CKLC: 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.
CKLC
Largest movements
- Receivables within one year -€8,151
down €8,151 (-97.6%), from €8,353 to €201
of which Trade receivables: -€8,151
- Cash -€4,944
down €4,944 (-59.5%), from €8,306 to €3,361
mainly Net result for the year (-€7,392) and Trade debts (-€6,389)
- Tangible fixed assets -€3,969
down €3,969 (-33.7%), from €11,775 to €7,805
of which Furniture and vehicles: -€2,063
- Profit (loss) carried forward -€7,392
down €7,392 (-43.4%), from -€17,028 to -€24,420
- Trade debts -€6,389
down €6,389 (-71.4%), from €8,953 to €2,564
- Debts after one year -€3,418
down €3,418 (-65.4%), from €5,223 to €1,805
- Other debts -€585
down €585 (-45.8%), from €1,277 to €692
- Tax, wage and social debts +€568
up €568 (+30.9%), from €1,841 to €2,409
- Gross operating margin -€8,607
down €8,607 (-95.5%), from €9,012 to €405
- Other operating charges -€403
down €403 (-26.6%), from €1,517 to €1,114
- Financial charges -€234
down €234 (-8.8%), from €2,671 to €2,437
- Financial income -€154
down €154 (-55.4%), from €278 to €124
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.
Cash bridge derived
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 | €28,750 | €11,468 | -€17,282 | -60.1% |
| Fixed assets | 21/28 | €11,775 | €7,805 | -€3,969 | -33.7% |
| Tangible fixed assets | 22/27 | €11,775 | €7,805 | -€3,969 | -33.7% |
| Plant, machinery and equipment | 23 | €8,086 | €6,179 | -€1,906 | -23.6% |
| Furniture and vehicles | 24 | €3,689 | €1,626 | -€2,063 | -55.9% |
| Current assets | 29/58 | €16,976 | €3,663 | -€13,313 | -78.4% |
| Amounts receivable within one year | 40/41 | €8,353 | €201 | -€8,151 | -97.6% |
| Trade receivables | 40 | €8,340 | €188 | -€8,151 | -97.7% |
| Other amounts receivable | 41 | €13 | €13 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,306 | €3,361 | -€4,944 | -59.5% |
| Deferred charges and accrued income | 490/1 | €317 | €100 | -€217 | -68.4% |
| Total equity and liabilities | 10/49 | €28,750 | €11,468 | -€17,282 | -60.1% |
| Equity | 10/15 | €7,972 | €580 | -€7,392 | -92.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,028 | -€24,420 | -€7,392 | -43.4% |
| Amounts payable | 17/49 | €20,778 | €10,888 | -€9,890 | -47.6% |
| Amounts payable after more than one year | 17 | €5,223 | €1,805 | -€3,418 | -65.4% |
| Financial debts | 170/4 | €5,223 | €1,805 | -€3,418 | -65.4% |
| Amounts payable within one year | 42/48 | €15,248 | €9,083 | -€6,164 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €3,176 | €3,418 | +€241 | +7.6% |
| Trade debts | 44 | €8,953 | €2,564 | -€6,389 | -71.4% |
| Suppliers | 440/4 | €8,953 | €2,564 | -€6,389 | -71.4% |
| Taxes, remuneration and social security | 45 | €1,841 | €2,409 | +€568 | +30.9% |
| Taxes | 450/3 | €1,841 | €2,409 | +€568 | +30.9% |
| Other amounts payable | 47/48 | €1,277 | €692 | -€585 | -45.8% |
| Accrued charges and deferred income | 492/3 | €307 | €0 | -€307 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,004 | €3,969 | -€35 | -0.9% |
| Other operating charges | 640/8 | €1,517 | €1,114 | -€403 | -26.6% |
| Gross operating margin | 9900 | €9,012 | €405 | -€8,607 | -95.5% |
| Operating profit (loss) | 9901 | €3,491 | -€4,678 | -€8,169 | |
| Financial income | 75/76B | €278 | €124 | -€154 | -55.4% |
| Recurring financial income | 75 | €278 | €124 | -€154 | -55.4% |
| Financial charges | 65/66B | €2,671 | €2,437 | -€234 | -8.8% |
| Recurring financial charges | 65 | €2,671 | €2,437 | -€234 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €1,098 | -€6,991 | -€8,090 | |
| Income taxes | 67/77 | €480 | €401 | -€79 | -16.5% |
| Profit (loss) for the period | 9904 | €618 | -€7,392 | -€8,010 | |
| Profit (loss) for the period to be appropriated | 9905 | €618 | -€7,392 | -€8,010 |
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 9 October 2026 via checked.be.