C.L. CONSTRUCT & FILS: 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 & FILS
Largest movements
- Tangible fixed assets +€95,726
new in 2025: €95,726
of which Furniture and vehicles: +€77,724
- Receivables within one year +€29,216
new in 2025: €29,216
of which Trade receivables: +€26,002
- Cash +€25,112
up €25,112 (+502%), from €5,000 to €30,112
mainly Tax, wage and social debts (+€57,642) and Trade debts (+€49,800)
- Intangible fixed assets +€22,457
new in 2025: €22,457
- Deferred charges and accrued income +€2,597
new in 2025: €2,597
- Tax, wage and social debts +€57,642
new in 2025: €57,642
of which Remuneration and social security: +€36,586
- Trade debts +€49,800
up €49,800 (+3,354%), from €1,485 to €51,285
- Debts after one year +€30,287
new in 2025: €30,287
- Profit (loss) carried forward +€15,826
up €15,826, from -€1,485 to €14,341
- Current portion of long-term debt +€11,290
new in 2025: €11,290
- Gross operating margin +€252,467
up €252,467, from -€1,485 to €250,982
- Staff costs +€190,891
new in 2025: €190,891
- Other operating charges +€20,085
new in 2025: €20,085
- Taxes +€12,147
new in 2025: €12,147
- Depreciation +€10,992
new in 2025: €10,992
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 | €5,000 | €180,413 | +€175,413 | +3,508% |
| Fixed assets | 21/28 | - | €118,487 | +€118,487 | |
| Intangible fixed assets | 21 | - | €22,457 | +€22,457 | |
| Tangible fixed assets | 22/27 | - | €95,726 | +€95,726 | |
| Plant, machinery and equipment | 23 | - | €13,423 | +€13,423 | |
| Furniture and vehicles | 24 | - | €77,724 | +€77,724 | |
| Leasing and similar rights | 25 | - | €4,579 | +€4,579 | |
| Financial fixed assets | 28 | - | €304 | +€304 | |
| Current assets | 29/58 | €5,000 | €61,926 | +€56,926 | +1,139% |
| Amounts receivable within one year | 40/41 | - | €29,216 | +€29,216 | |
| Trade receivables | 40 | - | €26,002 | +€26,002 | |
| Other amounts receivable | 41 | - | €3,215 | +€3,215 | |
| Cash at bank and in hand | 54/58 | €5,000 | €30,112 | +€25,112 | +502% |
| Deferred charges and accrued income | 490/1 | - | €2,597 | +€2,597 | |
| Total equity and liabilities | 10/49 | €5,000 | €180,413 | +€175,413 | +3,508% |
| Equity | 10/15 | €3,515 | €19,341 | +€15,826 | +450% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,485 | €14,341 | +€15,826 | |
| Amounts payable | 17/49 | €1,485 | €161,072 | +€159,587 | +10,747% |
| Amounts payable after more than one year | 17 | - | €30,287 | +€30,287 | |
| Financial debts | 170/4 | - | €30,287 | +€30,287 | |
| Amounts payable within one year | 42/48 | €1,485 | €129,884 | +€128,400 | +8,647% |
| Current portion of amounts payable after more than one year | 42 | - | €11,290 | +€11,290 | |
| Trade debts | 44 | €1,485 | €51,285 | +€49,800 | +3,354% |
| Suppliers | 440/4 | €1,485 | €51,285 | +€49,800 | +3,354% |
| Taxes, remuneration and social security | 45 | - | €57,642 | +€57,642 | |
| Taxes | 450/3 | - | €21,056 | +€21,056 | |
| Remuneration and social security | 454/9 | - | €36,586 | +€36,586 | |
| Other amounts payable | 47/48 | - | €9,668 | +€9,668 | |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | - | €190,891 | +€190,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,992 | +€10,992 | |
| Other operating charges | 640/8 | - | €20,085 | +€20,085 | |
| Gross operating margin | 9900 | -€1,485 | €250,982 | +€252,467 | |
| Operating profit (loss) | 9901 | -€1,485 | €29,014 | +€30,498 | |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | - | €1,143 | +€1,143 | |
| Recurring financial charges | 65 | - | €1,143 | +€1,143 | |
| Profit (loss) for the period before taxes | 9903 | -€1,485 | €27,973 | +€29,458 | |
| Income taxes | 67/77 | - | €12,147 | +€12,147 | |
| Profit (loss) for the period | 9904 | -€1,485 | €15,826 | +€17,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,485 | €15,826 | +€17,311 |
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.