C.L.S. Engineering: what changed
Two fiscal 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. Engineering
Largest movements
- Receivables within one year -€19,216
down €19,216 (-24.1%), from €79,754 to €60,538
of which Trade receivables: -€22,349
- Cash +€11,975
up €11,975 (+48.0%), from €24,934 to €36,909
mainly Net result for the year (+€20,175) and Receivables within one year (+€19,216)
- Tangible fixed assets -€8,640
down €8,640 (-26.9%), from €32,133 to €23,493
of which Furniture and vehicles: -€8,323
- Deferred charges and accrued income +€5,413
up €5,413 (+373.3%), from €1,450 to €6,863
- Advances received -€24,699
down €24,699 (-100.0%), from €24,699 to €0
- Profit (loss) carried forward +€20,175
up €20,175 (+38.8%), from -€52,023 to -€31,848
- Debts after one year -€8,677
down €8,677 (-53.9%), from €16,101 to €7,424
- Tax, wage and social debts +€8,457
up €8,457 (+55.1%), from €15,337 to €23,794
- Current portion of long-term debt -€4,195
down €4,195 (-32.6%), from €12,872 to €8,677
- Gross operating margin +€105,428
up €105,428, from -€78,552 to €26,876
- Financial income +€1,423
up €1,423 (+26.0%), from €5,469 to €6,892
- Other operating charges +€1,166
up €1,166 (+183.7%), from €635 to €1,801
- Depreciation -€822
down €822 (-7.6%), from €10,871 to €10,049
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.
Cash bridge derived
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 | €283,049 | €272,698 | -€10,351 | -3.7% |
| Fixed assets | 21/28 | €32,133 | €23,493 | -€8,640 | -26.9% |
| Tangible fixed assets | 22/27 | €32,133 | €23,493 | -€8,640 | -26.9% |
| Furniture and vehicles | 24 | €31,024 | €22,701 | -€8,323 | -26.8% |
| Other tangible fixed assets | 26 | €1,109 | €792 | -€317 | -28.6% |
| Current assets | 29/58 | €250,916 | €249,205 | -€1,711 | -0.7% |
| Amounts receivable after more than one year | 29 | €84,427 | €84,427 | = | 0.0% |
| Trade receivables | 290 | €84,427 | €84,427 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,754 | €60,538 | -€19,216 | -24.1% |
| Trade receivables | 40 | €38,769 | €16,420 | -€22,349 | -57.6% |
| Other amounts receivable | 41 | €40,985 | €44,118 | +€3,134 | +7.6% |
| Current investments | 50/53 | €60,351 | €60,468 | +€117 | +0.2% |
| Cash at bank and in hand | 54/58 | €24,934 | €36,909 | +€11,975 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,450 | €6,863 | +€5,413 | +373.3% |
| Total equity and liabilities | 10/49 | €283,049 | €272,698 | -€10,351 | -3.7% |
| Equity | 10/15 | €207,547 | €227,722 | +€20,175 | +9.7% |
| Contributions | 10/11 | €97,033 | €97,033 | = | 0.0% |
| Reserves | 13 | €162,536 | €162,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,943 | €10,943 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,943 | €10,943 | = | 0.0% |
| Distributable reserves | 133 | €151,594 | €151,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,023 | -€31,848 | +€20,175 | +38.8% |
| Amounts payable | 17/49 | €75,502 | €44,977 | -€30,526 | -40.4% |
| Amounts payable after more than one year | 17 | €16,101 | €7,424 | -€8,677 | -53.9% |
| Financial debts | 170/4 | €16,101 | €7,424 | -€8,677 | -53.9% |
| Amounts payable within one year | 42/48 | €59,401 | €37,552 | -€21,849 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €12,872 | €8,677 | -€4,195 | -32.6% |
| Financial debts | 43 | €375 | €1,604 | +€1,229 | +327.3% |
| Credit institutions | 430/8 | €375 | €1,604 | +€1,229 | +327.3% |
| Trade debts | 44 | €6,118 | €3,478 | -€2,640 | -43.2% |
| Suppliers | 440/4 | €6,118 | €3,478 | -€2,640 | -43.2% |
| Advances received on contracts in progress | 46 | €24,699 | €0 | -€24,699 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,337 | €23,794 | +€8,457 | +55.1% |
| Taxes | 450/3 | €15,337 | €23,794 | +€8,457 | +55.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,871 | €10,049 | -€822 | -7.6% |
| Other operating charges | 640/8 | €635 | €1,801 | +€1,166 | +183.7% |
| Gross operating margin | 9900 | -€78,552 | €26,876 | +€105,428 | |
| Operating profit (loss) | 9901 | -€90,058 | €15,026 | +€105,084 | |
| Financial income | 75/76B | €5,469 | €6,892 | +€1,423 | +26.0% |
| Recurring financial income | 75 | €5,469 | €6,892 | +€1,423 | +26.0% |
| Financial charges | 65/66B | €1,153 | €1,743 | +€590 | +51.2% |
| Recurring financial charges | 65 | €1,153 | €1,743 | +€590 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | -€85,742 | €20,175 | +€105,916 | |
| Income taxes | 67/77 | €308 | €0 | -€308 | -100.0% |
| Profit (loss) for the period | 9904 | -€86,050 | €20,175 | +€106,224 | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,050 | €20,175 | +€106,224 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.