C.L.C. PRO: 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. PRO
Largest movements
- Stocks and contracts +€354,359
up €354,359 (+31.0%), from €1.1m to €1.5m
- Cash +€106,076
up €106,076 (+166.6%), from €63,672 to €169,748
mainly Short-term financial debts (+€402,077) and Other debts (+€203,884)
- Tangible fixed assets +€38,099
up €38,099 (+3817.8%), from €998 to €39,096
- Receivables within one year +€20,726
new in 2025: €20,726
- Short-term financial debts +€402,077
up €402,077 (+74.5%), from €540,036 to €942,113
- Other debts +€203,884
up €203,884 (+220.9%), from €92,290 to €296,174
- Profit (loss) carried forward -€113,962
down €113,962 (-41.1%), from €277,036 to €163,074
- Tax, wage and social debts -€49,122
down €49,122 (-64.0%), from €76,764 to €27,642
- Trade debts +€41,895
up €41,895 (+732.6%), from €5,719 to €47,614
- Gross operating margin -€311,321
down €311,321, from €240,412 to -€70,909
- Taxes -€55,610
down €55,610 (-99.9%), from €55,685 to €75
- Depreciation +€6,993
up €6,993 (+31698.2%), from €22 to €7,015
- Financial charges -€6,745
down €6,745 (-19.4%), from €34,741 to €27,996
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 | €1,206,898 | €1,726,158 | +€519,259 | +43.0% |
| Fixed assets | 21/28 | €1,048 | €39,146 | +€38,099 | +3635.7% |
| Tangible fixed assets | 22/27 | €998 | €39,096 | +€38,099 | +3817.8% |
| Furniture and vehicles | 24 | €998 | €39,096 | +€38,099 | +3817.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,205,851 | €1,687,011 | +€481,161 | +39.9% |
| Stocks and contracts in progress | 3 | €1,142,178 | €1,496,537 | +€354,359 | +31.0% |
| Stocks | 30/36 | €1,142,178 | €1,496,537 | +€354,359 | +31.0% |
| Amounts receivable within one year | 40/41 | - | €20,726 | +€20,726 | |
| Other amounts receivable | 41 | - | €20,726 | +€20,726 | |
| Cash at bank and in hand | 54/58 | €63,672 | €169,748 | +€106,076 | +166.6% |
| Total equity and liabilities | 10/49 | €1,206,898 | €1,726,158 | +€519,259 | +43.0% |
| Equity | 10/15 | €292,091 | €178,129 | -€113,962 | -39.0% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €277,036 | €163,074 | -€113,962 | -41.1% |
| Amounts payable | 17/49 | €914,808 | €1,548,029 | +€633,221 | +69.2% |
| Amounts payable after more than one year | 17 | €200,000 | €226,642 | +€26,642 | +13.3% |
| Financial debts | 170/4 | - | €26,642 | +€26,642 | |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €714,808 | €1,321,387 | +€606,579 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,844 | +€7,844 | |
| Financial debts | 43 | €540,036 | €942,113 | +€402,077 | +74.5% |
| Credit institutions | 430/8 | €540,036 | €942,113 | +€402,077 | +74.5% |
| Trade debts | 44 | €5,719 | €47,614 | +€41,895 | +732.6% |
| Suppliers | 440/4 | €5,719 | €47,614 | +€41,895 | +732.6% |
| Taxes, remuneration and social security | 45 | €76,764 | €27,642 | -€49,122 | -64.0% |
| Taxes | 450/3 | €76,764 | €27,642 | -€49,122 | -64.0% |
| Other amounts payable | 47/48 | €92,290 | €296,174 | +€203,884 | +220.9% |
| Non-recurring operating income | 76A | €274,564 | €0 | -€274,564 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €7,015 | +€6,993 | +31698.2% |
| Other operating charges | 640/8 | €7,285 | €7,971 | +€685 | +9.4% |
| Gross operating margin | 9900 | €240,412 | -€70,909 | -€311,321 | |
| Operating profit (loss) | 9901 | €233,105 | -€85,895 | -€318,999 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €34,741 | €27,996 | -€6,745 | -19.4% |
| Recurring financial charges | 65 | €34,741 | €27,996 | -€6,745 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €198,363 | -€113,887 | -€312,250 | |
| Income taxes | 67/77 | €55,685 | €75 | -€55,610 | -99.9% |
| Profit (loss) for the period | 9904 | €142,678 | -€113,962 | -€256,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €142,678 | -€113,962 | -€256,640 |
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 9 October 2026 via checked.be.