C en L Bouwonderneming: what changed
What changed
C en L Bouwonderneming
NACE 43.350, Other building finishing work
filed annual accounts (NBB)
Net result for the year
-€2,130
2024 · €8,505-€10,635
Equity
€142,806
2024 · €144,936-€2,130
Cash
€60,412
2024 · €67,846-€7,434
Balance sheet total
€362,796
2024 · €408,482-€45,686
Largest movements
Assets
- Tangible fixed assets -€39,753
down €39,753 (-31.6%), from €125,911 to €86,158
of which Furniture and vehicles: -€25,610
- Cash -€7,434
down €7,434 (-11.0%), from €67,846 to €60,412
mainly Debts after one year (-€28,199) and Investment in fixed assets (net) (-€7,981)
- Receivables within one year +€5,861
up €5,861 (+3.0%), from €193,066 to €198,927
of which Other amounts receivable: +€11,474
- Deferred charges and accrued income -€4,560
down €4,560 (-21.1%), from €21,659 to €17,099
Equity and liabilities
- Debts after one year -€28,199
down €28,199 (-22.1%), from €127,543 to €99,344
- Current portion of long-term debt -€5,476
down €5,476 (-13.9%), from €39,307 to €33,831
- Trade debts -€4,790
down €4,790 (-8.1%), from €58,969 to €54,179
Income statement
- Taxes -€13,502
down €13,502, from €12,849 to -€653
- Staff costs +€11,281
up €11,281 (+4.9%), from €232,047 to €243,328
- Gross operating margin -€10,988
down €10,988 (-3.6%), from €306,962 to €295,974
- Depreciation +€4,906
up €4,906 (+11.5%), from €42,628 to €47,534
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,505
Gross operating margin
-€10,988
Staff costs
-€11,281
Depreciation
-€4,906
Other operating charges
+€2,698
Financial income
-€436
Financial charges
+€776
Taxes
+€13,502
Result 2025
-€2,130
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,238
Investment
-€7,981
Financing
-€33,691
Cash 2024
€67,846
From operations (derived)
+€34,238
Net result for the year
-€2,130
Depreciation
+€47,534
Receivables within one year
-€5,861
Deferred charges and accrued income
+€4,560
Trade debts
-€4,790
Tax, wage and social debts
-€2,498
Other debts
-€2,577
Investment (derived)
-€7,981
Investment in fixed assets (net)
-€7,981
Financing
-€33,691
Debts after one year
-€28,199
Current portion of long-term debt
-€5,476
Short-term financial debts
-€16
Cash 2025
€60,412
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,482 | €362,796 | -€45,686 | -11.2% |
| Fixed assets | 21/28 | €125,911 | €86,358 | -€39,553 | -31.4% |
| Tangible fixed assets | 22/27 | €125,911 | €86,158 | -€39,753 | -31.6% |
| Plant, machinery and equipment | 23 | €37,108 | €22,965 | -€14,143 | -38.1% |
| Furniture and vehicles | 24 | €88,803 | €63,193 | -€25,610 | -28.8% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €282,571 | €276,438 | -€6,133 | -2.2% |
| Amounts receivable within one year | 40/41 | €193,066 | €198,927 | +€5,861 | +3.0% |
| Trade receivables | 40 | €131,340 | €125,727 | -€5,613 | -4.3% |
| Other amounts receivable | 41 | €61,726 | €73,200 | +€11,474 | +18.6% |
| Cash at bank and in hand | 54/58 | €67,846 | €60,412 | -€7,434 | -11.0% |
| Deferred charges and accrued income | 490/1 | €21,659 | €17,099 | -€4,560 | -21.1% |
| Total equity and liabilities | 10/49 | €408,482 | €362,796 | -€45,686 | -11.2% |
| Equity | 10/15 | €144,936 | €142,806 | -€2,130 | -1.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Share premium | 1100/10 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €120,147 | €120,147 | = | 0.0% |
| Distributable reserves | 133 | €120,147 | €120,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,130 | -€2,130 | |
| Amounts payable | 17/49 | €263,546 | €219,990 | -€43,556 | -16.5% |
| Amounts payable after more than one year | 17 | €127,543 | €99,344 | -€28,199 | -22.1% |
| Financial debts | 170/4 | €127,543 | €99,344 | -€28,199 | -22.1% |
| Amounts payable within one year | 42/48 | €135,331 | €119,974 | -€15,357 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €39,307 | €33,831 | -€5,476 | -13.9% |
| Financial debts | 43 | €5,091 | €5,075 | -€16 | -0.3% |
| Credit institutions | 430/8 | €5,091 | €5,075 | -€16 | -0.3% |
| Trade debts | 44 | €58,969 | €54,179 | -€4,790 | -8.1% |
| Suppliers | 440/4 | €58,969 | €54,179 | -€4,790 | -8.1% |
| Taxes, remuneration and social security | 45 | €29,387 | €26,889 | -€2,498 | -8.5% |
| Taxes | 450/3 | €12,985 | €13,422 | +€437 | +3.4% |
| Remuneration and social security | 454/9 | €16,402 | €13,467 | -€2,935 | -17.9% |
| Other amounts payable | 47/48 | €2,577 | - | -€2,577 | |
| Accrued charges and deferred income | 492/3 | €672 | €672 | = | 0.0% |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €232,047 | €243,328 | +€11,281 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,628 | €47,534 | +€4,906 | +11.5% |
| Other operating charges | 640/8 | €7,443 | €4,745 | -€2,698 | -36.2% |
| Gross operating margin | 9900 | €306,962 | €295,974 | -€10,988 | -3.6% |
| Operating profit (loss) | 9901 | €24,844 | €367 | -€24,477 | -98.5% |
| Financial income | 75/76B | €2,561 | €2,125 | -€436 | -17.0% |
| Recurring financial income | 75 | €2,561 | €2,125 | -€436 | -17.0% |
| Financial charges | 65/66B | €6,051 | €5,275 | -€776 | -12.8% |
| Recurring financial charges | 65 | €6,051 | €5,275 | -€776 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €21,354 | -€2,783 | -€24,137 | |
| Income taxes | 67/77 | €12,849 | -€653 | -€13,502 | |
| Profit (loss) for the period | 9904 | €8,505 | -€2,130 | -€10,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,505 | -€2,130 | -€10,635 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.