C & L CONSTRUCT: 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 CONSTRUCT
Largest movements
- Stocks and contracts -€44,709
down €44,709 (-32.3%), from €138,495 to €93,786
of which Contracts in progress: -€25,000
- Receivables within one year +€38,807
up €38,807 (+78.9%), from €49,180 to €87,987
of which Trade receivables: +€68,065
- Deferred charges and accrued income -€34,515
down €34,515 (-90.1%), from €38,311 to €3,796
- Tangible fixed assets -€21,865
down €21,865 (-2.6%), from €842,708 to €820,843
of which Land and buildings: -€16,125
- Cash -€14,116
down €14,116 (-94.3%), from €14,961 to €845
mainly Net result for the year (-€76,887) and Receivables within one year (-€38,807)
- Profit (loss) carried forward -€76,887
down €76,887 (-17.9%), from €429,056 to €352,169
- Debts after one year -€15,600
down €15,600 (-45.8%), from €34,047 to €18,447
- Gross operating margin -€46,647
down €46,647 (-1,201%), from -€3,884 to -€50,531
- Staff costs -€2,939
down €2,939 (-100%), from €2,939 to €0
- Depreciation -€2,069
down €2,069 (-8.6%), from €23,934 to €21,865
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 | €1,083,655 | €1,007,258 | -€76,397 | -7.0% |
| Fixed assets | 21/28 | €842,708 | €820,843 | -€21,865 | -2.6% |
| Tangible fixed assets | 22/27 | €842,708 | €820,843 | -€21,865 | -2.6% |
| Land and buildings | 22 | €834,200 | €818,075 | -€16,125 | -1.9% |
| Plant, machinery and equipment | 23 | €4,152 | €2,768 | -€1,384 | -33.3% |
| Furniture and vehicles | 24 | €4,356 | €0 | -€4,356 | -100% |
| Current assets | 29/58 | €240,947 | €186,415 | -€54,532 | -22.6% |
| Stocks and contracts in progress | 3 | €138,495 | €93,786 | -€44,709 | -32.3% |
| Stocks | 30/36 | €88,495 | €68,786 | -€19,709 | -22.3% |
| Contracts in progress | 37 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €49,180 | €87,987 | +€38,807 | +78.9% |
| Trade receivables | 40 | €0 | €68,065 | +€68,065 | |
| Other amounts receivable | 41 | €49,180 | €19,922 | -€29,258 | -59.5% |
| Cash at bank and in hand | 54/58 | €14,961 | €845 | -€14,116 | -94.3% |
| Deferred charges and accrued income | 490/1 | €38,311 | €3,796 | -€34,515 | -90.1% |
| Total equity and liabilities | 10/49 | €1,083,655 | €1,007,258 | -€76,397 | -7.0% |
| Equity | 10/15 | €544,983 | €468,096 | -€76,887 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,728 | €109,728 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €89,118 | €89,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €429,056 | €352,169 | -€76,887 | -17.9% |
| Amounts payable | 17/49 | €538,672 | €539,161 | +€490 | +0.1% |
| Amounts payable after more than one year | 17 | €34,047 | €18,447 | -€15,600 | -45.8% |
| Financial debts | 170/4 | €34,047 | €18,447 | -€15,600 | -45.8% |
| Amounts payable within one year | 42/48 | €504,625 | €520,714 | +€16,089 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €15,415 | €15,600 | +€185 | +1.2% |
| Financial debts | 43 | - | €4,272 | +€4,272 | |
| Credit institutions | 430/8 | - | €4,272 | +€4,272 | |
| Trade debts | 44 | €25,968 | €34,255 | +€8,288 | +31.9% |
| Suppliers | 440/4 | €25,968 | €34,255 | +€8,288 | +31.9% |
| Taxes, remuneration and social security | 45 | €0 | €2,316 | +€2,316 | |
| Taxes | 450/3 | €0 | €2,316 | +€2,316 | |
| Other amounts payable | 47/48 | €463,242 | €464,271 | +€1,029 | +0.2% |
| Remuneration, social security and pensions | 62 | €2,939 | €0 | -€2,939 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,934 | €21,865 | -€2,069 | -8.6% |
| Other operating charges | 640/8 | €3,061 | €3,525 | +€465 | +15.2% |
| Gross operating margin | 9900 | -€3,884 | -€50,531 | -€46,647 | -1,201% |
| Operating profit (loss) | 9901 | -€33,817 | -€75,921 | -€42,104 | -125% |
| Financial income | 75/76B | €1 | €1 | +€0 | +40.2% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +40.2% |
| Financial charges | 65/66B | €906 | €791 | -€115 | -12.7% |
| Recurring financial charges | 65 | €906 | €791 | -€115 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€34,722 | -€76,711 | -€41,989 | -121% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€34,722 | -€76,887 | -€42,165 | -121% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,722 | -€76,887 | -€42,165 | -121% |
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 17 October 2026 via checked.be.