C.L.J. CONCEPT: 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.J. CONCEPT
Largest movements
- Receivables within one year +€35,226
up €35,226 (+97.5%), from €36,138 to €71,364
of which Other amounts receivable: +€48,117
- Tangible fixed assets +€3,738
up €3,738 (+20.0%), from €18,664 to €22,402
- Cash +€3,043
up €3,043 (+33.9%), from €8,985 to €12,028
mainly Net result for the year (+€24,676) and Trade debts (+€17,800)
- Profit (loss) carried forward +€24,676
up €24,676 (+49.6%), from €49,747 to €74,422
- Trade debts +€17,800
up €17,800 (+154%), from €11,573 to €29,373
- Gross operating margin +€49,586
up €49,586 (+127%), from €39,190 to €88,777
- Taxes +€17,800
up €17,800 (+3,499%), from €509 to €18,309
- Staff costs +€7,804
up €7,804 (+24.8%), from €31,492 to €39,296
- Depreciation +€1,563
up €1,563 (+25.2%), from €6,198 to €7,762
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 | €63,787 | €105,795 | +€42,008 | +65.9% |
| Fixed assets | 21/28 | €18,664 | €22,402 | +€3,738 | +20.0% |
| Tangible fixed assets | 22/27 | €18,664 | €22,402 | +€3,738 | +20.0% |
| Furniture and vehicles | 24 | €18,664 | €22,402 | +€3,738 | +20.0% |
| Current assets | 29/58 | €45,123 | €83,393 | +€38,270 | +84.8% |
| Amounts receivable within one year | 40/41 | €36,138 | €71,364 | +€35,226 | +97.5% |
| Trade receivables | 40 | €30,133 | €17,242 | -€12,891 | -42.8% |
| Other amounts receivable | 41 | €6,005 | €54,122 | +€48,117 | +801% |
| Cash at bank and in hand | 54/58 | €8,985 | €12,028 | +€3,043 | +33.9% |
| Total equity and liabilities | 10/49 | €63,787 | €105,795 | +€42,008 | +65.9% |
| Equity | 10/15 | €51,747 | €76,422 | +€24,676 | +47.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,747 | €74,422 | +€24,676 | +49.6% |
| Amounts payable | 17/49 | €12,040 | €29,373 | +€17,333 | +144% |
| Amounts payable within one year | 42/48 | €12,040 | €29,373 | +€17,333 | +144% |
| Trade debts | 44 | €11,573 | €29,373 | +€17,800 | +154% |
| Suppliers | 440/4 | €11,573 | €29,373 | +€17,800 | +154% |
| Taxes, remuneration and social security | 45 | €450 | - | -€450 | |
| Remuneration and social security | 454/9 | €450 | - | -€450 | |
| Other amounts payable | 47/48 | €17 | - | -€17 | |
| Remuneration, social security and pensions | 62 | €31,492 | €39,296 | +€7,804 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,198 | €7,762 | +€1,563 | +25.2% |
| Non-recurring operating charges | 66A | €343 | - | -€343 | |
| Gross operating margin | 9900 | €39,190 | €88,777 | +€49,586 | +127% |
| Operating profit (loss) | 9901 | €1,157 | €41,719 | +€40,562 | +3,506% |
| Financial income | 75/76B | €1,117 | €1,888 | +€771 | +69.0% |
| Recurring financial income | 75 | €1,117 | €1,888 | +€771 | +69.0% |
| Financial charges | 65/66B | €965 | €623 | -€342 | -35.5% |
| Recurring financial charges | 65 | €965 | €623 | -€342 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €1,309 | €42,984 | +€41,675 | +3,184% |
| Income taxes | 67/77 | €509 | €18,309 | +€17,800 | +3,499% |
| Profit (loss) for the period | 9904 | €800 | €24,676 | +€23,875 | +2,983% |
| Profit (loss) for the period to be appropriated | 9905 | €800 | €24,676 | +€23,875 | +2,983% |
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 22 October 2026 via checked.be.