C.L. Team: 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. Team
Largest movements
- Deferred charges and accrued income -€6,045
down €6,045 (-49.5%), from €12,209 to €6,164
- Intangible fixed assets -€2,171
down €2,171 (-30.7%), from €7,066 to €4,895
- Receivables within one year -€893
down €893 (-3.6%), from €24,727 to €23,834
of which Trade receivables: -€1,052
- Profit (loss) carried forward -€9,500
down €9,500 (-100%), from €9,500 to €0
- Debts after one year -€7,733
down €7,733 (-53.5%), from €14,467 to €6,734
- Other debts +€3,966
up €3,966 (+52.3%), from €7,582 to €11,548
- Trade debts +€1,819
up €1,819 (+14.1%), from €12,898 to €14,716
- Tax, wage and social debts +€1,113
up €1,113 (+53.3%), from €2,087 to €3,200
of which Taxes: +€2,140
- Staff costs -€42,243
down €42,243, from €41,418 to -€825
- Gross operating margin -€37,724
down €37,724 (-71.5%), from €52,759 to €15,035
- Financial charges -€3,526
down €3,526 (-46.0%), from €7,669 to €4,143
- Taxes +€2,705
up €2,705 (+606%), from €447 to €3,152
- Other operating charges +€1,038
up €1,038 (+434%), from €239 to €1,278
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 | €65,903 | €55,931 | -€9,972 | -15.1% |
| Fixed assets | 21/28 | €10,981 | €8,304 | -€2,678 | -24.4% |
| Intangible fixed assets | 21 | €7,066 | €4,895 | -€2,171 | -30.7% |
| Tangible fixed assets | 22/27 | €1,681 | €1,109 | -€572 | -34.0% |
| Furniture and vehicles | 24 | €1,681 | €1,109 | -€572 | -34.0% |
| Financial fixed assets | 28 | €2,235 | €2,300 | +€65 | +2.9% |
| Current assets | 29/58 | €54,922 | €47,628 | -€7,294 | -13.3% |
| Amounts receivable within one year | 40/41 | €24,727 | €23,834 | -€893 | -3.6% |
| Trade receivables | 40 | €22,623 | €21,571 | -€1,052 | -4.7% |
| Other amounts receivable | 41 | €2,104 | €2,263 | +€159 | +7.6% |
| Cash at bank and in hand | 54/58 | €17,986 | €17,630 | -€357 | -2.0% |
| Deferred charges and accrued income | 490/1 | €12,209 | €6,164 | -€6,045 | -49.5% |
| Total equity and liabilities | 10/49 | €65,903 | €55,931 | -€9,972 | -15.1% |
| Equity | 10/15 | €21,500 | €12,000 | -€9,500 | -44.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,500 | €0 | -€9,500 | -100% |
| Amounts payable | 17/49 | €44,403 | €43,931 | -€472 | -1.1% |
| Amounts payable after more than one year | 17 | €14,467 | €6,734 | -€7,733 | -53.5% |
| Financial debts | 170/4 | €14,467 | €6,734 | -€7,733 | -53.5% |
| Amounts payable within one year | 42/48 | €29,936 | €37,197 | +€7,261 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €7,370 | €7,733 | +€363 | +4.9% |
| Trade debts | 44 | €12,898 | €14,716 | +€1,819 | +14.1% |
| Suppliers | 440/4 | €12,898 | €14,716 | +€1,819 | +14.1% |
| Taxes, remuneration and social security | 45 | €2,087 | €3,200 | +€1,113 | +53.3% |
| Taxes | 450/3 | €1,060 | €3,200 | +€2,140 | +202% |
| Remuneration and social security | 454/9 | €1,027 | - | -€1,027 | |
| Other amounts payable | 47/48 | €7,582 | €11,548 | +€3,966 | +52.3% |
| Remuneration, social security and pensions | 62 | €41,418 | -€825 | -€42,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €2,743 | +€537 | +24.4% |
| Other operating charges | 640/8 | €239 | €1,278 | +€1,038 | +434% |
| Gross operating margin | 9900 | €52,759 | €15,035 | -€37,724 | -71.5% |
| Operating profit (loss) | 9901 | €8,897 | €11,840 | +€2,943 | +33.1% |
| Financial income | 75/76B | €543 | €280 | -€263 | -48.5% |
| Recurring financial income | 75 | €543 | €280 | -€263 | -48.5% |
| Financial charges | 65/66B | €7,669 | €4,143 | -€3,526 | -46.0% |
| Recurring financial charges | 65 | €7,669 | €4,143 | -€3,526 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €1,770 | €7,977 | +€6,207 | +351% |
| Income taxes | 67/77 | €447 | €3,152 | +€2,705 | +606% |
| Profit (loss) for the period | 9904 | €1,323 | €4,825 | +€3,501 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €1,323 | €4,825 | +€3,501 | +265% |
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 22 October 2026 via checked.be.