Summary of Financial Results 2023 and Budget Plan 2024
1) Executive summary of financial results 2023
• The 2023 budget at CZK 835 M reflected projected continued increase in energy
prices and extraordinary higher co-financing of investments in the NPO project,
which assumed involvement of financial reserves amounting.
• Total expenditure amounted CZK 824 M against the planned CZK 835 M. Lower
spending of expenditures was achieved mainly thanks to favorable energy prices,
which didn´t follow the growing trend of 2022.
• The drawing of financial reserves was reflected in a decrease of financial funds,
especially the Fund of operating resources that has fallen by CZK 29 M from CZK
116,6 M to CZK 87,7 M, see table 2.
• Net profit before taxation reached 8,3 M in 2023 CZK, see table 1. Economic profit
is predominantly made by commercial activities of central laboratories for research
services provision.
2) Budget plan 2024
• CEITEC will operate with a higher budget in 2024 than in 2023, at CZK 885 M, see
table 3. Net Institutional subsidy grows as a result of a slight increase of total
allocation at the MU level and a decrease of CEITEC contribution in the central
budget of MU. Net increase reaches 4,7 %.
• An increase is expected in international grants (30 %) and operational programs
project are increasing from CZK 12,6 M in 2023 at CZK 56,4 M in 2024.
• In 2023 CEITEC introduced new institutional funding rules for research groups with
effect from 2024. The institutional budget of the research group is made by flat
contribution for all research groups considering only the workload of RG leaders.
The lump sum contribution is 2,9 million CZK annually (approximately 115,000
EUR) for RGs whose leader is full-time at CEITEC. The total allocation for the RGs
increases by 9,5 % and amounts to CZK 74,3 million, see table 6.
• In 2024, CEITEC has to reckon with a higher energy cost due to the higher fixed
price of electricity contracted at MU and the jump rise of regulated distribution rates
set by national authorities. The annual increase of electricity cost may reach 35 %
in total. Despite the rise of energy costs, the Institutional expenditures as a whole
shall be lower than in 2023 due to lower planned expenditures on co-funding of
operational program projects.
• As in 2023, CEITEC expects to draw the financial reserves accumulated in
previous years. Spending of reserves may reach CZK 40 M.
List of tables
Table 1 Adjusted profit and loss account 2022-2023
Table 2 Balance of funds 2023
Table 3 Budget 2024 Structure of Revenue
Table 4 Budget 2024 Structure of Expenditure
Table 5 Breakdown of Institutional Costs 2023 – 2024
Table 6 Model of budget allocations to research groups 2024
List of charts
Chart 1 Budget 2024 Structure of Revenue
Chart 2 Budget 2024 Structure of Expenditure
Adjusted Profit and Loss Account Table 1
Total %
Statutory
Activities
Supplementary
Activities
Total %
Statutory
Activities
Supplementary
Activities
Subsidy and public grants 667,2 74,5 667,2 0,0 458,4 59,3 458,4 0,0
Revenue from sales of own products and services 24,0 2,7 2,0 22,0 25,6 3,3 2,5 23,1
Funds-spending 25,3 2,8 25,3 0,0 121,3 15,7 121,3 0,0
Depreciation (public) 151,2 16,9 151,2 0,0 142,2 18,4 142,2 0,0
Other financial revenues (penalties, interests, selling of assets) 28,1 3,1 27,8 0,3 25,7 3,3 25,6 0,1
Total Revenue 895,9 100,0 873,6 22,3 773,2 100,0 750,0 23,2
Expenditure (Million CZK) Total %
Statutory
Activities
Supplementary
Activities
Total %
Statutory
Activities
Supplementary
Activities
Personal expenditure 336,19 37,9 333,98 2,2 342,30 44,8 339,86 2,4
Salaries 242,2 27,3 240,74 1,5 248,0 32,4 246,20 1,8
Expenditure on agreement outside the empl. relationship 6,9 0,8 6,73 0,2 5,1 0,7 5,08 0,0
Social security, health and social insurance incl. social fund 87,0 9,8 86,51 0,5 89,2 11,7 88,58 0,6
Consumption of material 91,97 10,4 85,74 6,2 101,40 13,3 95,60 5,8
Repairing and maintenance 25,54 2,9 25,07 0,5 24,50 3,2 23,00 1,5
Travel expenditure 8,78 1,0 8,68 0,1 10,55 1,4 10,43 0,1
Consumption of energy 48,66 5,5 48,66 0,0 40,35 5,3 40,35 0,0
Scholarships and bursaries 5,68 0,6 5,68 0,0 6,19 0,8 6,19 0,0
Other expenditure incl. Services 50,69 5,7 46,40 4,3 47,38 6,2 42,14 5,2
Transfers to partners 0,00 0,0 0,00 0,0 0,00 0,0 0,00 0,0
Depreciation (non-public) 7,48 0,8 7,48 0,0 8,06 1,1 8,06 0,0
Depreciation (public) 151,22 17,1 151,22 0,0 142,18 18,6 142,18 0,0
Levy to central university funds 24,65 2,8 24,65 0,0 14,20 1,9 14,20 0,0
Funds-accumulation 135,40 15,3 135,40 0,0 27,79 3,6 27,79 0,0
Total Expenditure 886,3 100,0 872,96 13,3 764,9 100,0 749,80 15,1
Profit/Loss Before Taxation 9,6 0,6 9,0 8,3 0,2 8,1
Revenue (Million CZK)
2023
2022 2023
2022
Balance of Funds
Table 2
Initial Balance Accumulation Spending Final Balance
As of
January 1
2023
Total
(+)
Total
(+)
As of
December 31
2023
(a) (b) (e ) (f) f=a+b-e
Reserve fund 31,62 7,90 39,52
Fund of operational resources 116,60 0,10 28,94 87,76
Social fund 0,00 2,48 2,48 0,00
Fund of resources of defined purpose 176,61 29,06 110,75 94,92
of which: national and foreign grants 168,53 28,16 102,67 94,02
of which: institutional sources 8,08 0,90 8,08 0,90
Capital assets regeneration fund 22,77 3,96 4,07 22,66
Total Funds 347,60 43,50 146,24 244,86
Balance of Funds (Million CZK)
Structure of Revenue in 2023-2024
Table 3
Plan Spending Total
Current year
revenue
Funds
Non-Investment
Gross institutional funding 245,7 197,7 219,7 179,5 40,2
International grants 62,3 69,0 92,4 92,4 0,0
National grants 239,7 226,0 202,1 196,1 6,0
Other non-public revenues (financial gifts, penalties, fees) 0,0 2,6 0,0 0,0 0,0
Commercial income 29,0 23,6 25,0 25,0 0,0
National Recovery Plan (NPO) 29,8 34,5 60,1 57,3 2,8
"Research Infrastructure" Projects 78,2 75,2 71,7 69,2 2,5
Operational Program VVV 9,0 12,6 56,4 56,4 0,0
Internally invoiced goods and services 0,0 2,0 2,0 2,0 0,0
Total Non-Investment Revenue 693,7 643,2 729,4 677,9 51,5
Investment
Investment Revenue 141,7 180,8 155,6 155,6
Total Revenue (Investment and Non-Investment) 835,4 824,0 885,0 833,5 51,5
Revenue (Million CZK)
Budget 2023 Budget plan 2024
Structure of Expenditure in 2023-2024
Table 4
Plan Spending Plan Spending
Total Institutional Expenditure (Non-Investment and Investment) 249,6 230,4 231,5
Non-Investment 221,5 202,4 224,8
Contribution to the centralised funds of MU 56,7 56,6 52,1
Building expenditure 85,6 65,4 86,7
Administration 62,0 62,3 67,0
Other indirect expenditure 17,2 18,1 19,0
Investment 28,1 28,0 6,7
Total Research Expenditure (Non-Investment and Investment) 585,9 576,7 650,6
Non-Investment 444,2 432,5 501,7
Research groups 338,0 332,1 398,0
Core facilities and services 106,2 100,4 103,7
Investment 141,7 152,8 148,9
Total Non-Investment Expenditure (Research + Institutional)*** 665,7 634,9 726,5
Total Investment Expenditure (Research + Institutional) 169,8 180,8 155,6
Total Expenditure (Institutional, Research, and Undistributed Institutional
Source)
835,5 815,7 882,1
Expenditure (Million CZK)
Budget 2023 Budget 2024
Breakdown of Institutional costs 2023-2024 Table 5
CZK
INSTITUTIONAL COSTS 2023 2023 2024
Plan Spending Plan
Building costs 85 587 000 65 430 472 86 675 000
University Campus - Bohunice incl. Reapairs, maintenance 82 175 000 61 864 134 82 785 000
IT costs 3 412 000 3 566 338 3 890 000
Other institutional costs 17 233 352 18 056 830 18 989 100
Consortium costs 450 000 375 920 500 000
Ineligible costs of projects (exchange rate loss, etc.) 1 000 000 2 210 033 1 500 000
Healh/Safety, other social 1 559 600 2 610 405 2 190 000
HR development (advertising, HR award activities) 1 200 000 723 028 1 200 000
Meal vouchers/allowance and Pension social fund 8 354 412 7 410 844 7 627 100
Depreciation of fixed assets 1 425 840 1 424 739 1 450 000
Electronic sources 850 000 666 955 850 000
PR, marketing, events 1 393 500 828 748 1 992 000
Co-funding of NPO - noninvestment 0 0 0
Co-funding of OP RDI - noninvestment 0 378 878 680 000
Director's Fund 1 000 000 1 427 280 1 000 000
Administration costs incl. Director´s office 62 000 000 62 271 879 67 000 000
Personal costs 60 000 000 60 842 000 65 000 000
Operating costs 2 000 000 1 429 879 2 000 000
Investment 28 140 000 27 952 774 6 721 590
Co-funding of OP RDI 0 14 584 5 921 590
Co-funding of NPO 25 140 000 26 086 026 0
Centralized investments 3 000 000 1 852 164 800 000
Total 192 960 352 173 711 956 179 385 690
Model budget allocation to research groups 2024 Table 6
CZK
Group code RG Name Total budget 2023
RG budget 2024
calculated according
the novel budget rules
Final budget 2024
incl. compensation
of decreasing
budget, if relevant.
711000 Structural Biology 100 000,00 100 000 100 000
711004 RG Michaela Wimmerová 1 961 284 2 175 000 2 175 000
711007 RG Petr Skládal 2 273 057 0 0
711008 RG Lukáš Žídek 2 218 852 2 538 000 2 538 000
711009 RG Peter Lukavsky 2 228 481 2 500 000 2 500 000
711011 RG Richard Štefl 2 114 694 2 900 000 2 900 000
711013 RG Pavel Plevka 2 721 840 2 900 000 2 900 000
711017 RG Radek Marek 2 738 270 2 900 000 2 900 000
711018 RG Lukáš Trantírek 2 460 175 2 900 000 2 900 000
711019 RG Konstantinos Tripsianes 2 221 724 2 900 000 2 900 000
711020 RG Vácha Robert 2 502 364 2 900 000 2 900 000
711027 RG Gabriel Demo 2 000 000 2 000 000 2 000 000
711029 RV Petr ťěšina 1 300 000 1 700 000 1 700 000
712000 Genomics and Proteomics of Plant Systems 100 000,00 100 000 100 000
712002 RG Martin Lysák 3 121 567 2 900 000 3 122 000
712003 RG Jan Hejátko 2 384 108 2 900 000 2 900 000
712004 RG Robert Boisivon 2 174 304 2 900 000 2 900 000
712006 RG Zbyněk Zdráhal 2 588 482 2 900 000 2 900 000
712007 RG Tomasz Nodzynski 2 241 682 1 500 000 1 500 000
712008 RG Jiří Fajkus 2 582 051 2 900 000 2 900 000
712009 RG Karel Říha 2 431 248 2 900 000 2 900 000
713000 Molecular Medicine 100 000,00 100 000 100 000
711005 RG Štěpánka Vaňáčová 2 230 910 2 900 000 2 900 000
713003 RG Šárka Pospíšilová 3 331 923 2 900 000 3 332 000
713006 RG Dalibor Blažek 2 311 009 2 900 000 2 900 000
713009 RG Ondřej Slabý 2 090 058 1 813 000 2 091 000
713012 RG Mary O'Connell 2 613 619 2 900 000 2 900 000
713013 RG Marek Mráz 2 414 177 2 900 000 2 900 000
713014 RG Šmída Michal 2 186 829 2 900 000 2 900 000
714000 Brain and Mind Research 100 000,00 100 000 100 000
714004 RG Milan Brázdil 1 808 589 1 722 000 1 809 000
714005 RG Irena Rektorová 1 886 197 1 450 000 1 887 000
714006 RG Ivan Rektor 2 391 004 2 900 000 2 900 000
Total 67 928 497 72 898 000 74 354 000
Budget Programmes 2024 3 350 000
Ph.D. school - scholarship 2 500 000
Bridge fund/Interdisciplinary program 350 000
Institutional prizes 200 000
Visiting 150 000
D.Chudakov (RG Šárka Pospíšilová) 150 000
Core facility contributions 3 000 000
Bioinformatics 1 500 000
Plant Science 1 500 000
Summary of the RGs budget in 2024 80 704 000