CL-COMPUTING: 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.
CL-COMPUTING
Largest movements
- Receivables within one year -€48,862
down €48,862 (-77.6%), from €62,937 to €14,075
of which Trade receivables: -€40,862
- Cash -€41,945
down €41,945 (-83.8%), from €50,033 to €8,087
mainly Contributions, distributions and other (-€50,773) and Net result for the year (-€31,683)
- Tangible fixed assets +€12,804
up €12,804 (+1488.3%), from €860 to €13,664
- Current investments +€3,500
up €3,500 (+17.8%), from €19,676 to €23,175
- Reserves -€50,773
down €50,773 (-63.1%), from €80,415 to €29,642
of which Distributable reserves: -€50,773
- Profit (loss) carried forward -€31,683
down €31,683, from €14,857 to -€16,826
- Tax, wage and social debts +€5,033
up €5,033 (+6.7%), from €74,737 to €79,770
- Trade debts +€2,862
up €2,862 (+26.5%), from €10,797 to €13,660
- Taxes +€42,255
up €42,255 (+1690.2%), from €2,500 to €44,755
- Gross operating margin +€21,404
up €21,404 (+1905.8%), from €1,123 to €22,527
- Financial charges +€3,174
up €3,174 (+96.1%), from €3,303 to €6,476
- Depreciation -€480
down €480 (-62.6%), from €766 to €287
- Other operating charges -€418
down €418 (-13.4%), from €3,111 to €2,693
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 | €187,005 | €112,502 | -€74,503 | -39.8% |
| Fixed assets | 21/28 | €54,360 | €67,164 | +€12,804 | +23.6% |
| Tangible fixed assets | 22/27 | €860 | €13,664 | +€12,804 | +1488.3% |
| Furniture and vehicles | 24 | €860 | €13,664 | +€12,804 | +1488.3% |
| Financial fixed assets | 28 | €53,500 | €53,500 | = | 0.0% |
| Current assets | 29/58 | €132,645 | €45,338 | -€87,307 | -65.8% |
| Amounts receivable within one year | 40/41 | €62,937 | €14,075 | -€48,862 | -77.6% |
| Trade receivables | 40 | €49,937 | €9,075 | -€40,862 | -81.8% |
| Other amounts receivable | 41 | €13,000 | €5,000 | -€8,000 | -61.5% |
| Current investments | 50/53 | €19,676 | €23,175 | +€3,500 | +17.8% |
| Cash at bank and in hand | 54/58 | €50,033 | €8,087 | -€41,945 | -83.8% |
| Total equity and liabilities | 10/49 | €187,005 | €112,502 | -€74,503 | -39.8% |
| Equity | 10/15 | €101,472 | €19,015 | -€82,456 | -81.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,415 | €29,642 | -€50,773 | -63.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,555 | €27,782 | -€50,773 | -64.6% |
| Profit (loss) carried forward | 14 | €14,857 | -€16,826 | -€31,683 | |
| Amounts payable | 17/49 | €85,534 | €93,487 | +€7,953 | +9.3% |
| Amounts payable within one year | 42/48 | €85,534 | €93,487 | +€7,953 | +9.3% |
| Trade debts | 44 | €10,797 | €13,660 | +€2,862 | +26.5% |
| Suppliers | 440/4 | €10,797 | €13,660 | +€2,862 | +26.5% |
| Taxes, remuneration and social security | 45 | €74,737 | €79,770 | +€5,033 | +6.7% |
| Taxes | 450/3 | €74,737 | €79,770 | +€5,033 | +6.7% |
| Other amounts payable | 47/48 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €287 | -€480 | -62.6% |
| Other operating charges | 640/8 | €3,111 | €2,693 | -€418 | -13.4% |
| Gross operating margin | 9900 | €1,123 | €22,527 | +€21,404 | +1905.8% |
| Operating profit (loss) | 9901 | -€2,754 | €19,548 | +€22,302 | |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €3,303 | €6,476 | +€3,174 | +96.1% |
| Recurring financial charges | 65 | €3,303 | €6,476 | +€3,174 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,991 | €13,071 | +€19,063 | |
| Income taxes | 67/77 | €2,500 | €44,755 | +€42,255 | +1690.2% |
| Profit (loss) for the period | 9904 | -€8,491 | -€31,683 | -€23,192 | -273.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,491 | -€31,683 | -€23,192 | -273.1% |
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 10 October 2026 via checked.be.