CELIS CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€16,400
up €16,400 (+28.2%), from €58,080 to €74,480
- Cash -€12,135
down €12,135 (-63.3%), from €19,181 to €7,046
mainly Current investments (-€16,400) and Net result for the year (-€4,963)
- Receivables within one year -€3,308
down €3,308 (-19.0%), from €17,418 to €14,110
of which Other amounts receivable: -€8,509
- Financial fixed assets -€3,100
down €3,100 (-11.0%), from €28,100 to €25,000
- Tangible fixed assets -€1,909
down €1,909 (-51.0%), from €3,740 to €1,832
- Profit (loss) carried forward -€4,963
down €4,963 (-71.5%), from -€6,940 to -€11,903
- Tax, wage and social debts +€1,666
up €1,666 (+748%), from €223 to €1,889
- Trade debts -€1,646
down €1,646 (-92.2%), from €1,786 to €140
- Financial income +€56,900
new in 2024: €56,900
- Gross operating margin -€56,655
down €56,655, from €1,298 to -€55,357
- Staff costs -€4,387
down €4,387 (-95.5%), from €4,592 to €205
- Financial charges +€1,670
up €1,670 (+374%), from €447 to €2,117
- Other operating charges +€1,566
up €1,566 (+349%), from €448 to €2,014
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 | €137,164 | €132,222 | -€4,942 | -3.6% |
| Fixed assets | 21/28 | €31,840 | €26,832 | -€5,009 | -15.7% |
| Tangible fixed assets | 22/27 | €3,740 | €1,832 | -€1,909 | -51.0% |
| Plant, machinery and equipment | 23 | €3,740 | €1,832 | -€1,909 | -51.0% |
| Financial fixed assets | 28 | €28,100 | €25,000 | -€3,100 | -11.0% |
| Current assets | 29/58 | €105,324 | €105,391 | +€67 | +0.1% |
| Amounts receivable within one year | 40/41 | €17,418 | €14,110 | -€3,308 | -19.0% |
| Trade receivables | 40 | €75 | €5,276 | +€5,201 | +6,935% |
| Other amounts receivable | 41 | €17,343 | €8,834 | -€8,509 | -49.1% |
| Current investments | 50/53 | €58,080 | €74,480 | +€16,400 | +28.2% |
| Cash at bank and in hand | 54/58 | €19,181 | €7,046 | -€12,135 | -63.3% |
| Deferred charges and accrued income | 490/1 | €10,644 | €9,754 | -€890 | -8.4% |
| Total equity and liabilities | 10/49 | €137,164 | €132,222 | -€4,942 | -3.6% |
| Equity | 10/15 | €133,898 | €128,935 | -€4,963 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,638 | €134,638 | = | 0.0% |
| Distributable reserves | 133 | €134,638 | €134,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,940 | -€11,903 | -€4,963 | -71.5% |
| Amounts payable | 17/49 | €3,266 | €3,287 | +€21 | +0.7% |
| Amounts payable within one year | 42/48 | €3,266 | €3,287 | +€21 | +0.7% |
| Trade debts | 44 | €1,786 | €140 | -€1,646 | -92.2% |
| Suppliers | 440/4 | €1,786 | €140 | -€1,646 | -92.2% |
| Taxes, remuneration and social security | 45 | €223 | €1,889 | +€1,666 | +748% |
| Taxes | 450/3 | €223 | €1,889 | +€1,666 | +748% |
| Other amounts payable | 47/48 | €1,257 | €1,258 | +€1 | +0.1% |
| Remuneration, social security and pensions | 62 | €4,592 | €205 | -€4,387 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | €1,909 | -€620 | -24.5% |
| Other operating charges | 640/8 | €448 | €2,014 | +€1,566 | +349% |
| Gross operating margin | 9900 | €1,298 | -€55,357 | -€56,655 | |
| Operating profit (loss) | 9901 | -€6,270 | -€59,484 | -€53,214 | -849% |
| Financial income | 75/76B | - | €56,900 | +€56,900 | |
| Recurring financial income | 75 | - | €56,900 | +€56,900 | |
| Financial charges | 65/66B | €447 | €2,117 | +€1,670 | +374% |
| Recurring financial charges | 65 | €447 | €2,117 | +€1,670 | +374% |
| Profit (loss) for the period before taxes | 9903 | -€6,718 | -€4,701 | +€2,016 | +30.0% |
| Income taxes | 67/77 | €223 | €261 | +€39 | +17.3% |
| Profit (loss) for the period | 9904 | -€6,940 | -€4,963 | +€1,978 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,940 | -€4,963 | +€1,978 | +28.5% |
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 22 October 2026 via checked.be.