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 has been stable since 2018 (±2.1% per year). Its solvency ranks better than 67% of 10,818 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.
Overview
Overview
Official details
Source: KBO- Status
- Active since 20-02-2018 Normal situation
- Activity
- Business and other management consultancy NACE 70200and 4 others
- Establishment unit
- 2.273.916.164 6120 Ham-sur-Heure-Nalinnes, since 01-04-2018
- Financial year end
- 31 December
- Peppol
- Reachable since 19-01-2026
Board and ownership
Board
- Lachapelle CarineDirector · since 20-02-2018
Financial position
Holding: outside the score modelBankruptcy probability: sector outside the model
Annual accounts 2025
- Gross margin
- €32,928
- ▼ 41.9%
- Turnover
- ≈ €85,000
- estimated
- Profit
- €9,202
- ▼ 62.7%
- Equity
- €874,956
- ▲ 1.1%
- Total assets
- €1.2m
- ▲ 0.1%
SignalsneutralLatest accounts filed on timeShow the evidence
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity. Financial fixed assets make up more than half of its assets. The general model for operating companies does not fit such a balance sheet, so there is no score and no financial strength.
Bankruptcy probability within 12 months
The company is a financial institution: a bank, insurer or financial holding. Its balance sheet works differently from that of a trading or manufacturing company. A bankruptcy probability from the general model would mislead here.
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Signals
1 signal.
neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-07-2026, 1 day ahead of the deadline.
NBB · 8 filingsDeviation from the deadline
2025
1 day early
2024
9 days early
2023
5 days early
2022
11 days early
2021
11 days early
2020
1 day early
2019
7 days early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 6 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 22 July (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
04-11-2026 today31-12-2026 year end31-07-2027 deadline
Financials
Financials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 30-07-2026 at the NBB all 8 filings
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
In the rankings
#9 company by equity in Ham-sur-Heure-Nalinnes, Professional and technical services sector
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€22,879
▼ 50.9%
2025
20182025
Net result
€9,202
▼ 62.7%
2025
middle half of the sector
20182025
Equity
€874,956
▲ 1.1%
2025
middle half of the sector
20182025
Total assets
€1.2m
▲ 0.1%
2025
middle half of the sector
20182025
Debt
€371,334
▼ 2.0%
2025
20182025
Working capital
-€219,608
▼ 7.5%
2025
lowest quarter of the sector
20182025
Solvency
70.2%
▲ 0.6pp
2025
middle half of the sector
20182025
Current ratio
0.11
▲ 0.03
2025
lowest quarter of the sector
20182025
Return on assets (ROA)
0.7%
▼ 1.2pp
2025
middle half of the sector
20182025
Staff (FTE)
0
2025
middle half of the sector
20182025
Every figure per financial year
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 sector band is the middle half of the companies in Activities of head offices; management consultancy activities (NACE 70). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 51% lower than in 2024 and the lowest since 2021.
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.
Securities and guarantees
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Debts secured on the company's own assets | €342,028 | €289,944 | €246,338 | €202,159 | €157,401 |
| Carrying value of the other pledged assets | €1.3m | €1.2m | €1.2m | €1.2m | €1.2m |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €44,154 | - | - | - | - |
| Depreciation and write-downs of the year | €6,444 | €12,331 | €8,831 | €8,831 | €8,831 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
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 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (8)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 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 |
Board & ownership
Directors
Directors
1 director
Lachapelle Carine
Current
Owners and capital
Owners
Network & group
Holdings and subsidiaries
1 holdingHoldings 1
- Sourceown accounts 2025Equity €810,428 Loss of €52,042 in 2025 (profit of €22,745 in 2024) Checked score 6850%
Board mandates elsewhere
2 board mandatesBoard mandates of CL DevelopmentCL Development sits on their board2
11 locations
Connections & network
1 current directorThe board mandates are listed under Board mandates elsewhere. The network lets you explore the same ties.
This company
Company
Director
Shareholding
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Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
30-07
abbreviated format · 1 day before the deadline
2025
2024
26-07
full format · 5 days before the deadline
2023
20-07
full format · 11 days before the deadline
2022
2021
31-12
Financial
Back to profitnet €33,725
The net result is €33,725, after one loss-making year.
30-07
full format · 1 day before the deadline
2020
31-12
Financial
Weakest financial yearnet -€2,386
The net result drops to -€2,386, the lowest from 2018 to 2025. It recovers the following year.
24-07
full format · 7 days before the deadline
2019
26-07
full format · 5 days before the deadline
2018
22-02
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordName
CL Development in French
Enterprise number
0690.780.154
Legal form
Private limited company (pre-2019)
Status
Active, normale toestand
Founded
20-02-2018
Entity type
Legal entity
Registered office and establishments
Registered office
Rue de Marbaix(HSH) 47, 6120 Ham-sur-Heure-Nalinnes, Belgium
Establishment unit
CL Development, Rue de Marbaix(HSH) 47, 6120 Ham-sur-Heure-Nalinnes since 01-04-2018 · unit number 2.273.916.164
Activities
NACEBEL 202570200
Business and other management consultancy main activity
64210
Activities of holding companies
70100
Activities of head offices
73300
Public relations and communication consultancy
82990
Other business support services
Codes under NACEBEL 2008
70220
Business consulting main activity
64200
Holdings
70100
Activities of head offices
70210
Activities of head offices; management consultancy activities
82990
Other business support services
Invoicing and payment
VAT number
BE 0690.780.154
Financial year and general meeting
Accounts at the NBBFinancial year end
31-12
Sites & property
Location
Buildings and parcels at the address
Ground area
1,247 m²
Building footprint
107 m²
Building volume
751 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 56034C0312/00M000 | Wallonia | 1,246 m² | 1 · 107 m² | 9.4 m · 2 |