CILIA: 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.
CILIA
Largest movements
- Receivables within one year -€251,569
down €251,569 (-46.7%), from €539,062 to €287,492
of which Other amounts receivable: -€214,200
- Stocks and contracts +€66,368
up €66,368 (+53.4%), from €124,384 to €190,752
- Cash +€38,214
up €38,214 (+602%), from €6,350 to €44,564
mainly Receivables within one year (+€251,569) and Tax, wage and social debts (+€30,810)
- Current investments -€28,609
no longer reported in 2024 (was €28,609)
- Profit (loss) carried forward -€231,065
down €231,065 (-95.8%), from €241,235 to €10,171
- Tax, wage and social debts +€30,810
up €30,810 (+66.3%), from €46,447 to €77,257
of which Taxes: +€34,688
- Trade debts +€24,591
up €24,591 (+83.5%), from €29,463 to €54,054
- Purchases and services -€244,024
down €244,024 (-21.8%), from €1.1m to €876,220
- Turnover -€228,902
down €228,902 (-20.0%), from €1.1m to €915,296
- Taxes +€55,197
new in 2024: €55,197
- Staff costs -€24,435
down €24,435 (-36.4%), from €67,143 to €42,709
- Gross operating margin +€24,429
up €24,429 (+102%), from €23,954 to €48,383
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 | €713,834 | €538,170 | -€175,664 | -24.6% |
| Fixed assets | 21/28 | €15,429 | €10,798 | -€4,630 | -30.0% |
| Tangible fixed assets | 22/27 | €12,631 | €9,951 | -€2,680 | -21.2% |
| Plant, machinery and equipment | 23 | €12,631 | €9,951 | -€2,680 | -21.2% |
| Financial fixed assets | 28 | €2,798 | €848 | -€1,950 | -69.7% |
| Current assets | 29/58 | €698,405 | €527,372 | -€171,033 | -24.5% |
| Stocks and contracts in progress | 3 | €124,384 | €190,752 | +€66,368 | +53.4% |
| Stocks | 30/36 | €124,384 | €190,752 | +€66,368 | +53.4% |
| Amounts receivable within one year | 40/41 | €539,062 | €287,492 | -€251,569 | -46.7% |
| Trade receivables | 40 | €87,770 | €50,400 | -€37,370 | -42.6% |
| Other amounts receivable | 41 | €451,292 | €237,092 | -€214,200 | -47.5% |
| Current investments | 50/53 | €28,609 | - | -€28,609 | |
| Cash at bank and in hand | 54/58 | €6,350 | €44,564 | +€38,214 | +602% |
| Deferred charges and accrued income | 490/1 | - | €4,563 | +€4,563 | |
| Total equity and liabilities | 10/49 | €713,834 | €538,170 | -€175,664 | -24.6% |
| Equity | 10/15 | €538,719 | €307,654 | -€231,065 | -42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,884 | €278,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €277,024 | €277,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,235 | €10,171 | -€231,065 | -95.8% |
| Amounts payable | 17/49 | €175,114 | €230,515 | +€55,401 | +31.6% |
| Amounts payable within one year | 42/48 | €175,114 | €230,515 | +€55,401 | +31.6% |
| Financial debts | 43 | €18 | €18 | = | 0.0% |
| Credit institutions | 430/8 | €18 | €18 | = | 0.0% |
| Trade debts | 44 | €29,463 | €54,054 | +€24,591 | +83.5% |
| Suppliers | 440/4 | €29,463 | €54,054 | +€24,591 | +83.5% |
| Advances received on contracts in progress | 46 | €99,187 | €99,187 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €46,447 | €77,257 | +€30,810 | +66.3% |
| Taxes | 450/3 | €30,092 | €64,779 | +€34,688 | +115% |
| Remuneration and social security | 454/9 | €16,355 | €12,477 | -€3,878 | -23.7% |
| Turnover | 70 | €1,144,198 | €915,296 | -€228,902 | -20.0% |
| Non-recurring operating income | 76A | - | €9,307 | +€9,307 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,120,244 | €876,220 | -€244,024 | -21.8% |
| Remuneration, social security and pensions | 62 | €67,143 | €42,709 | -€24,435 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €2,680 | +€1,680 | +168% |
| Other operating charges | 640/8 | €4,225 | €4,231 | +€6 | +0.1% |
| Non-recurring operating charges | 66A | €7,541 | - | -€7,541 | |
| Gross operating margin | 9900 | €23,954 | €48,383 | +€24,429 | +102% |
| Operating profit (loss) | 9901 | -€55,956 | -€1,237 | +€54,718 | +97.8% |
| Financial income | 75/76B | €48,054 | €32,127 | -€15,927 | -33.1% |
| Recurring financial income | 75 | €6 | €732 | +€726 | +11,895% |
| Non-recurring financial income | 76B | €48,048 | €31,396 | -€16,653 | -34.7% |
| Financial charges | 65/66B | €2,159 | €758 | -€1,401 | -64.9% |
| Recurring financial charges | 65 | €2,159 | €520 | -€1,639 | -75.9% |
| Non-recurring financial charges | 66B | - | €238 | +€238 | |
| Profit (loss) for the period before taxes | 9903 | -€10,061 | €30,132 | +€40,193 | |
| Income taxes | 67/77 | - | €55,197 | +€55,197 | |
| Profit (loss) for the period | 9904 | -€10,061 | -€25,065 | -€15,004 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,061 | -€25,065 | -€15,004 | -149% |
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.