | -€7,863 | -€7,098 | -928% |
| Operating profit (loss) | 9901 | €163 | -€9,111 | -€9,275 | |
| Financial income | 75/76B | €4,640 | €3,713 | -€927 | -20.0% |
| Recurring financial income | 75 | €4,640 | €3,713 | -€927 | -20.0% |
| Financial charges | 65/66B | €935 | €15,184 | +€14,249 | +1,524% |
| Recurring financial charges | 65 | €935 | €357 | -€578 | -61.8% |
| Non-recurring financial charges | 66B | - | €14,827 | +€14,827 | |
| Profit (loss) for the period before taxes | 9903 | €3,869 | -€20,582 | -€24,451 | |
| Profit (loss) for the period | 9904 | €3,869 | -€20,582 | -€24,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,869 | -€20,582 | -€24,451 |
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 29 October 2026 via checked.be.