CL Conseil: 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 Conseil
Largest movements
- Cash +€16,034
up €16,034 (+78.3%), from €20,475 to €36,510
mainly Depreciation (+€7,585) and Receivables within one year (+€4,337)
- Tangible fixed assets -€7,585
down €7,585 (-91.4%), from €8,297 to €711
of which Furniture and vehicles: -€6,488
- Receivables within one year -€4,337
down €4,337 (-21.8%), from €19,929 to €15,591
of which Other amounts receivable: -€3,968
- Other debts +€3,306
new in 2025: €3,306
- Reserves +€2,931
up €2,931 (+524%), from €559 to €3,490
- Tax, wage and social debts -€1,415
down €1,415 (-27.8%), from €5,084 to €3,670
of which Remuneration and social security: -€1,100
- Gross operating margin +€4,697
up €4,697 (+71.4%), from €6,578 to €11,275
- Depreciation -€3,715
down €3,715 (-32.9%), from €11,300 to €7,585
- Financial income +€2,517
up €2,517 (+1,458%), from €173 to €2,690
of which Non-recurring financial income: +€2,624
- Financial charges -€362
down €362 (-69.8%), from €520 to €157
of which Non-recurring financial charges: -€391
- Taxes +€157
up €157 (+12.6%), from €1,246 to €1,403
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 | €51,141 | €55,727 | +€4,586 | +9.0% |
| Fixed assets | 21/28 | €8,297 | €711 | -€7,585 | -91.4% |
| Tangible fixed assets | 22/27 | €8,297 | €711 | -€7,585 | -91.4% |
| Plant, machinery and equipment | 23 | €1,809 | €711 | -€1,097 | -60.7% |
| Furniture and vehicles | 24 | €6,488 | - | -€6,488 | |
| Current assets | 29/58 | €42,845 | €55,016 | +€12,171 | +28.4% |
| Amounts receivable within one year | 40/41 | €19,929 | €15,591 | -€4,337 | -21.8% |
| Trade receivables | 40 | €13,864 | €13,495 | -€369 | -2.7% |
| Other amounts receivable | 41 | €6,065 | €2,097 | -€3,968 | -65.4% |
| Cash at bank and in hand | 54/58 | €20,475 | €36,510 | +€16,034 | +78.3% |
| Deferred charges and accrued income | 490/1 | €2,440 | €2,915 | +€474 | +19.4% |
| Total equity and liabilities | 10/49 | €51,141 | €55,727 | +€4,586 | +9.0% |
| Equity | 10/15 | €8,377 | €11,308 | +€2,931 | +35.0% |
| Contributions | 10/11 | €8,391 | €8,391 | = | 0.0% |
| Reserves | 13 | €559 | €3,490 | +€2,931 | +524% |
| Distributable reserves | 133 | €559 | €3,490 | +€2,931 | +524% |
| Profit (loss) carried forward | 14 | -€573 | -€573 | = | 0.0% |
| Provisions and deferred taxes | 16 | €35,055 | €35,055 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,055 | €35,055 | = | 0.0% |
| Other liabilities and charges | 164/5 | €35,055 | €35,055 | = | 0.0% |
| Amounts payable | 17/49 | €7,709 | €9,364 | +€1,655 | +21.5% |
| Amounts payable within one year | 42/48 | €7,313 | €8,964 | +€1,651 | +22.6% |
| Trade debts | 44 | €2,229 | €1,989 | -€240 | -10.8% |
| Suppliers | 440/4 | €2,229 | €1,989 | -€240 | -10.8% |
| Taxes, remuneration and social security | 45 | €5,084 | €3,670 | -€1,415 | -27.8% |
| Taxes | 450/3 | €2,584 | €2,270 | -€315 | -12.2% |
| Remuneration and social security | 454/9 | €2,500 | €1,400 | -€1,100 | -44.0% |
| Other amounts payable | 47/48 | - | €3,306 | +€3,306 | |
| Accrued charges and deferred income | 492/3 | €396 | €400 | +€4 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,300 | €7,585 | -€3,715 | -32.9% |
| Other operating charges | 640/8 | €1,836 | €1,888 | +€52 | +2.9% |
| Gross operating margin | 9900 | €6,578 | €11,275 | +€4,697 | +71.4% |
| Operating profit (loss) | 9901 | -€6,558 | €1,802 | +€8,360 | |
| Financial income | 75/76B | €173 | €2,690 | +€2,517 | +1,458% |
| Recurring financial income | 75 | €173 | €65 | -€107 | -62.1% |
| Non-recurring financial income | 76B | - | €2,624 | +€2,624 | |
| Financial charges | 65/66B | €520 | €157 | -€362 | -69.8% |
| Recurring financial charges | 65 | €129 | €157 | +€28 | +22.1% |
| Non-recurring financial charges | 66B | €391 | - | -€391 | |
| Profit (loss) for the period before taxes | 9903 | -€6,905 | €4,335 | +€11,239 | |
| Income taxes | 67/77 | €1,246 | €1,403 | +€157 | +12.6% |
| Profit (loss) for the period | 9904 | -€8,151 | €2,931 | +€11,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,151 | €2,931 | +€11,082 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.