C-L BOUTIQUE: what changed
C-L BOUTIQUE
Largest movements
- Receivables within one year -€7,594
down €7,594 (-22.6%), from €33,650 to €26,056
- Tangible fixed assets -€1,007
down €1,007 (-100%), from €1,007 to €0
of which Furniture and vehicles: -€889
- Trade debts -€6,430
no longer reported in 2024 (was €6,430)
- Profit (loss) carried forward -€1,969
down €1,969 (-8.0%), from €24,471 to €22,502
- Gross operating margin -€7,037
down €7,037, from €6,074 to -€963
- Other operating charges -€2,151
no longer reported in 2024 (was €2,151)
- Taxes -€798
no longer reported in 2024 (was €798)
- Financial charges -€368
no longer reported in 2024 (was €368)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,414 | €27,813 | -€8,601 | -23.6% |
| Fixed assets | 21/28 | €1,007 | €0 | -€1,007 | -100% |
| Tangible fixed assets | 22/27 | €1,007 | €0 | -€1,007 | -100% |
| Plant, machinery and equipment | 23 | €118 | €0 | -€118 | -100% |
| Furniture and vehicles | 24 | €889 | €0 | -€889 | -100% |
| Current assets | 29/58 | €35,407 | €27,813 | -€7,594 | -21.4% |
| Amounts receivable within one year | 40/41 | €33,650 | €26,056 | -€7,594 | -22.6% |
| Other amounts receivable | 41 | €33,650 | €26,056 | -€7,594 | -22.6% |
| Cash at bank and in hand | 54/58 | €1,757 | €1,757 | = | 0.0% |
| Total equity and liabilities | 10/49 | €36,414 | €27,813 | -€8,601 | -23.6% |
| Equity | 10/15 | €26,971 | €25,002 | -€1,969 | -7.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €24,471 | €22,502 | -€1,969 | -8.0% |
| Amounts payable | 17/49 | €9,442 | €2,810 | -€6,632 | -70.2% |
| Amounts payable within one year | 42/48 | €9,442 | €2,810 | -€6,632 | -70.2% |
| Trade debts | 44 | €6,430 | - | -€6,430 | |
| Suppliers | 440/4 | €6,430 | - | -€6,430 | |
| Taxes, remuneration and social security | 45 | €3,013 | €2,810 | -€202 | -6.7% |
| Taxes | 450/3 | €3,013 | €2,810 | -€202 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €1,007 | +€16 | +1.6% |
| Other operating charges | 640/8 | €2,151 | - | -€2,151 | |
| Gross operating margin | 9900 | €6,074 | -€963 | -€7,037 | |
| Operating profit (loss) | 9901 | €2,932 | -€1,969 | -€4,902 | |
| Financial charges | 65/66B | €368 | - | -€368 | |
| Recurring financial charges | 65 | €368 | - | -€368 | |
| Profit (loss) for the period before taxes | 9903 | €2,564 | -€1,969 | -€4,533 | |
| Income taxes | 67/77 | €798 | - | -€798 | |
| Profit (loss) for the period | 9904 | €1,766 | -€1,969 | -€3,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,766 | -€1,969 | -€3,735 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.