C.L. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Tangible fixed assets +€6,234
new in 2024: €6,234
- Cash -€3,197
down €3,197 (-97.6%), from €3,277 to €80
mainly Investment in fixed assets (net) (-€6,837) and Receivables within one year (-€1,444)
- Formation expenses -€2,212
no longer reported in 2024 (was €2,212)
- Receivables within one year +€1,444
up €1,444 (+4.4%), from €32,827 to €34,271
of which Trade receivables: +€4,912
- Profit (loss) carried forward +€2,369
up €2,369 (+9.4%), from €25,330 to €27,699
- Gross operating margin -€25,385
down €25,385 (-78.9%), from €32,170 to €6,785
- Taxes -€5,157
down €5,157 (-78.2%), from €6,595 to €1,438
- Depreciation +€2,815
new in 2024: €2,815
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 | €38,316 | €40,585 | +€2,269 | +5.9% |
| Formation expenses | 20 | €2,212 | - | -€2,212 | |
| Fixed assets | 21/28 | - | €6,234 | +€6,234 | |
| Tangible fixed assets | 22/27 | - | €6,234 | +€6,234 | |
| Plant, machinery and equipment | 23 | - | €6,234 | +€6,234 | |
| Current assets | 29/58 | €36,104 | €34,351 | -€1,753 | -4.9% |
| Amounts receivable within one year | 40/41 | €32,827 | €34,271 | +€1,444 | +4.4% |
| Trade receivables | 40 | €17,655 | €22,567 | +€4,912 | +27.8% |
| Other amounts receivable | 41 | €15,172 | €11,704 | -€3,468 | -22.9% |
| Cash at bank and in hand | 54/58 | €3,277 | €80 | -€3,197 | -97.6% |
| Total equity and liabilities | 10/49 | €38,316 | €40,585 | +€2,269 | +5.9% |
| Equity | 10/15 | €28,330 | €30,699 | +€2,369 | +8.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,330 | €27,699 | +€2,369 | +9.4% |
| Amounts payable | 17/49 | €9,985 | €9,885 | -€100 | -1.0% |
| Amounts payable within one year | 42/48 | €9,985 | €9,885 | -€100 | -1.0% |
| Trade debts | 44 | €1,290 | €1,290 | = | 0.0% |
| Suppliers | 440/4 | €1,290 | €1,290 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,279 | €8,032 | -€247 | -3.0% |
| Taxes | 450/3 | €8,279 | €8,032 | -€247 | -3.0% |
| Other amounts payable | 47/48 | €417 | €563 | +€147 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,815 | +€2,815 | |
| Other operating charges | 640/8 | €177 | - | -€177 | |
| Gross operating margin | 9900 | €32,170 | €6,785 | -€25,385 | -78.9% |
| Operating profit (loss) | 9901 | €31,994 | €3,970 | -€28,023 | -87.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €69 | €165 | +€96 | +140% |
| Recurring financial charges | 65 | €69 | €165 | +€96 | +140% |
| Profit (loss) for the period before taxes | 9903 | €31,925 | €3,807 | -€28,118 | -88.1% |
| Income taxes | 67/77 | €6,595 | €1,438 | -€5,157 | -78.2% |
| Profit (loss) for the period | 9904 | €25,330 | €2,369 | -€22,961 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,330 | €2,369 | -€22,961 | -90.6% |
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 21 October 2026 via checked.be.