C.L.D.B.: 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.D.B.
Largest movements
- Receivables within one year -€17,188
down €17,188 (-8.7%), from €196,686 to €179,498
of which Other amounts receivable: -€10,276
- Cash +€13,071
up €13,071 (+26,094%), from €50 to €13,121
mainly Receivables within one year (+€17,188) and Depreciation (+€9,594)
- Tangible fixed assets -€9,594
down €9,594 (-31.9%), from €30,107 to €20,513
of which Furniture and vehicles: -€8,671
- Stocks and contracts +€9,103
up €9,103 (+33.1%), from €27,477 to €36,580
- Debts after one year -€10,405
down €10,405 (-92.1%), from €11,292 to €887
- Trade debts +€3,295
up €3,295 (+22.1%), from €14,882 to €18,177
- Gross operating margin -€8,910
down €8,910 (-11.9%), from €74,635 to €65,724
- Staff costs +€4,870
up €4,870 (+11.8%), from €41,291 to €46,161
- Financial income +€2,110
up €2,110 (+545%), from €388 to €2,498
- Taxes -€1,735
down €1,735 (-30.3%), from €5,718 to €3,983
- Financial charges -€1,082
down €1,082 (-17.9%), from €6,040 to €4,958
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 | €258,920 | €254,856 | -€4,065 | -1.6% |
| Fixed assets | 21/28 | €33,787 | €24,193 | -€9,594 | -28.4% |
| Tangible fixed assets | 22/27 | €30,107 | €20,513 | -€9,594 | -31.9% |
| Plant, machinery and equipment | 23 | €3,690 | €2,767 | -€922 | -25.0% |
| Furniture and vehicles | 24 | €26,417 | €17,746 | -€8,671 | -32.8% |
| Financial fixed assets | 28 | €3,680 | €3,680 | = | 0.0% |
| Current assets | 29/58 | €225,134 | €230,663 | +€5,529 | +2.5% |
| Stocks and contracts in progress | 3 | €27,477 | €36,580 | +€9,103 | +33.1% |
| Stocks | 30/36 | €27,477 | €36,580 | +€9,103 | +33.1% |
| Amounts receivable within one year | 40/41 | €196,686 | €179,498 | -€17,188 | -8.7% |
| Trade receivables | 40 | €38,283 | €31,372 | -€6,912 | -18.1% |
| Other amounts receivable | 41 | €158,403 | €148,127 | -€10,276 | -6.5% |
| Cash at bank and in hand | 54/58 | €50 | €13,121 | +€13,071 | +26,094% |
| Deferred charges and accrued income | 490/1 | €920 | €1,464 | +€544 | +59.1% |
| Total equity and liabilities | 10/49 | €258,920 | €254,856 | -€4,065 | -1.6% |
| Equity | 10/15 | €203,947 | €205,710 | +€1,763 | +0.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €26,197 | €26,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,776 | €117,539 | +€1,763 | +1.5% |
| Amounts payable | 17/49 | €54,973 | €49,146 | -€5,828 | -10.6% |
| Amounts payable after more than one year | 17 | €11,292 | €887 | -€10,405 | -92.1% |
| Financial debts | 170/4 | €11,292 | €887 | -€10,405 | -92.1% |
| Amounts payable within one year | 42/48 | €43,681 | €48,259 | +€4,577 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €9,973 | €10,405 | +€432 | +4.3% |
| Trade debts | 44 | €14,882 | €18,177 | +€3,295 | +22.1% |
| Suppliers | 440/4 | €14,882 | €18,177 | +€3,295 | +22.1% |
| Taxes, remuneration and social security | 45 | €18,826 | €19,677 | +€851 | +4.5% |
| Taxes | 450/3 | €11,620 | €12,619 | +€999 | +8.6% |
| Remuneration and social security | 454/9 | €7,206 | €7,058 | -€148 | -2.1% |
| Remuneration, social security and pensions | 62 | €41,291 | €46,161 | +€4,870 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,594 | €9,594 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,502 | €1,764 | +€262 | +17.5% |
| Gross operating margin | 9900 | €74,635 | €65,724 | -€8,910 | -11.9% |
| Operating profit (loss) | 9901 | €22,248 | €8,206 | -€14,042 | -63.1% |
| Financial income | 75/76B | €388 | €2,498 | +€2,110 | +545% |
| Recurring financial income | 75 | €388 | €2,498 | +€2,110 | +545% |
| Financial charges | 65/66B | €6,040 | €4,958 | -€1,082 | -17.9% |
| Recurring financial charges | 65 | €6,040 | €4,958 | -€1,082 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €16,596 | €5,746 | -€10,850 | -65.4% |
| Income taxes | 67/77 | €5,718 | €3,983 | -€1,735 | -30.3% |
| Profit (loss) for the period | 9904 | €10,878 | €1,763 | -€9,115 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,878 | €1,763 | -€9,115 | -83.8% |
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 18 October 2026 via checked.be.