C.L.C. CONSTRUCT: what changed
Two fiscal 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. CONSTRUCT
Largest movements
- Deferred charges and accrued income -€38,357
down €38,357 (-41.8%), from €91,663 to €53,306
- Cash +€19,190
up €19,190 (+264.1%), from €7,265 to €26,456
mainly Deferred charges and accrued income (+€38,357) and Depreciation (+€13,765)
- Receivables within one year +€18,140
up €18,140 (+85.1%), from €21,325 to €39,464
of which Trade receivables: +€19,028
- Tangible fixed assets -€12,629
down €12,629 (-73.4%), from €17,215 to €4,585
of which Furniture and vehicles: -€12,922
- Current portion of long-term debt -€10,248
down €10,248 (-74.7%), from €13,715 to €3,467
- Trade debts -€8,694
no longer reported in 2025 (was €8,694)
of which Bills of exchange payable: -€6,680
- Profit (loss) carried forward +€6,916
up €6,916 (+7.3%), from €94,816 to €101,732
- Debts after one year -€3,467
no longer reported in 2025 (was €3,467)
- Short-term financial debts +€2,016
up €2,016 (+1300.7%), from €155 to €2,171
- Purchases and services +€73,676
up €73,676 (+26.0%), from €283,272 to €356,948
- Turnover +€69,265
up €69,265 (+22.3%), from €311,252 to €380,518
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.
Cash bridge derived
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 | €138,122 | €124,466 | -€13,657 | -9.9% |
| Fixed assets | 21/28 | €17,870 | €5,240 | -€12,629 | -70.7% |
| Tangible fixed assets | 22/27 | €17,215 | €4,585 | -€12,629 | -73.4% |
| Plant, machinery and equipment | 23 | €843 | €1,136 | +€293 | +34.8% |
| Furniture and vehicles | 24 | €16,372 | €3,449 | -€12,922 | -78.9% |
| Financial fixed assets | 28 | €655 | €655 | = | 0.0% |
| Current assets | 29/58 | €120,253 | €119,226 | -€1,027 | -0.9% |
| Amounts receivable within one year | 40/41 | €21,325 | €39,464 | +€18,140 | +85.1% |
| Trade receivables | 40 | €12,873 | €31,901 | +€19,028 | +147.8% |
| Other amounts receivable | 41 | €8,452 | €7,563 | -€888 | -10.5% |
| Cash at bank and in hand | 54/58 | €7,265 | €26,456 | +€19,190 | +264.1% |
| Deferred charges and accrued income | 490/1 | €91,663 | €53,306 | -€38,357 | -41.8% |
| Total equity and liabilities | 10/49 | €138,122 | €124,466 | -€13,657 | -9.9% |
| Equity | 10/15 | €111,876 | €118,792 | +€6,916 | +6.2% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,816 | €101,732 | +€6,916 | +7.3% |
| Amounts payable | 17/49 | €26,246 | €5,674 | -€20,573 | -78.4% |
| Amounts payable after more than one year | 17 | €3,467 | - | -€3,467 | |
| Financial debts | 170/4 | €3,467 | - | -€3,467 | |
| Amounts payable within one year | 42/48 | €22,780 | €5,674 | -€17,106 | -75.1% |
| Current portion of amounts payable after more than one year | 42 | €13,715 | €3,467 | -€10,248 | -74.7% |
| Financial debts | 43 | €155 | €2,171 | +€2,016 | +1300.7% |
| Credit institutions | 430/8 | €155 | €2,171 | +€2,016 | +1300.7% |
| Trade debts | 44 | €8,694 | - | -€8,694 | |
| Suppliers | 440/4 | €2,014 | - | -€2,014 | |
| Bills of exchange payable | 441 | €6,680 | - | -€6,680 | |
| Taxes, remuneration and social security | 45 | €215 | €36 | -€179 | -83.3% |
| Taxes | 450/3 | €215 | €36 | -€179 | -83.3% |
| Turnover | 70 | €311,252 | €380,518 | +€69,265 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,272 | €356,948 | +€73,676 | +26.0% |
| Remuneration, social security and pensions | 62 | €802 | €2,401 | +€1,599 | +199.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,426 | €13,765 | +€339 | +2.5% |
| Other operating charges | 640/8 | €2,959 | €2,028 | -€930 | -31.4% |
| Gross operating margin | 9900 | €27,980 | €30,064 | +€2,084 | +7.4% |
| Operating profit (loss) | 9901 | €10,794 | €11,871 | +€1,076 | +10.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,601 | €1,356 | -€246 | -15.3% |
| Recurring financial charges | 65 | €1,601 | €1,356 | -€246 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €9,193 | €10,516 | +€1,323 | +14.4% |
| Income taxes | 67/77 | €3,779 | €3,600 | -€179 | -4.7% |
| Profit (loss) for the period | 9904 | €5,414 | €6,916 | +€1,503 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,414 | €6,916 | +€1,503 | +27.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.