C.L.C.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
C.L.C.
Largest movements
- Cash +€10,091
up €10,091 (+90.4%), from €11,168 to €21,259
mainly Net result for the year (+€17,271) and Tax, wage and social debts (+€1,177)
- Receivables within one year +€6,300
up €6,300 (+33.4%), from €18,848 to €25,148
of which Other amounts receivable: +€5,888
- Profit (loss) carried forward +€17,271
up €17,271 (+437%), from €3,949 to €21,220
- Trade debts -€2,476
down €2,476 (-71.5%), from €3,464 to €988
- Tax, wage and social debts +€1,177
up €1,177 (+31.3%), from €3,759 to €4,936
- Gross operating margin -€12,596
down €12,596 (-38.1%), from €33,080 to €20,484
- Financial charges +€1,514
up €1,514 (+601%), from €252 to €1,766
- Other operating charges -€1,166
down €1,166 (-66.9%), from €1,744 to €578
- Taxes +€511
new in 2025: €511
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,692 | €46,715 | +€16,023 | +52.2% |
| Fixed assets | 21/28 | €676 | €308 | -€368 | -54.4% |
| Tangible fixed assets | 22/27 | €676 | €308 | -€368 | -54.4% |
| Plant, machinery and equipment | 23 | €144 | €64 | -€80 | -55.6% |
| Furniture and vehicles | 24 | €532 | €244 | -€288 | -54.1% |
| Current assets | 29/58 | €30,016 | €46,407 | +€16,391 | +54.6% |
| Amounts receivable within one year | 40/41 | €18,848 | €25,148 | +€6,300 | +33.4% |
| Trade receivables | 40 | €4,105 | €4,517 | +€412 | +10.0% |
| Other amounts receivable | 41 | €14,743 | €20,631 | +€5,888 | +39.9% |
| Cash at bank and in hand | 54/58 | €11,168 | €21,259 | +€10,091 | +90.4% |
| Total equity and liabilities | 10/49 | €30,692 | €46,715 | +€16,023 | +52.2% |
| Equity | 10/15 | €22,710 | €39,981 | +€17,271 | +76.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €211 | €211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €211 | €211 | = | 0.0% |
| Reserves not available under the articles | 1311 | €211 | €211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,949 | €21,220 | +€17,271 | +437% |
| Amounts payable | 17/49 | €7,982 | €6,734 | -€1,248 | -15.6% |
| Amounts payable within one year | 42/48 | €7,223 | €5,924 | -€1,299 | -18.0% |
| Trade debts | 44 | €3,464 | €988 | -€2,476 | -71.5% |
| Suppliers | 440/4 | €3,464 | €988 | -€2,476 | -71.5% |
| Taxes, remuneration and social security | 45 | €3,759 | €4,936 | +€1,177 | +31.3% |
| Taxes | 450/3 | €3,759 | €4,936 | +€1,177 | +31.3% |
| Accrued charges and deferred income | 492/3 | €759 | €810 | +€51 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €368 | +€40 | +12.2% |
| Other operating charges | 640/8 | €1,744 | €578 | -€1,166 | -66.9% |
| Gross operating margin | 9900 | €33,080 | €20,484 | -€12,596 | -38.1% |
| Operating profit (loss) | 9901 | €31,008 | €19,538 | -€11,470 | -37.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €252 | €1,766 | +€1,514 | +601% |
| Recurring financial charges | 65 | €252 | €1,766 | +€1,514 | +601% |
| Profit (loss) for the period before taxes | 9903 | €30,756 | €17,782 | -€12,974 | -42.2% |
| Income taxes | 67/77 | - | €511 | +€511 | |
| Profit (loss) for the period | 9904 | €30,756 | €17,271 | -€13,485 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,756 | €17,271 | -€13,485 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.