C.L.P.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.P.B
Largest movements
- Cash +€5,730
up €5,730 (+14.2%), from €40,422 to €46,152
mainly Net result for the year (+€2,546) and Receivables within one year (+€1,749)
- Receivables within one year -€1,749
down €1,749 (-28.7%), from €6,093 to €4,344
- Tangible fixed assets -€537
no longer reported in 2025 (was €537)
of which Plant, machinery and equipment: -€328
- Profit (loss) carried forward +€2,546
up €2,546 (+73.9%), from €3,447 to €5,993
- Other debts +€974
up €974 (+4.7%), from €20,832 to €21,805
- Turnover +€3,665
up €3,665 (+34.9%), from €10,511 to €14,176
- Purchases and services +€2,712
up €2,712 (+38.1%), from €7,127 to €9,838
- Depreciation -€1,458
down €1,458 (-73.1%), from €1,995 to €537
- Gross operating margin +€1,003
up €1,003 (+20.1%), from €4,984 to €5,987
- Taxes +€339
up €339 (+206%), from €164 to €504
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 | €47,344 | €50,794 | +€3,450 | +7.3% |
| Fixed assets | 21/28 | €537 | - | -€537 | |
| Tangible fixed assets | 22/27 | €537 | - | -€537 | |
| Plant, machinery and equipment | 23 | €328 | - | -€328 | |
| Furniture and vehicles | 24 | €209 | - | -€209 | |
| Current assets | 29/58 | €46,808 | €50,794 | +€3,987 | +8.5% |
| Amounts receivable within one year | 40/41 | €6,093 | €4,344 | -€1,749 | -28.7% |
| Trade receivables | 40 | €6,093 | €4,344 | -€1,749 | -28.7% |
| Cash at bank and in hand | 54/58 | €40,422 | €46,152 | +€5,730 | +14.2% |
| Deferred charges and accrued income | 490/1 | €293 | €299 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €47,344 | €50,794 | +€3,450 | +7.3% |
| Equity | 10/15 | €23,022 | €25,568 | +€2,546 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €975 | €975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €975 | €975 | = | 0.0% |
| Legal reserve | 130 | €975 | €975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,447 | €5,993 | +€2,546 | +73.9% |
| Amounts payable | 17/49 | €24,323 | €25,226 | +€903 | +3.7% |
| Amounts payable within one year | 42/48 | €23,147 | €24,170 | +€1,022 | +4.4% |
| Trade debts | 44 | €663 | €971 | +€307 | +46.3% |
| Suppliers | 440/4 | €663 | €971 | +€307 | +46.3% |
| Taxes, remuneration and social security | 45 | €1,652 | €1,394 | -€259 | -15.7% |
| Taxes | 450/3 | €1,149 | €1,394 | +€245 | +21.3% |
| Remuneration and social security | 454/9 | €504 | - | -€504 | |
| Other amounts payable | 47/48 | €20,832 | €21,805 | +€974 | +4.7% |
| Accrued charges and deferred income | 492/3 | €1,175 | €1,057 | -€119 | -10.1% |
| Turnover | 70 | €10,511 | €14,176 | +€3,665 | +34.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,127 | €9,838 | +€2,712 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €537 | -€1,458 | -73.1% |
| Other operating charges | 640/8 | €729 | €752 | +€23 | +3.2% |
| Gross operating margin | 9900 | €4,984 | €5,987 | +€1,003 | +20.1% |
| Operating profit (loss) | 9901 | €2,259 | €4,698 | +€2,439 | +108% |
| Financial charges | 65/66B | €1,831 | €1,648 | -€183 | -10.0% |
| Recurring financial charges | 65 | €1,831 | €1,648 | -€183 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €429 | €3,050 | +€2,621 | +611% |
| Income taxes | 67/77 | €164 | €504 | +€339 | +206% |
| Profit (loss) for the period | 9904 | €264 | €2,546 | +€2,282 | +863% |
| Profit (loss) for the period to be appropriated | 9905 | €264 | €2,546 | +€2,282 | +863% |
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 19 October 2026 via checked.be.