CHELLALA: 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.
CHELLALA
Largest movements
- Receivables within one year -€45,347
down €45,347 (-35.8%), from €126,530 to €81,182
- Tangible fixed assets -€16,793
down €16,793 (-34.6%), from €48,545 to €31,752
of which Furniture and vehicles: -€15,478
- Cash -€6,089
down €6,089 (-22.9%), from €26,543 to €20,454
mainly Net result for the year (-€79,637) and Tax, wage and social debts (-€41,738)
- Profit (loss) carried forward -€93,805
down €93,805 (-65.5%), from €143,312 to €49,507
- Trade debts +€67,132
up €67,132 (+342.8%), from €19,584 to €86,716
- Tax, wage and social debts -€41,738
down €41,738 (-45.2%), from €92,384 to €50,647
of which Taxes: -€33,502
- Gross operating margin -€113,883
down €113,883 (-45.7%), from €249,030 to €135,147
- Staff costs -€57,710
down €57,710 (-26.6%), from €216,866 to €159,156
- Taxes +€32,667
new in 2024: €32,667
- Depreciation +€11,785
new in 2024: €11,785
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 | €301,998 | €233,588 | -€68,410 | -22.7% |
| Formation expenses | 20 | €181 | - | -€181 | |
| Fixed assets | 21/28 | €59,059 | €42,267 | -€16,793 | -28.4% |
| Tangible fixed assets | 22/27 | €48,545 | €31,752 | -€16,793 | -34.6% |
| Plant, machinery and equipment | 23 | €1,400 | €6,735 | +€5,335 | +381.1% |
| Furniture and vehicles | 24 | €38,530 | €23,052 | -€15,478 | -40.2% |
| Other tangible fixed assets | 26 | €8,615 | €1,965 | -€6,650 | -77.2% |
| Financial fixed assets | 28 | €10,514 | €10,514 | = | 0.0% |
| Current assets | 29/58 | €242,757 | €191,321 | -€51,436 | -21.2% |
| Stocks and contracts in progress | 3 | €89,300 | €89,300 | = | 0.0% |
| Stocks | 30/36 | €89,300 | €89,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €126,530 | €81,182 | -€45,347 | -35.8% |
| Other amounts receivable | 41 | €126,530 | €81,182 | -€45,347 | -35.8% |
| Cash at bank and in hand | 54/58 | €26,543 | €20,454 | -€6,089 | -22.9% |
| Deferred charges and accrued income | 490/1 | €385 | €385 | = | 0.0% |
| Total equity and liabilities | 10/49 | €301,998 | €233,588 | -€68,410 | -22.7% |
| Equity | 10/15 | €189,706 | €95,901 | -€93,805 | -49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,795 | €27,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,795 | €27,795 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,036 | €1,036 | = | 0.0% |
| Own shares acquired | 1312 | €26,759 | €26,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,312 | €49,507 | -€93,805 | -65.5% |
| Provisions and deferred taxes | 16 | €324 | €324 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €324 | €324 | = | 0.0% |
| Taxes | 161 | €324 | €324 | = | 0.0% |
| Amounts payable | 17/49 | €111,968 | €137,362 | +€25,395 | +22.7% |
| Amounts payable within one year | 42/48 | €111,968 | €137,362 | +€25,395 | +22.7% |
| Trade debts | 44 | €19,584 | €86,716 | +€67,132 | +342.8% |
| Suppliers | 440/4 | €19,584 | €86,716 | +€67,132 | +342.8% |
| Taxes, remuneration and social security | 45 | €92,384 | €50,647 | -€41,738 | -45.2% |
| Taxes | 450/3 | €55,470 | €21,968 | -€33,502 | -60.4% |
| Remuneration and social security | 454/9 | €36,914 | €28,679 | -€8,236 | -22.3% |
| Remuneration, social security and pensions | 62 | €216,866 | €159,156 | -€57,710 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,785 | +€11,785 | |
| Other operating charges | 640/8 | €13,445 | €11,004 | -€2,441 | -18.2% |
| Gross operating margin | 9900 | €249,030 | €135,147 | -€113,883 | -45.7% |
| Operating profit (loss) | 9901 | €18,719 | -€46,797 | -€65,517 | |
| Financial charges | 65/66B | €185 | €173 | -€12 | -6.5% |
| Recurring financial charges | 65 | €185 | €173 | -€12 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €18,534 | -€46,971 | -€65,505 | |
| Income taxes | 67/77 | - | €32,667 | +€32,667 | |
| Profit (loss) for the period | 9904 | €18,534 | -€79,637 | -€98,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,534 | -€79,637 | -€98,171 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.