C.L.P.: 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.P.
Largest movements
- Cash +€38,333
up €38,333 (+23.7%), from €161,774 to €200,108
mainly Other debts (+€39,703) and Depreciation (+€21,285)
- Tangible fixed assets -€17,462
down €17,462 (-3.4%), from €520,974 to €503,511
- Other debts +€39,703
up €39,703 (+13.8%), from €286,764 to €326,467
- Debts after one year -€29,004
down €29,004 (-7.2%), from €402,408 to €373,404
- Profit (loss) carried forward +€8,403
up €8,403 (+16.0%), from -€52,619 to -€44,216
- Gross operating margin +€5,882
up €5,882 (+14.2%), from €41,500 to €47,382
- Depreciation -€1,368
down €1,368 (-6.0%), from €22,652 to €21,285
- Financial charges -€851
down €851 (-6.7%), from €12,709 to €11,858
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 | €684,243 | €704,599 | +€20,356 | +3.0% |
| Fixed assets | 21/28 | €521,474 | €504,011 | -€17,462 | -3.3% |
| Tangible fixed assets | 22/27 | €520,974 | €503,511 | -€17,462 | -3.4% |
| Land and buildings | 22 | €520,974 | €503,511 | -€17,462 | -3.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €162,770 | €200,588 | +€37,818 | +23.2% |
| Cash at bank and in hand | 54/58 | €161,774 | €200,108 | +€38,333 | +23.7% |
| Deferred charges and accrued income | 490/1 | €995 | €480 | -€515 | -51.7% |
| Total equity and liabilities | 10/49 | €684,243 | €704,599 | +€20,356 | +3.0% |
| Equity | 10/15 | -€46,419 | -€38,016 | +€8,403 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,619 | -€44,216 | +€8,403 | +16.0% |
| Amounts payable | 17/49 | €730,663 | €742,615 | +€11,953 | +1.6% |
| Amounts payable after more than one year | 17 | €402,408 | €373,404 | -€29,004 | -7.2% |
| Financial debts | 170/4 | €402,408 | €373,404 | -€29,004 | -7.2% |
| Amounts payable within one year | 42/48 | €326,494 | €367,452 | +€40,957 | +12.5% |
| Trade debts | 44 | €3,608 | €1,359 | -€2,249 | -62.3% |
| Suppliers | 440/4 | €3,608 | €1,359 | -€2,249 | -62.3% |
| Taxes, remuneration and social security | 45 | €36,123 | €39,625 | +€3,503 | +9.7% |
| Taxes | 450/3 | €36,123 | €39,625 | +€3,503 | +9.7% |
| Other amounts payable | 47/48 | €286,764 | €326,467 | +€39,703 | +13.8% |
| Accrued charges and deferred income | 492/3 | €1,760 | €1,760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,652 | €21,285 | -€1,368 | -6.0% |
| Other operating charges | 640/8 | €5,622 | €5,837 | +€215 | +3.8% |
| Gross operating margin | 9900 | €41,500 | €47,382 | +€5,882 | +14.2% |
| Operating profit (loss) | 9901 | €13,226 | €20,261 | +€7,035 | +53.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12,709 | €11,858 | -€851 | -6.7% |
| Recurring financial charges | 65 | €12,709 | €11,858 | -€851 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €517 | €8,403 | +€7,886 | +1,524% |
| Profit (loss) for the period | 9904 | €517 | €8,403 | +€7,886 | +1,524% |
| Profit (loss) for the period to be appropriated | 9905 | €517 | €8,403 | +€7,886 | +1,524% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.