C.L. CONSTRUCT: what changed
What changed
C.L. CONSTRUCT
NACE 41.003, General construction of other non-residential buildings
filed annual accounts (NBB)
Net result for the year
€54,054
2024 · €184,249-€130,195
Equity
€486,501
2024 · €432,446+€54,055
Cash
€53,265
2024 · €111,007-€57,742
Balance sheet total
€1.4m
2024 · €1.6m-€272,596
Largest movements
Assets
- Stocks and contracts -€318,798
down €318,798 (-28.6%), from €1.1m to €796,857
of which Contracts in progress: -€299,268
- Receivables within one year +€113,663
up €113,663 (+64.1%), from €177,339 to €291,002
of which Trade receivables: +€93,910
- Cash -€57,742
down €57,742 (-52.0%), from €111,007 to €53,265
mainly Short-term financial debts (-€260,000) and Trade debts (-€216,017)
Equity and liabilities
- Short-term financial debts -€260,000
down €260,000 (-83.9%), from €310,000 to €50,000
- Trade debts -€216,017
down €216,017 (-49.2%), from €438,957 to €222,940
- Advances received +€213,649
new in 2025: €213,649
- Provisions -€75,000
down €75,000 (-42.9%), from €175,000 to €100,000
- Profit (loss) carried forward +€54,055
up €54,055 (+23.2%), from €232,946 to €287,001
Income statement
- Turnover -€2.6m
no longer reported in 2025 (was €2.6m)
- Purchases and services -€636,436
down €636,436 (-24.6%), from €2.6m to €2.0m
- Gross operating margin -€406,416
down €406,416 (-40.5%), from €1.0m to €598,178
- Write-downs +€299,268
new in 2025: €299,268
- Provisions -€250,000
down €250,000, from €175,000 to -€75,000
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€184,249
Gross operating margin
-€406,416
Staff costs
+€177,289
Depreciation
+€178
Write-downs
-€299,268
Provisions
+€250,000
Other operating charges
+€73,627
Other operating items
+€6,112
Financial income
+€85
Financial charges
+€5,304
Taxes
+€62,894
Result 2025
€54,054
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€226,884
Investment
-€6,858
Financing
-€277,768
Cash 2024
€111,007
From operations (derived)
+€226,884
Net result for the year
+€54,054
Depreciation
+€19,245
Stocks and contracts
+€318,798
Receivables within one year
-€113,663
Deferred charges and accrued income
-€2,668
Provisions
-€75,000
Trade debts
-€216,017
Tax, wage and social debts
+€25,654
Advances received
+€213,649
Other debts
-€1,785
Accrued charges and deferred income
+€4,616
Investment (derived)
-€6,858
Investment in fixed assets (net)
-€6,858
Financing
-€277,768
Debts after one year
-€14,278
Current portion of long-term debt
-€3,491
Short-term financial debts
-€260,000
Contributions, distributions and other
+€0
Cash 2025
€53,265
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,647,069 | €1,374,473 | -€272,596 | -16.6% |
| Fixed assets | 21/28 | €238,518 | €226,130 | -€12,388 | -5.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €238,394 | €226,006 | -€12,388 | -5.2% |
| Land and buildings | 22 | €204,626 | €198,630 | -€5,996 | -2.9% |
| Plant, machinery and equipment | 23 | €1,907 | €3,481 | +€1,574 | +82.5% |
| Furniture and vehicles | 24 | €31,861 | €23,896 | -€7,965 | -25.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,408,551 | €1,148,342 | -€260,209 | -18.5% |
| Stocks and contracts in progress | 3 | €1,115,655 | €796,857 | -€318,798 | -28.6% |
| Stocks | 30/36 | €226,370 | €206,840 | -€19,530 | -8.6% |
| Contracts in progress | 37 | €889,285 | €590,017 | -€299,268 | -33.7% |
| Amounts receivable within one year | 40/41 | €177,339 | €291,002 | +€113,663 | +64.1% |
| Trade receivables | 40 | €144,901 | €238,811 | +€93,910 | +64.8% |
| Other amounts receivable | 41 | €32,438 | €52,191 | +€19,753 | +60.9% |
| Cash at bank and in hand | 54/58 | €111,007 | €53,265 | -€57,742 | -52.0% |
| Deferred charges and accrued income | 490/1 | €4,550 | €7,218 | +€2,668 | +58.6% |
| Total equity and liabilities | 10/49 | €1,647,069 | €1,374,473 | -€272,596 | -16.6% |
| Equity | 10/15 | €432,446 | €486,501 | +€54,055 | +12.5% |
| Contributions | 10/11 | €99,500 | €99,500 | = | 0.0% |
| Capital | 10 | €99,500 | - | -€99,500 | |
| Issued capital | 100 | €99,500 | - | -€99,500 | |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,946 | €287,001 | +€54,055 | +23.2% |
| Provisions and deferred taxes | 16 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Provisions for liabilities and charges | 160/5 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Other liabilities and charges | 164/5 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Amounts payable | 17/49 | €1,039,623 | €787,972 | -€251,651 | -24.2% |
| Amounts payable after more than one year | 17 | €26,739 | €12,461 | -€14,278 | -53.4% |
| Financial debts | 170/4 | €26,739 | €12,461 | -€14,278 | -53.4% |
| Amounts payable within one year | 42/48 | €1,011,684 | €769,695 | -€241,989 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €17,769 | €14,278 | -€3,491 | -19.6% |
| Financial debts | 43 | €310,000 | €50,000 | -€260,000 | -83.9% |
| Credit institutions | 430/8 | €310,000 | €50,000 | -€260,000 | -83.9% |
| Trade debts | 44 | €438,957 | €222,940 | -€216,017 | -49.2% |
| Suppliers | 440/4 | €438,957 | €222,940 | -€216,017 | -49.2% |
| Advances received on contracts in progress | 46 | - | €213,649 | +€213,649 | |
| Taxes, remuneration and social security | 45 | €128,807 | €154,461 | +€25,654 | +19.9% |
| Taxes | 450/3 | €109,858 | €135,629 | +€25,771 | +23.5% |
| Remuneration and social security | 454/9 | €18,949 | €18,832 | -€117 | -0.6% |
| Other amounts payable | 47/48 | €116,151 | €114,366 | -€1,785 | -1.5% |
| Accrued charges and deferred income | 492/3 | €1,200 | €5,816 | +€4,616 | +385% |
| Turnover | 70 | €2,573,433 | - | -€2.6m | |
| Non-recurring operating income | 76A | €10,108 | - | -€10,108 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,588,948 | €1,952,512 | -€636,436 | -24.6% |
| Remuneration, social security and pensions | 62 | €424,166 | €246,877 | -€177,289 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,423 | €19,245 | -€178 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €299,268 | +€299,268 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €175,000 | -€75,000 | -€250,000 | |
| Other operating charges | 640/8 | €89,888 | €16,261 | -€73,627 | -81.9% |
| Non-recurring operating charges | 66A | €6,612 | €500 | -€6,112 | -92.4% |
| Gross operating margin | 9900 | €1,004,594 | €598,178 | -€406,416 | -40.5% |
| Operating profit (loss) | 9901 | €289,505 | €91,026 | -€198,479 | -68.6% |
| Financial income | 75/76B | €10 | €95 | +€85 | +854% |
| Recurring financial income | 75 | €10 | €95 | +€85 | +854% |
| Financial charges | 65/66B | €37,204 | €31,900 | -€5,304 | -14.3% |
| Recurring financial charges | 65 | €37,204 | €31,900 | -€5,304 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €252,311 | €59,222 | -€193,089 | -76.5% |
| Income taxes | 67/77 | €68,062 | €5,168 | -€62,894 | -92.4% |
| Profit (loss) for the period | 9904 | €184,249 | €54,054 | -€130,195 | -70.7% |
| Transfer to tax-exempt reserves | 689 | €100,000 | - | -€100,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,249 | €54,054 | -€30,195 | -35.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.