Cornelius Châssis: 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.
Cornelius Châssis
Largest movements
- Receivables within one year +€79,445
up €79,445 (+83.7%), from €94,867 to €174,312
of which Other amounts receivable: +€116,533
- Tangible fixed assets -€4,353
down €4,353 (-14.3%), from €30,486 to €26,133
of which Furniture and vehicles: -€8,227
- Cash -€2,175
down €2,175 (-31.0%), from €7,017 to €4,842
mainly Receivables within one year (-€79,445) and Investment in fixed assets (net) (-€9,440)
- Profit (loss) carried forward +€59,244
up €59,244 (+88.7%), from €66,805 to €126,049
- Tax, wage and social debts +€22,144
up €22,144 (+111.5%), from €19,860 to €42,004
of which Taxes: +€20,138
- Trade debts -€8,471
down €8,471 (-18.7%), from €45,205 to €36,734
- Gross operating margin +€19,150
up €19,150 (+19.7%), from €97,231 to €116,381
- Staff costs +€10,497
up €10,497 (+1879.0%), from €559 to €11,055
- Other operating charges +€5,400
up €5,400 (+339.6%), from €1,590 to €6,990
- Depreciation +€4,956
up €4,956 (+56.1%), from €8,837 to €13,792
- Financial charges +€4,223
up €4,223 (+450.3%), from €938 to €5,161
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 | €132,370 | €205,287 | +€72,917 | +55.1% |
| Fixed assets | 21/28 | €30,486 | €26,133 | -€4,353 | -14.3% |
| Tangible fixed assets | 22/27 | €30,486 | €26,133 | -€4,353 | -14.3% |
| Plant, machinery and equipment | 23 | €1,499 | €5,374 | +€3,875 | +258.4% |
| Furniture and vehicles | 24 | €28,986 | €20,759 | -€8,227 | -28.4% |
| Current assets | 29/58 | €101,884 | €179,154 | +€77,270 | +75.8% |
| Amounts receivable within one year | 40/41 | €94,867 | €174,312 | +€79,445 | +83.7% |
| Trade receivables | 40 | €44,248 | €7,160 | -€37,088 | -83.8% |
| Other amounts receivable | 41 | €50,620 | €167,152 | +€116,533 | +230.2% |
| Cash at bank and in hand | 54/58 | €7,017 | €4,842 | -€2,175 | -31.0% |
| Total equity and liabilities | 10/49 | €132,370 | €205,287 | +€72,917 | +55.1% |
| Equity | 10/15 | €67,305 | €126,549 | +€59,244 | +88.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,805 | €126,049 | +€59,244 | +88.7% |
| Amounts payable | 17/49 | €65,065 | €78,738 | +€13,674 | +21.0% |
| Amounts payable within one year | 42/48 | €65,065 | €78,738 | +€13,674 | +21.0% |
| Trade debts | 44 | €45,205 | €36,734 | -€8,471 | -18.7% |
| Suppliers | 440/4 | €45,205 | €36,734 | -€8,471 | -18.7% |
| Taxes, remuneration and social security | 45 | €19,860 | €42,004 | +€22,144 | +111.5% |
| Taxes | 450/3 | €19,860 | €39,998 | +€20,138 | +101.4% |
| Remuneration and social security | 454/9 | - | €2,006 | +€2,006 | |
| Remuneration, social security and pensions | 62 | €559 | €11,055 | +€10,497 | +1879.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,837 | €13,792 | +€4,956 | +56.1% |
| Other operating charges | 640/8 | €1,590 | €6,990 | +€5,400 | +339.6% |
| Gross operating margin | 9900 | €97,231 | €116,381 | +€19,150 | +19.7% |
| Operating profit (loss) | 9901 | €86,246 | €84,543 | -€1,703 | -2.0% |
| Financial income | 75/76B | €1,357 | - | -€1,357 | |
| Recurring financial income | 75 | €1,357 | - | -€1,357 | |
| Financial charges | 65/66B | €938 | €5,161 | +€4,223 | +450.3% |
| Recurring financial charges | 65 | €938 | €5,161 | +€4,223 | +450.3% |
| Profit (loss) for the period before taxes | 9903 | €86,665 | €79,382 | -€7,283 | -8.4% |
| Income taxes | 67/77 | €19,860 | €20,138 | +€278 | +1.4% |
| Profit (loss) for the period | 9904 | €66,805 | €59,244 | -€7,561 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,805 | €59,244 | -€7,561 | -11.3% |
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 4 October 2026 via checked.be.