C LA VIE: 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 LA VIE
Largest movements
- Tangible fixed assets -€30,306
down €30,306 (-66.6%), from €45,498 to €15,191
of which Other tangible fixed assets: -€17,900
- Stocks and contracts -€26,096
down €26,096 (-21.9%), from €118,987 to €92,891
- Cash -€11,617
down €11,617 (-11.2%), from €103,824 to €92,208
mainly Contributions, distributions and other (-€28,405) and Other debts (-€23,534)
- Receivables within one year +€5,716
up €5,716 (+638%), from €896 to €6,613
of which Trade receivables: +€4,950
- Other debts -€23,534
down €23,534 (-60.2%), from €39,062 to €15,529
- Debts after one year -€17,494
down €17,494 (-100%), from €17,494 to €0
- Reserves -€12,003
down €12,003 (-12.1%), from €99,181 to €87,178
- Current portion of long-term debt -€9,989
down €9,989 (-36.3%), from €27,483 to €17,494
- Trade debts +€9,585
up €9,585 (+81.0%), from €11,836 to €21,421
- Staff costs -€7,067
down €7,067 (-47.3%), from €14,949 to €7,881
- Gross operating margin -€5,506
down €5,506 (-8.1%), from €67,756 to €62,250
- Financial income -€1,058
down €1,058 (-13.3%), from €7,946 to €6,887
- Financial charges -€731
down €731 (-13.1%), from €5,600 to €4,869
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 | €272,386 | €209,555 | -€62,831 | -23.1% |
| Fixed assets | 21/28 | €45,498 | €15,191 | -€30,306 | -66.6% |
| Tangible fixed assets | 22/27 | €45,498 | €15,191 | -€30,306 | -66.6% |
| Furniture and vehicles | 24 | €23,386 | €10,979 | -€12,407 | -53.1% |
| Other tangible fixed assets | 26 | €22,112 | €4,212 | -€17,900 | -81.0% |
| Current assets | 29/58 | €226,888 | €194,364 | -€32,525 | -14.3% |
| Stocks and contracts in progress | 3 | €118,987 | €92,891 | -€26,096 | -21.9% |
| Stocks | 30/36 | €118,987 | €92,891 | -€26,096 | -21.9% |
| Amounts receivable within one year | 40/41 | €896 | €6,613 | +€5,716 | +638% |
| Trade receivables | 40 | €896 | €5,847 | +€4,950 | +552% |
| Other amounts receivable | 41 | - | €766 | +€766 | |
| Cash at bank and in hand | 54/58 | €103,824 | €92,208 | -€11,617 | -11.2% |
| Deferred charges and accrued income | 490/1 | €3,181 | €2,653 | -€528 | -16.6% |
| Total equity and liabilities | 10/49 | €272,386 | €209,555 | -€62,831 | -23.1% |
| Equity | 10/15 | €149,181 | €137,178 | -€12,003 | -8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €99,181 | €87,178 | -€12,003 | -12.1% |
| Distributable reserves | 133 | €99,181 | €87,178 | -€12,003 | -12.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,205 | €72,377 | -€50,828 | -41.3% |
| Amounts payable after more than one year | 17 | €17,494 | €0 | -€17,494 | -100% |
| Financial debts | 170/4 | €17,494 | €0 | -€17,494 | -100% |
| Amounts payable within one year | 42/48 | €103,833 | €70,445 | -€33,389 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €27,483 | €17,494 | -€9,989 | -36.3% |
| Trade debts | 44 | €11,836 | €21,421 | +€9,585 | +81.0% |
| Suppliers | 440/4 | €11,836 | €21,421 | +€9,585 | +81.0% |
| Taxes, remuneration and social security | 45 | €25,452 | €16,001 | -€9,451 | -37.1% |
| Taxes | 450/3 | €22,284 | €12,696 | -€9,588 | -43.0% |
| Remuneration and social security | 454/9 | €3,168 | €3,305 | +€137 | +4.3% |
| Other amounts payable | 47/48 | €39,062 | €15,529 | -€23,534 | -60.2% |
| Accrued charges and deferred income | 492/3 | €1,878 | €1,933 | +€55 | +2.9% |
| Remuneration, social security and pensions | 62 | €14,949 | €7,881 | -€7,067 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,204 | €30,306 | +€102 | +0.3% |
| Other operating charges | 640/8 | €2,500 | €2,436 | -€64 | -2.6% |
| Gross operating margin | 9900 | €67,756 | €62,250 | -€5,506 | -8.1% |
| Operating profit (loss) | 9901 | €20,104 | €21,627 | +€1,523 | +7.6% |
| Financial income | 75/76B | €7,946 | €6,887 | -€1,058 | -13.3% |
| Recurring financial income | 75 | €7,946 | €6,887 | -€1,058 | -13.3% |
| Financial charges | 65/66B | €5,600 | €4,869 | -€731 | -13.1% |
| Recurring financial charges | 65 | €5,600 | €4,869 | -€731 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €22,449 | €23,645 | +€1,196 | +5.3% |
| Income taxes | 67/77 | €6,968 | €7,244 | +€276 | +4.0% |
| Profit (loss) for the period | 9904 | €15,481 | €16,402 | +€921 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,481 | €16,402 | +€921 | +5.9% |
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 31 October 2026 via checked.be.