CES - CHASSIS PATRICK: 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.
CES - CHASSIS PATRICK
Largest movements
- Receivables within one year -€56,249
down €56,249 (-43.5%), from €129,291 to €73,043
of which Trade receivables: -€81,744
- Stocks and contracts +€34,500
new in 2024: €34,500
- Cash -€18,267
down €18,267 (-39.3%), from €46,449 to €28,182
mainly Advances received (-€40,000) and Stocks and contracts (-€34,500)
- Tangible fixed assets -€3,758
down €3,758 (-39.0%), from €9,635 to €5,877
of which Furniture and vehicles: -€2,800
- Advances received -€40,000
no longer reported in 2024 (was €40,000)
- Trade debts -€11,476
no longer reported in 2024 (was €11,476)
- Profit (loss) carried forward +€8,921
up €8,921 (+8.6%), from €104,100 to €113,021
- Debts after one year -€4,463
down €4,463 (-70.2%), from €6,357 to €1,894
- Tax, wage and social debts +€2,838
up €2,838 (+83.8%), from €3,387 to €6,225
of which Remuneration and social security: +€2,556
- Gross operating margin -€44,310
down €44,310 (-39.8%), from €111,224 to €66,914
- Taxes -€16,754
down €16,754 (-81.8%), from €20,494 to €3,739
- Other operating charges -€10,726
down €10,726 (-66.8%), from €16,068 to €5,342
- Staff costs +€2,681
up €2,681 (+6.4%), from €41,940 to €44,621
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 | €185,746 | €141,602 | -€44,144 | -23.8% |
| Fixed assets | 21/28 | €9,635 | €5,877 | -€3,758 | -39.0% |
| Tangible fixed assets | 22/27 | €9,635 | €5,877 | -€3,758 | -39.0% |
| Plant, machinery and equipment | 23 | €2,152 | €1,195 | -€957 | -44.5% |
| Furniture and vehicles | 24 | €7,483 | €4,683 | -€2,800 | -37.4% |
| Current assets | 29/58 | €176,111 | €135,725 | -€40,386 | -22.9% |
| Stocks and contracts in progress | 3 | - | €34,500 | +€34,500 | |
| Stocks | 30/36 | - | €34,500 | +€34,500 | |
| Amounts receivable within one year | 40/41 | €129,291 | €73,043 | -€56,249 | -43.5% |
| Trade receivables | 40 | €114,608 | €32,865 | -€81,744 | -71.3% |
| Other amounts receivable | 41 | €14,683 | €40,178 | +€25,495 | +173.6% |
| Cash at bank and in hand | 54/58 | €46,449 | €28,182 | -€18,267 | -39.3% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €185,746 | €141,602 | -€44,144 | -23.8% |
| Equity | 10/15 | €105,100 | €114,021 | +€8,921 | +8.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,100 | €113,021 | +€8,921 | +8.6% |
| Amounts payable | 17/49 | €80,646 | €27,582 | -€53,065 | -65.8% |
| Amounts payable after more than one year | 17 | €6,357 | €1,894 | -€4,463 | -70.2% |
| Financial debts | 170/4 | €6,357 | €1,894 | -€4,463 | -70.2% |
| Amounts payable within one year | 42/48 | €74,289 | €25,687 | -€48,602 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €4,347 | €4,463 | +€116 | +2.7% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €11,476 | - | -€11,476 | |
| Suppliers | 440/4 | €11,476 | - | -€11,476 | |
| Advances received on contracts in progress | 46 | €40,000 | - | -€40,000 | |
| Taxes, remuneration and social security | 45 | €3,387 | €6,225 | +€2,838 | +83.8% |
| Taxes | 450/3 | €420 | €701 | +€281 | +67.0% |
| Remuneration and social security | 454/9 | €2,967 | €5,524 | +€2,556 | +86.2% |
| Other amounts payable | 47/48 | €79 | - | -€79 | |
| Remuneration, social security and pensions | 62 | €41,940 | €44,621 | +€2,681 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €3,758 | +€204 | +5.7% |
| Other operating charges | 640/8 | €16,068 | €5,342 | -€10,726 | -66.8% |
| Gross operating margin | 9900 | €111,224 | €66,914 | -€44,310 | -39.8% |
| Operating profit (loss) | 9901 | €49,662 | €13,193 | -€36,469 | -73.4% |
| Financial income | 75/76B | €190 | €206 | +€16 | +8.3% |
| Recurring financial income | 75 | €190 | €206 | +€16 | +8.3% |
| Financial charges | 65/66B | €1,005 | €739 | -€266 | -26.5% |
| Recurring financial charges | 65 | €1,005 | €739 | -€266 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €48,848 | €12,661 | -€36,187 | -74.1% |
| Income taxes | 67/77 | €20,494 | €3,739 | -€16,754 | -81.8% |
| Profit (loss) for the period | 9904 | €28,354 | €8,921 | -€19,433 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,354 | €8,921 | -€19,433 | -68.5% |
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 10 October 2026 via checked.be.