C.L.Vian: what changed
What changed
C.L.Vian
NACE 10.111, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€13,219
2024 · €36,580-€23,361
Equity
€120,069
2024 · €106,851+€13,219
Cash
€15,431
2024 · €16,924-€1,494
Balance sheet total
€596,343
2024 · €217,723+€378,620
Largest movements
Assets
- Tangible fixed assets +€379,281
up €379,281 (+1,308%), from €28,988 to €408,269
of which Land and buildings: +€387,083
- Intangible fixed assets -€15,400
down €15,400 (-13.1%), from €117,241 to €101,841
- Receivables within one year +€11,446
up €11,446 (+34.0%), from €33,664 to €45,110
of which Trade receivables: +€6,721
Equity and liabilities
- Debts after one year +€352,208
new in 2025: €352,208
of which Financial debts: +€274,208
- Current portion of long-term debt +€15,102
new in 2025: €15,102
- Trade debts -€14,916
down €14,916 (-25.5%), from €58,476 to €43,561
- Profit (loss) carried forward +€13,219
up €13,219 (+15.2%), from €86,851 to €100,069
- Other debts +€13,144
up €13,144 (+45.3%), from €28,992 to €42,136
Income statement
- Staff costs +€48,845
up €48,845 (+84.1%), from €58,094 to €106,939
- Gross operating margin +€32,935
up €32,935 (+24.2%), from €136,292 to €169,227
- Depreciation +€11,847
up €11,847 (+51.7%), from €22,902 to €34,749
- Taxes -€5,721
down €5,721 (-82.4%), from €6,945 to €1,224
- Financial charges +€3,103
up €3,103 (+183%), from €1,692 to €4,796
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,580
Gross operating margin
+€32,935
Staff costs
-€48,845
Depreciation
-€11,847
Write-downs
-€728
Other operating charges
+€2,472
Financial income
+€34
Financial charges
-€3,103
Taxes
+€5,721
Result 2025
€13,219
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,827
Investment
-€398,630
Financing
+€367,309
Cash 2024
€16,924
From operations (derived)
+€29,827
Net result for the year
+€13,219
Depreciation
+€34,749
Smaller working-capital items
-€834
Receivables within one year
-€11,446
Deferred charges and accrued income
-€4,089
Trade debts
-€14,916
Other debts
+€13,144
Investment (derived)
-€398,630
Investment in fixed assets (net)
-€398,630
Financing
+€367,309
Debts after one year
+€352,208
Current portion of long-term debt
+€15,102
Cash 2025
€15,431
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,723 | €596,343 | +€378,620 | +174% |
| Fixed assets | 21/28 | €146,229 | €510,110 | +€363,881 | +249% |
| Intangible fixed assets | 21 | €117,241 | €101,841 | -€15,400 | -13.1% |
| Tangible fixed assets | 22/27 | €28,988 | €408,269 | +€379,281 | +1,308% |
| Land and buildings | 22 | €2,306 | €389,388 | +€387,083 | +16,789% |
| Plant, machinery and equipment | 23 | €17,924 | €13,106 | -€4,817 | -26.9% |
| Furniture and vehicles | 24 | €8,759 | €5,774 | -€2,984 | -34.1% |
| Current assets | 29/58 | €71,494 | €86,233 | +€14,739 | +20.6% |
| Stocks and contracts in progress | 3 | €13,470 | €14,168 | +€698 | +5.2% |
| Stocks | 30/36 | €13,470 | €14,168 | +€698 | +5.2% |
| Amounts receivable within one year | 40/41 | €33,664 | €45,110 | +€11,446 | +34.0% |
| Trade receivables | 40 | €28,558 | €35,278 | +€6,721 | +23.5% |
| Other amounts receivable | 41 | €5,106 | €9,831 | +€4,725 | +92.5% |
| Cash at bank and in hand | 54/58 | €16,924 | €15,431 | -€1,494 | -8.8% |
| Deferred charges and accrued income | 490/1 | €7,435 | €11,525 | +€4,089 | +55.0% |
| Total equity and liabilities | 10/49 | €217,723 | €596,343 | +€378,620 | +174% |
| Equity | 10/15 | €106,851 | €120,069 | +€13,219 | +12.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,851 | €100,069 | +€13,219 | +15.2% |
| Amounts payable | 17/49 | €110,872 | €476,274 | +€365,401 | +330% |
| Amounts payable after more than one year | 17 | - | €352,208 | +€352,208 | |
| Financial debts | 170/4 | - | €274,208 | +€274,208 | |
| Other amounts payable | 178/9 | - | €78,000 | +€78,000 | |
| Amounts payable within one year | 42/48 | €110,872 | €124,066 | +€13,194 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | - | €15,102 | +€15,102 | |
| Trade debts | 44 | €58,476 | €43,561 | -€14,916 | -25.5% |
| Suppliers | 440/4 | €58,476 | €43,561 | -€14,916 | -25.5% |
| Taxes, remuneration and social security | 45 | €23,404 | €23,268 | -€136 | -0.6% |
| Taxes | 450/3 | €13,926 | €9,000 | -€4,926 | -35.4% |
| Remuneration and social security | 454/9 | €9,478 | €14,268 | +€4,790 | +50.5% |
| Other amounts payable | 47/48 | €28,992 | €42,136 | +€13,144 | +45.3% |
| Remuneration, social security and pensions | 62 | €58,094 | €106,939 | +€48,845 | +84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,902 | €34,749 | +€11,847 | +51.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,348 | €2,075 | +€728 | +54.0% |
| Other operating charges | 640/8 | €8,751 | €6,279 | -€2,472 | -28.2% |
| Gross operating margin | 9900 | €136,292 | €169,227 | +€32,935 | +24.2% |
| Operating profit (loss) | 9901 | €45,197 | €19,185 | -€26,012 | -57.6% |
| Financial income | 75/76B | €20 | €53 | +€34 | +172% |
| Recurring financial income | 75 | €20 | €53 | +€34 | +172% |
| Financial charges | 65/66B | €1,692 | €4,796 | +€3,103 | +183% |
| Recurring financial charges | 65 | €1,692 | €4,796 | +€3,103 | +183% |
| Profit (loss) for the period before taxes | 9903 | €43,525 | €14,442 | -€29,082 | -66.8% |
| Income taxes | 67/77 | €6,945 | €1,224 | -€5,721 | -82.4% |
| Profit (loss) for the period | 9904 | €36,580 | €13,219 | -€23,361 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,580 | €13,219 | -€23,361 | -63.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.