CHELIA: 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.
CHELIA
Largest movements
- Stocks and contracts -€14,360
no longer reported in 2022 (was €14,360)
- Financial fixed assets -€5,000
no longer reported in 2022 (was €5,000)
- Receivables within one year -€4,454
down €4,454 (-21.6%), from €20,651 to €16,197
of which Trade receivables: -€5,000
- Cash -€3,993
down €3,993 (-96.6%), from €4,135 to €142
mainly Other debts (-€68,032) and Trade debts (-€3,808)
- Tangible fixed assets -€2,003
no longer reported in 2022 (was €2,003)
of which Other tangible fixed assets: -€1,804
- Other debts -€68,032
no longer reported in 2022 (was €68,032)
- Profit (loss) carried forward +€44,660
up €44,660 (+95.2%), from -€46,921 to -€2,261
- Trade debts -€3,808
no longer reported in 2022 (was €3,808)
- Tax, wage and social debts -€2,630
no longer reported in 2022 (was €2,630)
of which Remuneration and social security: -€2,600
- Gross operating margin +€40,158
up €40,158 (+539.5%), from €7,444 to €47,602
- Taxes +€888
up €888 (+693.8%), from €128 to €1,016
- Financial income +€557
up €557 (+55700.0%), from €1 to €558
- Depreciation -€555
no longer reported in 2022 (was €555)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,149 | €16,339 | -€29,810 | -64.6% |
| Fixed assets | 21/28 | €7,003 | - | -€7,003 | |
| Tangible fixed assets | 22/27 | €2,003 | - | -€2,003 | |
| Plant, machinery and equipment | 23 | €199 | - | -€199 | |
| Other tangible fixed assets | 26 | €1,804 | - | -€1,804 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €39,146 | €16,339 | -€22,807 | -58.3% |
| Stocks and contracts in progress | 3 | €14,360 | - | -€14,360 | |
| Stocks | 30/36 | €14,360 | - | -€14,360 | |
| Amounts receivable within one year | 40/41 | €20,651 | €16,197 | -€4,454 | -21.6% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €15,651 | €16,197 | +€546 | +3.5% |
| Cash at bank and in hand | 54/58 | €4,135 | €142 | -€3,993 | -96.6% |
| Total equity and liabilities | 10/49 | €46,149 | €16,339 | -€29,810 | -64.6% |
| Equity | 10/15 | -€28,321 | €16,339 | +€44,660 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,921 | -€2,261 | +€44,660 | +95.2% |
| Amounts payable | 17/49 | €74,470 | - | -€74,470 | |
| Amounts payable within one year | 42/48 | €74,470 | - | -€74,470 | |
| Trade debts | 44 | €3,808 | - | -€3,808 | |
| Suppliers | 440/4 | €3,808 | - | -€3,808 | |
| Taxes, remuneration and social security | 45 | €2,630 | - | -€2,630 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Remuneration and social security | 454/9 | €2,600 | - | -€2,600 | |
| Other amounts payable | 47/48 | €68,032 | - | -€68,032 | |
| Non-recurring operating income | 76A | €6,111 | - | -€6,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €555 | - | -€555 | |
| Other operating charges | 640/8 | €50 | €50 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €2,003 | +€2,003 | |
| Gross operating margin | 9900 | €7,444 | €47,602 | +€40,158 | +539.5% |
| Operating profit (loss) | 9901 | €6,839 | €45,549 | +€38,710 | +566.0% |
| Financial income | 75/76B | €1 | €558 | +€557 | +55700.0% |
| Recurring financial income | 75 | €1 | €558 | +€557 | +55700.0% |
| Financial charges | 65/66B | €415 | €431 | +€16 | +3.9% |
| Recurring financial charges | 65 | €415 | €431 | +€16 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €6,425 | €45,676 | +€39,251 | +610.9% |
| Income taxes | 67/77 | €128 | €1,016 | +€888 | +693.8% |
| Profit (loss) for the period | 9904 | €6,297 | €44,660 | +€38,363 | +609.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,297 | €44,660 | +€38,363 | +609.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.