C.L.S.Consulting: 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.S.Consulting
Largest movements
- Receivables within one year +€10,493
up €10,493 (+316%), from €3,324 to €13,817
of which Trade receivables: +€11,321
- Tangible fixed assets -€7,713
down €7,713 (-38.8%), from €19,872 to €12,159
of which Furniture and vehicles: -€7,597
- Cash -€888
down €888 (-2.0%), from €44,285 to €43,397
mainly Receivables within one year (-€10,493) and Debts after one year (-€8,219)
- Reserves +€10,538
up €10,538 (+45.7%), from €23,057 to €33,594
- Debts after one year -€8,219
down €8,219 (-62.8%), from €13,095 to €4,876
- Tax, wage and social debts -€3,920
down €3,920 (-61.9%), from €6,330 to €2,410
- Other debts +€2,374
up €2,374 (+15.8%), from €15,043 to €17,418
- Trade debts +€911
up €911 (+106%), from €855 to €1,766
- Gross operating margin +€2,831
up €2,831 (+6.2%), from €45,996 to €48,827
- Taxes +€740
up €740 (+14.1%), from €5,253 to €5,994
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 | €67,481 | €69,372 | +€1,892 | +2.8% |
| Fixed assets | 21/28 | €19,872 | €12,159 | -€7,713 | -38.8% |
| Tangible fixed assets | 22/27 | €19,872 | €12,159 | -€7,713 | -38.8% |
| Plant, machinery and equipment | 23 | €674 | €559 | -€115 | -17.1% |
| Furniture and vehicles | 24 | €19,197 | €11,600 | -€7,597 | -39.6% |
| Current assets | 29/58 | €47,609 | €57,213 | +€9,604 | +20.2% |
| Amounts receivable within one year | 40/41 | €3,324 | €13,817 | +€10,493 | +316% |
| Trade receivables | 40 | - | €11,321 | +€11,321 | |
| Other amounts receivable | 41 | €3,324 | €2,495 | -€829 | -24.9% |
| Cash at bank and in hand | 54/58 | €44,285 | €43,397 | -€888 | -2.0% |
| Total equity and liabilities | 10/49 | €67,481 | €69,372 | +€1,892 | +2.8% |
| Equity | 10/15 | €23,057 | €33,594 | +€10,538 | +45.7% |
| Reserves | 13 | €23,057 | €33,594 | +€10,538 | +45.7% |
| Distributable reserves | 133 | €23,057 | €33,594 | +€10,538 | +45.7% |
| Amounts payable | 17/49 | €44,424 | €35,778 | -€8,646 | -19.5% |
| Amounts payable after more than one year | 17 | €13,095 | €4,876 | -€8,219 | -62.8% |
| Financial debts | 170/4 | €13,095 | €4,876 | -€8,219 | -62.8% |
| Amounts payable within one year | 42/48 | €30,276 | €29,813 | -€463 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €8,047 | €8,219 | +€172 | +2.1% |
| Trade debts | 44 | €855 | €1,766 | +€911 | +106% |
| Suppliers | 440/4 | €855 | €1,766 | +€911 | +106% |
| Taxes, remuneration and social security | 45 | €6,330 | €2,410 | -€3,920 | -61.9% |
| Taxes | 450/3 | €6,330 | €2,410 | -€3,920 | -61.9% |
| Other amounts payable | 47/48 | €15,043 | €17,418 | +€2,374 | +15.8% |
| Accrued charges and deferred income | 492/3 | €1,053 | €1,089 | +€36 | +3.5% |
| Remuneration, social security and pensions | 62 | €20,682 | €20,296 | -€387 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,838 | €7,713 | -€125 | -1.6% |
| Other operating charges | 640/8 | €1,393 | €1,835 | +€442 | +31.7% |
| Gross operating margin | 9900 | €45,996 | €48,827 | +€2,831 | +6.2% |
| Operating profit (loss) | 9901 | €16,083 | €18,984 | +€2,902 | +18.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,855 | €1,629 | -€227 | -12.2% |
| Recurring financial charges | 65 | €1,855 | €1,629 | -€227 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €14,227 | €17,364 | +€3,137 | +22.1% |
| Income taxes | 67/77 | €5,253 | €5,994 | +€740 | +14.1% |
| Profit (loss) for the period | 9904 | €8,974 | €11,371 | +€2,397 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,974 | €11,371 | +€2,397 | +26.7% |
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 29 October 2026 via checked.be.