Summary
CL Development has a registered holding activity and consists mainly of financial fixed assets; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €874,956 and a net result of €9,202. Equity remains stable across the filed financial years (±2.1% per year). Its solvency ranks better than 67% of 10,777 sector peers (NACE 70, financial year 2025). The company has been active since 2018 and the Belgian Official Gazette contains no insolvency or warning signals.
Financials · financial year 2025, abbreviated format
In the rankings
#9 company by equity in Ham-sur-Heure-Nalinnes, Professional and technical services sector
Turnover
≈ €85,000
Estimated: probably between €52,000 and €120,000
EBIT margin
Not included in this filing
Net result
€9,202▼ 62.7%
2024 · €24,682
Working capital
-€219,608▼ 7.5%
2024 · -€204,209
Trend over the years
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result falls in 2025; 2025 is 51% below 2024 and is the lowest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€0.02m
2025
Net result€0.009m
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€1.2m
2025
Equity€0.9m
2025
Debt€0.4m
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital-€0.2m
2025
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)0.7%
2025
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency70.2%
2025
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio0.11
2025
Average staff in full-time equivalents (FTE).
Staff (FTE)0
2025
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 70, Activities of head offices; management consultancy activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€0.007m-€0.03m▲ 387%€0.007m▼ 79.0%€0.05m▲ 643%€0.04m▼ 21.5%€0.03m▼ 22.8%€0.05m▲ 52.5%€0.02m▼ 50.9%
Net result€0.7m-€0.01m▼ 98.1%-€0.002mbelow the sector's middle half€0.03mwithin the sector's middle half€0.02mwithin the sector's middle half▼ 37.1%€0.02mwithin the sector's middle half▼ 27.1%€0.02mwithin the sector's middle half▲ 59.5%€0.009mwithin the sector's middle half▼ 62.7%
Equity€0.8m-€0.8m▲ 1.8%€0.8mwithin the sector's middle half▼ 0.3%€0.8mwithin the sector's middle half▲ 4.4%€0.8mwithin the sector's middle half▲ 2.6%€0.8mwithin the sector's middle half▲ 1.9%€0.9mwithin the sector's middle half▲ 2.9%€0.9mwithin the sector's middle half▲ 1.1%
Total assets€1.5m-€1.3m▼ 16.1%€1.2mwithin the sector's middle half▼ 2.6%€1.3mwithin the sector's middle half▲ 1.7%€1.3mwithin the sector's middle half▲ 0.1%€1.3mwithin the sector's middle half▼ 1.6%€1.2mwithin the sector's middle half▼ 0.7%€1.2mwithin the sector's middle half▲ 0.1%
Debt€0.8m-€0.5m▼ 33.8%€0.5m▼ 6.0%€0.5m▼ 2.6%€0.4m▼ 4.2%€0.4m▼ 7.9%€0.4m▼ 8.0%€0.4m▼ 2.0%
Working capital-€0.09m--€0.1m▼ 37.7%-€0.1mbelow the sector's middle half▲ 0.7%-€0.2mbelow the sector's middle half▼ 31.3%-€0.2mbelow the sector's middle half▼ 6.2%-€0.2mbelow the sector's middle half▼ 11.5%-€0.2mbelow the sector's middle half▼ 5.8%-€0.2mbelow the sector's middle half▼ 7.5%
Solvency49.6%-60.3%▲ 10.6pp61.7%within the sector's middle half▲ 1.4pp63.3%within the sector's middle half▲ 1.6pp64.9%within the sector's middle half▲ 1.6pp67.1%within the sector's middle half▲ 2.3pp69.6%within the sector's middle half▲ 2.4pp70.2%within the sector's middle half▲ 0.6pp
Current ratio0.75-0.21▼ 0.530.09below the sector's middle half▼ 0.120.08below the sector's middle half▼ 0.020.14below the sector's middle half▲ 0.060.08below the sector's middle half▼ 0.060.08below the sector's middle half=0.11below the sector's middle half▲ 0.03
Return on assets (ROA)48.8%-1.1%▼ 47.7pp-0.2%below the sector's middle half▼ 1.3pp2.7%within the sector's middle half▲ 2.8pp1.7%within the sector's middle half▼ 1.0pp1.2%within the sector's middle half▼ 0.4pp2.0%within the sector's middle half▲ 0.7pp0.7%within the sector's middle half▼ 1.2pp
Staff (FTE)0below the sector's middle half0below the sector's middle half0below the sector's middle half0within the sector's middle half
above
within
below
the middle half of NACE 70, Activities of head offices; management consultancy activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.2m
Fixed assets
€1.2m ▼ 0.7%
Current assets
€27,758 ▲ 61.2%
Equity and liabilities €1.2m
Equity
€874,956 ▲ 1.1%
Debt
€371,334 ▼ 2.0%
Debt's share of the balance-sheet total falls from 30.4% to 29.8%. Equity is higher and debt is lower.
Key figures and ratios
ROE
1.1%▼
2024 · 2.9%
Debt ≤ 1 year
€247,366▲
2024 · €221,423
Debt > 1 year
€112,055▼
2024 · €157,401
Income taxes
€5,008▼
2024 · €14,024
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €0 | €3,750 | €1,750 | €1,750 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €12,063 | €12,103 | €12,083 | €6,444 | €12,331 | €8,831 | €8,831 | €8,831 | = |
| Other operating charges640/8 | - | - | - | €2,531 | €2,004 | €1,236 | €1,256 | €1,219 | ▼ 3.0% |
| Gross operating margin9900 | €23,277 | €46,119 | €19,307 | €59,373 | €53,900 | €40,605 | €56,662 | €32,928 | ▼ 41.9% |
| Operating profit (loss)9901 | €6,626 | €32,256 | €6,788 | €50,398 | €39,566 | €30,538 | €46,574 | €22,879 | ▼ 50.9% |
| Financial income75/76B | - | - | - | - | - | €0 | €0 | - | - |
| Recurring financial income75 | €750,000 | €48 | €0 | - | - | €0 | €0 | - | - |
| Financial charges65/66B | - | - | - | €8,676 | €8,546 | €8,255 | €7,869 | €8,669 | ▲ 10.2% |
| Recurring financial charges65 | €8,511 | €9,787 | €8,785 | €8,676 | €8,546 | €8,255 | €7,869 | €8,669 | ▲ 10.2% |
| Profit (loss) for the period before taxes9903 | €748,114 | €22,517 | -€1,998 | €41,722 | €31,020 | €22,284 | €38,706 | €14,210 | ▼ 63.3% |
| Income taxes67/77 | €1,500 | €8,500 | €388 | €7,996 | €9,793 | €6,809 | €14,024 | €5,008 | ▼ 64.3% |
| Profit (loss) for the period9904 | €746,614 | €14,017 | -€2,386 | €33,725 | €21,227 | €15,474 | €24,682 | €9,202 | ▼ 62.7% |
| Profit (loss) for the period to be appropriated9905 | €746,614 | €14,017 | -€2,386 | €33,725 | €21,227 | €15,474 | €24,682 | €9,202 | ▼ 62.7% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.5m | €1.3m | €1.2m | €1.3m | €1.3m | €1.3m | €1.2m | €1.2m | ▲ 0.1% |
| Formation expenses20 | €0.01m | €0.01m | €0.007m | €0.003m | €0 | - | - | - | - |
| Fixed assets21/28 | €1.2m | €1.2m | €1.2m | €1.3m | €1.2m | €1.2m | €1.2m | €1.2m | ▼ 0.7% |
| Tangible fixed assets22/27 | €0.03m | €0.03m | €0.02m | €0.04m | €0.03m | €0.02m | €0.01m | €0.006m | ▼ 60.0% |
| Furniture and vehicles24 | - | - | - | €0.04m | €0.03m | €0.02m | €0.01m | €0.006m | ▼ 60.0% |
| Financial fixed assets28 | €1.2m | €1.2m | €1.2m | €1.2m | €1.2m | €1.2m | €1.2m | €1.2m | = |
| Current assets29/58 | €0.3m | €0.03m | €0.01m | €0.01m | €0.03m | €0.02m | €0.02m | €0.03m | ▲ 61.2% |
| Amounts receivable within one year40/41 | €0.2m | €0.03m | €17 | €0 | €0.02m | €0.003m | €0 | €0.02m | - |
| Trade receivables40 | - | - | - | - | €0.02m | €279 | €0 | €0.02m | - |
| Other amounts receivable41 | - | - | - | €0 | - | €0.003m | €0 | €0.005m | - |
| Cash at bank and in hand54/58 | €0.03m | €0.007m | €0.01m | €0.01m | €0.008m | €0.01m | €0.02m | €0.006m | ▼ 62.7% |
| Deferred charges and accrued income490/1 | - | - | - | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | ▼ 35.4% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.5m | €1.3m | €1.2m | €1.3m | €1.3m | €1.3m | €1.2m | €1.2m | ▲ 0.1% |
| Equity10/15 | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.9m | €0.9m | ▲ 1.1% |
| Contributions10/11 | €0.01m | €0.01m | - | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Reserves13 | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | €0.03m | €0.04m | ▲ 34.7% |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Reserves not available under the articles1311 | - | - | - | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Distributable reserves133 | - | - | - | - | - | - | €0.02m | €0.03m | ▲ 37.3% |
| Profit (loss) carried forward14 | €0.7m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | = |
| Amounts payable17/49 | €0.8m | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | €0.4m | €0.4m | ▼ 2.0% |
| Amounts payable after more than one year17 | €0.4m | €0.3m | €0.3m | €0.3m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 28.8% |
| Financial debts170/4 | - | - | - | €0.3m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 28.8% |
| Amounts payable within one year42/48 | €0.4m | €0.2m | €0.1m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | ▲ 11.7% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.05m | €0.04m | €0.04m | €0.04m | €0.05m | ▲ 1.3% |
| Financial debts43 | - | - | - | - | - | €13 | €13 | €21 | ▲ 66.6% |
| Credit institutions430/8 | - | - | - | - | - | €13 | €13 | €21 | ▲ 66.6% |
| Trade debts44 | - | €0.003m | €46 | €0.004m | €0.003m | €0.02m | €0.01m | €0.002m | ▼ 88.6% |
| Suppliers440/4 | - | - | - | €0.004m | €0.003m | €0.02m | €0.01m | €0.002m | ▼ 88.6% |
| Taxes, remuneration and social security45 | - | - | - | €0.01m | €0.03m | €0.01m | €0.02m | €0.02m | ▲ 25.9% |
| Taxes450/3 | - | - | - | €0.01m | €0.02m | €0.01m | €0.01m | €0.02m | ▲ 35.8% |
| Remuneration and social security454/9 | - | - | - | €0.004m | €0.007m | €0.001m | €0.005m | €0.005m | ▲ 3.0% |
| Other amounts payable47/48 | - | - | - | €0.1m | €0.1m | €0.1m | €0.1m | €0.2m | ▲ 23.3% |
| Accrued charges and deferred income492/3 | - | - | - | - | - | - | - | €0.01m | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €746,614 | €14,017 | -€2,386 | €33,725 | €21,227 | €15,474 | €24,682 | €9,202 | ▼ 62.7% |
| + Depreciation and write-downs630 | €12,063 | €12,103 | €12,083 | €6,444 | €12,331 | €8,831 | €8,831 | €8,831 | = |
| Operating cash flow (approximation) | €758,677 | €26,120 | €9,697 | €40,169 | €33,558 | €24,305 | €33,513 | €18,033 | ▼ 46.2% |
| Investment in fixed assets (approximation) | - | -€3,500 | -€3,500 | -€30,489 | -€3,500 | €0 | €0 | €0 | - |
| Change in cash | - | -€20,718 | €5,672 | €861 | -€5,062 | €4,562 | €3,243 | -€9,946 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (8)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 30-07-2026 | 2026-00369270 |
| 31-12-2024 | full format | 22-07-2025 | 2025-00303747 |
| 31-12-2023 | full format | 26-07-2024 | 2024-00305928 |
| 31-12-2022 | full format | 20-07-2023 | 2023-00272392 |
| 31-12-2021 | full format | 20-07-2022 | 2022-20220076 |
| 31-12-2020 | full format | 30-07-2021 | 2021-43300158 |
| 31-12-2019 | full format | 24-07-2020 | 2020-36000452 |
| 31-12-2018 | full format | 26-07-2019 | 2019-38300510 |
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Of the 82,511 active companies whose main activity is business and other management consultancy (NACE 70200), figures are known for 54,625. 29,655 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.