C.L.INFI.: 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.INFI.
Largest movements
- Cash +€24,088
up €24,088 (+377%), from €6,383 to €30,471
mainly Net result for the year (+€47,671) and Depreciation (+€10,827)
- Receivables within one year +€10,091
up €10,091 (+202%), from €4,988 to €15,079
- Intangible fixed assets -€9,973
down €9,973 (-100%), from €9,973 to €0
- Deferred charges and accrued income +€5,155
up €5,155 (+54.6%), from €9,445 to €14,600
- Tangible fixed assets +€1,265
up €1,265 (+187%), from €678 to €1,943
- Reserves +€28,623
up €28,623 (+1,539%), from €1,860 to €30,483
of which Distributable reserves: +€28,623
- Current portion of long-term debt -€19,240
down €19,240 (-100%), from €19,240 to €0
- Profit (loss) carried forward +€19,048
up €19,048, from -€19,048 to €0
- Trade debts +€1,116
up €1,116 (+15.4%), from €7,231 to €8,347
- Tax, wage and social debts +€738
up €738 (+47.5%), from €1,554 to €2,293
of which Taxes: +€2,238
- Gross operating margin +€38,223
up €38,223 (+155%), from €24,663 to €62,886
- Depreciation -€10,856
down €10,856 (-50.1%), from €21,682 to €10,827
- Taxes +€1,966
up €1,966 (+1,496%), from €131 to €2,097
- Financial charges -€725
down €725 (-30.9%), from €2,348 to €1,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,467 | €62,094 | +€30,626 | +97.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,651 | €1,943 | -€8,708 | -81.8% |
| Intangible fixed assets | 21 | €9,973 | €0 | -€9,973 | -100% |
| Tangible fixed assets | 22/27 | €678 | €1,943 | +€1,265 | +187% |
| Furniture and vehicles | 24 | €678 | €1,943 | +€1,265 | +187% |
| Current assets | 29/58 | €20,817 | €60,151 | +€39,334 | +189% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,988 | €15,079 | +€10,091 | +202% |
| Other amounts receivable | 41 | €4,988 | €15,079 | +€10,091 | +202% |
| Cash at bank and in hand | 54/58 | €6,383 | €30,471 | +€24,088 | +377% |
| Deferred charges and accrued income | 490/1 | €9,445 | €14,600 | +€5,155 | +54.6% |
| Total equity and liabilities | 10/49 | €31,467 | €62,094 | +€30,626 | +97.3% |
| Equity | 10/15 | €1,412 | €49,083 | +€47,671 | +3,377% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €30,483 | +€28,623 | +1,539% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €28,623 | +€28,623 | |
| Profit (loss) carried forward | 14 | -€19,048 | €0 | +€19,048 | |
| Amounts payable | 17/49 | €30,056 | €13,011 | -€17,045 | -56.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,592 | €12,357 | -€17,235 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €19,240 | €0 | -€19,240 | -100% |
| Financial debts | 43 | €1,567 | €1,718 | +€150 | +9.6% |
| Credit institutions | 430/8 | €1,567 | €1,718 | +€150 | +9.6% |
| Trade debts | 44 | €7,231 | €8,347 | +€1,116 | +15.4% |
| Suppliers | 440/4 | €7,231 | €8,347 | +€1,116 | +15.4% |
| Taxes, remuneration and social security | 45 | €1,554 | €2,293 | +€738 | +47.5% |
| Taxes | 450/3 | €54 | €2,293 | +€2,238 | +4,127% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €464 | €654 | +€190 | +41.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,682 | €10,827 | -€10,856 | -50.1% |
| Other operating charges | 640/8 | €803 | €521 | -€282 | -35.1% |
| Gross operating margin | 9900 | €24,663 | €62,886 | +€38,223 | +155% |
| Operating profit (loss) | 9901 | €2,178 | €51,391 | +€49,213 | +2,259% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,348 | €1,623 | -€725 | -30.9% |
| Recurring financial charges | 65 | €2,348 | €1,623 | -€725 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€170 | €49,768 | +€49,938 | |
| Income taxes | 67/77 | €131 | €2,097 | +€1,966 | +1,496% |
| Profit (loss) for the period | 9904 | -€301 | €47,671 | +€47,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€301 | €47,671 | +€47,972 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.