CILA: 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.
CILA
Largest movements
- Stocks and contracts -€33,497
down €33,497 (-94.9%), from €35,298 to €1,801
- Cash +€18,655
up €18,655 (+38.4%), from €48,607 to €67,262
mainly Stocks and contracts (+€33,497) and Receivables within one year (+€16,472)
- Receivables within one year -€16,472
down €16,472 (-72.5%), from €22,711 to €6,239
of which Other amounts receivable: -€18,400
- Tangible fixed assets -€5,287
down €5,287 (-21.3%), from €24,766 to €19,479
of which Plant, machinery and equipment: -€5,123
- Financial fixed assets +€4,317
up €4,317 (+57.6%), from €7,500 to €11,817
- Advances received -€19,792
no longer reported in 2024 (was €19,792)
- Trade debts -€16,940
down €16,940 (-59.6%), from €28,426 to €11,486
- Other debts -€13,850
down €13,850 (-53.9%), from €25,708 to €11,858
- Tax, wage and social debts +€7,472
up €7,472 (+127%), from €5,877 to €13,349
of which Taxes: +€4,028
- Profit (loss) carried forward +€4,883
up €4,883 (+12.9%), from €37,908 to €42,791
- Turnover -€272,338
no longer reported in 2024 (was €272,338)
- Purchases and services -€213,182
no longer reported in 2024 (was €213,182)
- Gross operating margin -€27,632
down €27,632 (-46.7%), from €59,156 to €31,525
- Staff costs -€9,499
down €9,499 (-39.8%), from €23,861 to €14,362
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 | €140,507 | €106,598 | -€33,909 | -24.1% |
| Fixed assets | 21/28 | €32,266 | €31,295 | -€970 | -3.0% |
| Tangible fixed assets | 22/27 | €24,766 | €19,479 | -€5,287 | -21.3% |
| Plant, machinery and equipment | 23 | €24,601 | €19,479 | -€5,123 | -20.8% |
| Furniture and vehicles | 24 | €165 | - | -€165 | |
| Financial fixed assets | 28 | €7,500 | €11,817 | +€4,317 | +57.6% |
| Current assets | 29/58 | €108,241 | €75,302 | -€32,939 | -30.4% |
| Stocks and contracts in progress | 3 | €35,298 | €1,801 | -€33,497 | -94.9% |
| Contracts in progress | 37 | €35,298 | €1,801 | -€33,497 | -94.9% |
| Amounts receivable within one year | 40/41 | €22,711 | €6,239 | -€16,472 | -72.5% |
| Trade receivables | 40 | €3,589 | €5,516 | +€1,927 | +53.7% |
| Other amounts receivable | 41 | €19,122 | €723 | -€18,400 | -96.2% |
| Cash at bank and in hand | 54/58 | €48,607 | €67,262 | +€18,655 | +38.4% |
| Deferred charges and accrued income | 490/1 | €1,625 | - | -€1,625 | |
| Total equity and liabilities | 10/49 | €140,507 | €106,598 | -€33,909 | -24.1% |
| Equity | 10/15 | €60,704 | €65,587 | +€4,883 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,396 | €10,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,536 | €8,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,908 | €42,791 | +€4,883 | +12.9% |
| Provisions and deferred taxes | 16 | - | €4,317 | +€4,317 | |
| Provisions for liabilities and charges | 160/5 | - | €4,317 | +€4,317 | |
| Other liabilities and charges | 164/5 | - | €4,317 | +€4,317 | |
| Amounts payable | 17/49 | €79,803 | €36,694 | -€43,110 | -54.0% |
| Amounts payable within one year | 42/48 | €79,803 | €36,694 | -€43,110 | -54.0% |
| Trade debts | 44 | €28,426 | €11,486 | -€16,940 | -59.6% |
| Suppliers | 440/4 | €28,426 | €11,486 | -€16,940 | -59.6% |
| Advances received on contracts in progress | 46 | €19,792 | - | -€19,792 | |
| Taxes, remuneration and social security | 45 | €5,877 | €13,349 | +€7,472 | +127% |
| Taxes | 450/3 | €5,612 | €9,640 | +€4,028 | +71.8% |
| Remuneration and social security | 454/9 | €265 | €3,709 | +€3,445 | +1,302% |
| Other amounts payable | 47/48 | €25,708 | €11,858 | -€13,850 | -53.9% |
| Turnover | 70 | €272,338 | - | -€272,338 | |
| Goods, raw materials, services and sundry goods | 60/61 | €213,182 | - | -€213,182 | |
| Remuneration, social security and pensions | 62 | €23,861 | €14,362 | -€9,499 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,573 | €5,287 | -€286 | -5.1% |
| Other operating charges | 640/8 | €3,173 | €5,890 | +€2,717 | +85.6% |
| Gross operating margin | 9900 | €59,156 | €31,525 | -€27,632 | -46.7% |
| Operating profit (loss) | 9901 | €26,549 | €5,986 | -€20,563 | -77.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €228 | €1,179 | +€951 | +417% |
| Recurring financial charges | 65 | €1,381 | €1,179 | -€202 | -14.6% |
| Non-recurring financial charges | 66B | -€1,153 | - | +€1,153 | |
| Profit (loss) for the period before taxes | 9903 | €26,321 | €4,807 | -€21,514 | -81.7% |
| Income taxes | 67/77 | €1,261 | - | -€1,261 | |
| Profit (loss) for the period | 9904 | €25,060 | €4,807 | -€20,253 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,060 | €4,807 | -€20,253 | -80.8% |
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.