CELIS SERVICE: 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 SERVICE
Largest movements
- Cash +€16,738
up €16,738 (+14.8%), from €113,135 to €129,873
mainly Net result for the year (+€21,005) and Depreciation (+€9,186)
- Reserves +€21,005
up €21,005 (+16.7%), from €125,531 to €146,536
- Tax, wage and social debts -€4,924
down €4,924 (-50.5%), from €9,752 to €4,829
- Other debts +€1,610
up €1,610 (+112%), from €1,433 to €3,043
- Gross operating margin -€9,814
down €9,814 (-19.2%), from €51,069 to €41,255
- Taxes -€3,407
down €3,407 (-28.9%), from €11,788 to €8,381
- Depreciation +€1,752
up €1,752 (+23.6%), from €7,434 to €9,186
- Staff costs +€1,520
up €1,520 (+306%), from €496 to €2,016
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 | €141,994 | €158,120 | +€16,126 | +11.4% |
| Fixed assets | 21/28 | €17,799 | €18,745 | +€946 | +5.3% |
| Tangible fixed assets | 22/27 | €17,799 | €18,745 | +€946 | +5.3% |
| Plant, machinery and equipment | 23 | €17,252 | €18,496 | +€1,245 | +7.2% |
| Furniture and vehicles | 24 | €547 | €249 | -€298 | -54.5% |
| Current assets | 29/58 | €124,196 | €139,375 | +€15,180 | +12.2% |
| Amounts receivable within one year | 40/41 | €11,060 | €9,502 | -€1,558 | -14.1% |
| Trade receivables | 40 | €10,593 | €9,383 | -€1,210 | -11.4% |
| Other amounts receivable | 41 | €467 | €119 | -€348 | -74.5% |
| Cash at bank and in hand | 54/58 | €113,135 | €129,873 | +€16,738 | +14.8% |
| Total equity and liabilities | 10/49 | €141,994 | €158,120 | +€16,126 | +11.4% |
| Equity | 10/15 | €128,031 | €149,036 | +€21,005 | +16.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €125,531 | €146,536 | +€21,005 | +16.7% |
| Distributable reserves | 133 | €125,531 | €146,536 | +€21,005 | +16.7% |
| Amounts payable | 17/49 | €13,964 | €9,084 | -€4,879 | -34.9% |
| Amounts payable within one year | 42/48 | €13,964 | €9,084 | -€4,879 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €1,275 | - | -€1,275 | |
| Trade debts | 44 | €1,504 | €1,213 | -€291 | -19.3% |
| Suppliers | 440/4 | €1,504 | €1,213 | -€291 | -19.3% |
| Taxes, remuneration and social security | 45 | €9,752 | €4,829 | -€4,924 | -50.5% |
| Taxes | 450/3 | €9,752 | €4,829 | -€4,924 | -50.5% |
| Other amounts payable | 47/48 | €1,433 | €3,043 | +€1,610 | +112% |
| Remuneration, social security and pensions | 62 | €496 | €2,016 | +€1,520 | +306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,434 | €9,186 | +€1,752 | +23.6% |
| Other operating charges | 640/8 | - | €449 | +€449 | |
| Gross operating margin | 9900 | €51,069 | €41,255 | -€9,814 | -19.2% |
| Operating profit (loss) | 9901 | €43,139 | €29,604 | -€13,535 | -31.4% |
| Financial charges | 65/66B | €248 | €217 | -€31 | -12.5% |
| Recurring financial charges | 65 | €248 | €217 | -€31 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €42,891 | €29,386 | -€13,504 | -31.5% |
| Income taxes | 67/77 | €11,788 | €8,381 | -€3,407 | -28.9% |
| Profit (loss) for the period | 9904 | €31,103 | €21,005 | -€10,098 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,103 | €21,005 | -€10,098 | -32.5% |
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 31 October 2026 via checked.be.