Celis Construct: 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.
Celis Construct
Largest movements
- Cash +€8,951
up €8,951 (+122.5%), from €7,304 to €16,255
mainly Net result for the year (+€11,104) and Trade debts (+€3,733)
- Deferred charges and accrued income -€495
down €495 (-100.0%), from €495 to €0
- Reserves +€11,104
up €11,104 (+50.8%), from €21,855 to €32,960
- Tax, wage and social debts -€4,842
down €4,842 (-84.3%), from €5,742 to €900
- Trade debts +€3,733
up €3,733, from €0 to €3,733
- Other debts -€1,438
down €1,438 (-71.0%), from €2,024 to €586
- Gross operating margin +€12,786
up €12,786 (+266.0%), from €4,807 to €17,592
- Taxes +€3,607
up €3,607 (+299.4%), from €1,205 to €4,812
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 | €32,621 | €41,178 | +€8,558 | +26.2% |
| Fixed assets | 21/28 | €1,439 | €1,381 | -€57 | -4.0% |
| Tangible fixed assets | 22/27 | €1,439 | €1,381 | -€57 | -4.0% |
| Plant, machinery and equipment | 23 | €1,302 | €484 | -€818 | -62.8% |
| Furniture and vehicles | 24 | €136 | €897 | +€761 | +557.5% |
| Current assets | 29/58 | €31,182 | €39,797 | +€8,615 | +27.6% |
| Amounts receivable within one year | 40/41 | €23,383 | €23,542 | +€159 | +0.7% |
| Trade receivables | 40 | €20,478 | €21,015 | +€537 | +2.6% |
| Other amounts receivable | 41 | €2,905 | €2,528 | -€378 | -13.0% |
| Cash at bank and in hand | 54/58 | €7,304 | €16,255 | +€8,951 | +122.5% |
| Deferred charges and accrued income | 490/1 | €495 | €0 | -€495 | -100.0% |
| Total equity and liabilities | 10/49 | €32,621 | €41,178 | +€8,558 | +26.2% |
| Equity | 10/15 | €24,855 | €35,960 | +€11,104 | +44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,855 | €32,960 | +€11,104 | +50.8% |
| Distributable reserves | 133 | €21,855 | €32,960 | +€11,104 | +50.8% |
| Amounts payable | 17/49 | €7,766 | €5,219 | -€2,547 | -32.8% |
| Amounts payable within one year | 42/48 | €7,766 | €5,219 | -€2,547 | -32.8% |
| Trade debts | 44 | €0 | €3,733 | +€3,733 | |
| Suppliers | 440/4 | €0 | €3,733 | +€3,733 | |
| Taxes, remuneration and social security | 45 | €5,742 | €900 | -€4,842 | -84.3% |
| Taxes | 450/3 | €5,742 | €900 | -€4,842 | -84.3% |
| Other amounts payable | 47/48 | €2,024 | €586 | -€1,438 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €1,213 | +€43 | +3.7% |
| Other operating charges | 640/8 | €173 | €298 | +€125 | +72.4% |
| Gross operating margin | 9900 | €4,807 | €17,592 | +€12,786 | +266.0% |
| Operating profit (loss) | 9901 | €3,464 | €16,081 | +€12,617 | +364.2% |
| Financial income | 75/76B | €0 | €6 | +€6 | +2257.7% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +2257.7% |
| Financial charges | 65/66B | €308 | €171 | -€136 | -44.3% |
| Recurring financial charges | 65 | €308 | €171 | -€136 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €3,157 | €15,916 | +€12,759 | +404.2% |
| Income taxes | 67/77 | €1,205 | €4,812 | +€3,607 | +299.4% |
| Profit (loss) for the period | 9904 | €1,952 | €11,104 | +€9,152 | +468.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,952 | €11,104 | +€9,152 | +468.8% |
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.