EXCELSIOR CHÂSSIS: 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.
EXCELSIOR CHÂSSIS
Largest movements
- Receivables within one year +€108,626
up €108,626 (+53.3%), from €203,767 to €312,393
of which Trade receivables: +€112,405
- Tangible fixed assets -€5,723
down €5,723 (-25.0%), from €22,891 to €17,168
- Trade debts +€86,998
up €86,998 (+46.0%), from €189,173 to €276,171
- Current portion of long-term debt +€23,500
up €23,500, from €0 to €23,500
- Profit (loss) carried forward -€5,865
down €5,865 (-15.0%), from €39,031 to €33,165
- Purchases and services +€335,625
new in 2024: €335,625
- Gross operating margin -€17,368
down €17,368, from €16,631 to -€737
- Taxes -€3,446
no longer reported in 2024 (was €3,446)
- Financial income +€2,984
up €2,984 (+253%), from €1,177 to €4,161
of which Financial income: +€2,984
- Other operating charges +€1,092
up €1,092 (+95.8%), from €1,140 to €2,231
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 | €236,942 | €338,581 | +€101,638 | +42.9% |
| Fixed assets | 21/28 | €22,891 | €17,168 | -€5,723 | -25.0% |
| Tangible fixed assets | 22/27 | €22,891 | €17,168 | -€5,723 | -25.0% |
| Furniture and vehicles | 24 | €22,891 | €17,168 | -€5,723 | -25.0% |
| Current assets | 29/58 | €214,052 | €321,413 | +€107,361 | +50.2% |
| Amounts receivable within one year | 40/41 | €203,767 | €312,393 | +€108,626 | +53.3% |
| Trade receivables | 40 | €163,470 | €275,875 | +€112,405 | +68.8% |
| Other amounts receivable | 41 | €40,297 | €36,519 | -€3,778 | -9.4% |
| Cash at bank and in hand | 54/58 | €10,285 | €9,020 | -€1,265 | -12.3% |
| Total equity and liabilities | 10/49 | €236,942 | €338,581 | +€101,638 | +42.9% |
| Equity | 10/15 | €40,031 | €34,165 | -€5,865 | -14.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €39,031 | €33,165 | -€5,865 | -15.0% |
| Amounts payable | 17/49 | €196,912 | €304,415 | +€107,504 | +54.6% |
| Amounts payable within one year | 42/48 | €196,912 | €304,415 | +€107,504 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €23,500 | +€23,500 | |
| Trade debts | 44 | €189,173 | €276,171 | +€86,998 | +46.0% |
| Suppliers | 440/4 | €189,173 | €276,171 | +€86,998 | +46.0% |
| Taxes, remuneration and social security | 45 | €7,739 | €4,744 | -€2,995 | -38.7% |
| Taxes | 450/3 | €7,739 | €4,744 | -€2,995 | -38.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €335,625 | +€335,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,723 | €5,723 | = | 0.0% |
| Other operating charges | 640/8 | €1,140 | €2,231 | +€1,092 | +95.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,631 | -€737 | -€17,368 | |
| Operating profit (loss) | 9901 | €9,769 | -€8,691 | -€18,460 | |
| Financial income | 75/76B | €1,177 | €4,161 | +€2,984 | +253% |
| Recurring financial income | 75 | €1,177 | €4,161 | +€2,984 | +253% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €391 | €1,335 | +€944 | +241% |
| Recurring financial charges | 65 | €391 | €1,335 | +€944 | +241% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €10,555 | -€5,865 | -€16,420 | |
| Income taxes | 67/77 | €3,446 | - | -€3,446 | |
| Profit (loss) for the period | 9904 | €7,109 | -€5,865 | -€12,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,109 | -€5,865 | -€12,975 |
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 15 October 2026 via checked.be.