CILISE: 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.
CILISE
Largest movements
- Receivables within one year -€59,057
down €59,057 (-34.0%), from €173,792 to €114,735
of which Other amounts receivable: -€64,793
- Tangible fixed assets -€52,452
down €52,452 (-9.7%), from €539,696 to €487,244
of which Land and buildings: -€27,376
- Stocks and contracts +€40,000
new in 2024: €40,000
- Cash -€34,758
down €34,758 (-85.8%), from €40,507 to €5,749
mainly Debts after one year (-€123,332) and Stocks and contracts (-€40,000)
- Debts after one year -€123,332
down €123,332 (-22.7%), from €542,239 to €418,907
- Profit (loss) carried forward +€11,087
up €11,087 (+8.4%), from €131,377 to €142,464
- Financial income -€146,026
no longer reported in 2024 (was €146,026)
- Gross operating margin +€34,618
up €34,618 (+99.4%), from €34,829 to €69,447
- Depreciation -€7,969
down €7,969 (-13.2%), from €60,421 to €52,452
- Other operating charges +€700
up €700 (+31.7%), from €2,212 to €2,912
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 | €753,995 | €647,728 | -€106,267 | -14.1% |
| Fixed assets | 21/28 | €539,696 | €487,244 | -€52,452 | -9.7% |
| Tangible fixed assets | 22/27 | €539,696 | €487,244 | -€52,452 | -9.7% |
| Land and buildings | 22 | €482,811 | €455,435 | -€27,376 | -5.7% |
| Plant, machinery and equipment | 23 | €12,778 | €10,395 | -€2,383 | -18.6% |
| Furniture and vehicles | 24 | €44,107 | €21,414 | -€22,693 | -51.5% |
| Current assets | 29/58 | €214,299 | €160,484 | -€53,815 | -25.1% |
| Stocks and contracts in progress | 3 | - | €40,000 | +€40,000 | |
| Stocks | 30/36 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €173,792 | €114,735 | -€59,057 | -34.0% |
| Trade receivables | 40 | €7,847 | €13,583 | +€5,736 | +73.1% |
| Other amounts receivable | 41 | €165,945 | €101,152 | -€64,793 | -39.0% |
| Cash at bank and in hand | 54/58 | €40,507 | €5,749 | -€34,758 | -85.8% |
| Total equity and liabilities | 10/49 | €753,995 | €647,728 | -€106,267 | -14.1% |
| Equity | 10/15 | €144,837 | €155,924 | +€11,087 | +7.7% |
| Contributions | 10/11 | €11,600 | €11,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €131,377 | €142,464 | +€11,087 | +8.4% |
| Amounts payable | 17/49 | €609,158 | €491,804 | -€117,354 | -19.3% |
| Amounts payable after more than one year | 17 | €542,239 | €418,907 | -€123,332 | -22.7% |
| Financial debts | 170/4 | €542,239 | €418,907 | -€123,332 | -22.7% |
| Amounts payable within one year | 42/48 | €66,919 | €72,897 | +€5,978 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €23,304 | €23,317 | +€12 | +0.1% |
| Trade debts | 44 | €106 | €513 | +€407 | +383.1% |
| Suppliers | 440/4 | €106 | €513 | +€407 | +383.1% |
| Taxes, remuneration and social security | 45 | €672 | - | -€672 | |
| Taxes | 450/3 | €672 | - | -€672 | |
| Other amounts payable | 47/48 | €42,837 | €49,068 | +€6,231 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,421 | €52,452 | -€7,969 | -13.2% |
| Other operating charges | 640/8 | €2,212 | €2,912 | +€700 | +31.7% |
| Gross operating margin | 9900 | €34,829 | €69,447 | +€34,618 | +99.4% |
| Operating profit (loss) | 9901 | -€27,804 | €14,082 | +€41,886 | |
| Financial income | 75/76B | €146,026 | - | -€146,026 | |
| Recurring financial income | 75 | €146,026 | - | -€146,026 | |
| Financial charges | 65/66B | €3,347 | €2,995 | -€352 | -10.5% |
| Recurring financial charges | 65 | €3,347 | €2,995 | -€352 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €114,875 | €11,087 | -€103,788 | -90.3% |
| Profit (loss) for the period | 9904 | €114,875 | €11,087 | -€103,788 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €114,875 | €11,087 | -€103,788 | -90.3% |
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 30 September 2026 via checked.be.