CELLIS: 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.
CELLIS
Largest movements
- Receivables within one year -€120,314
down €120,314 (-88.9%), from €135,332 to €15,018
of which Trade receivables: -€107,835
- Stocks and contracts -€40,410
down €40,410 (-38.2%), from €105,831 to €65,421
- Deferred charges and accrued income +€13,556
up €13,556 (+1,455%), from €931 to €14,487
- Other debts -€99,979
down €99,979 (-73.6%), from €135,841 to €35,862
- Trade debts -€33,474
down €33,474 (-69.2%), from €48,406 to €14,932
- Profit (loss) carried forward -€16,335
down €16,335 (-59.6%), from -€27,425 to -€43,760
- Purchases and services +€313,241
new in 2024: €313,241
- Turnover +€304,081
new in 2024: €304,081
- Gross operating margin -€26,633
down €26,633, from €17,474 to -€9,159
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 | €248,334 | €101,221 | -€147,113 | -59.2% |
| Fixed assets | 21/28 | €6,200 | €6,200 | = | 0.0% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €242,134 | €95,021 | -€147,113 | -60.8% |
| Stocks and contracts in progress | 3 | €105,831 | €65,421 | -€40,410 | -38.2% |
| Stocks | 30/36 | €105,831 | €65,421 | -€40,410 | -38.2% |
| Amounts receivable within one year | 40/41 | €135,332 | €15,018 | -€120,314 | -88.9% |
| Trade receivables | 40 | €122,853 | €15,018 | -€107,835 | -87.8% |
| Other amounts receivable | 41 | €12,479 | - | -€12,479 | |
| Cash at bank and in hand | 54/58 | €39 | €95 | +€56 | +141% |
| Deferred charges and accrued income | 490/1 | €931 | €14,487 | +€13,556 | +1,455% |
| Total equity and liabilities | 10/49 | €248,334 | €101,221 | -€147,113 | -59.2% |
| Equity | 10/15 | €44,771 | €28,436 | -€16,335 | -36.5% |
| Contributions | 10/11 | €14,073 | €14,073 | +€0 | 0.0% |
| Capital | 10 | - | €14,073 | +€14,073 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €4,527 | +€4,527 | |
| Reserves | 13 | €58,123 | €58,123 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €58,123 | €58,123 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €58,123 | €58,123 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€27,425 | -€43,760 | -€16,335 | -59.6% |
| Amounts payable | 17/49 | €203,564 | €72,785 | -€130,779 | -64.2% |
| Amounts payable within one year | 42/48 | €203,564 | €72,785 | -€130,779 | -64.2% |
| Financial debts | 43 | €19,317 | €19,985 | +€668 | +3.5% |
| Credit institutions | 430/8 | €19,317 | €19,985 | +€668 | +3.5% |
| Trade debts | 44 | €48,406 | €14,932 | -€33,474 | -69.2% |
| Suppliers | 440/4 | €48,406 | €14,932 | -€33,474 | -69.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €2,006 | +€2,006 | |
| Taxes | 450/3 | - | €1,863 | +€1,863 | |
| Remuneration and social security | 454/9 | - | €143 | +€143 | |
| Other amounts payable | 47/48 | €135,841 | €35,862 | -€99,979 | -73.6% |
| Turnover | 70 | - | €304,081 | +€304,081 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €313,241 | +€313,241 | |
| Remuneration, social security and pensions | 62 | - | €1,378 | +€1,378 | |
| Other operating charges | 640/8 | €150 | €752 | +€602 | +403% |
| Gross operating margin | 9900 | €17,474 | -€9,159 | -€26,633 | |
| Operating profit (loss) | 9901 | €17,324 | -€11,289 | -€28,613 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €3,744 | €5,045 | +€1,301 | +34.8% |
| Recurring financial charges | 65 | €3,744 | €5,045 | +€1,301 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €13,598 | -€16,334 | -€29,932 | |
| Profit (loss) for the period | 9904 | €13,598 | -€16,334 | -€29,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,598 | -€16,334 | -€29,932 |
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 14 October 2026 via checked.be.