CL Conseils: 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 Conseils
Largest movements
- Tangible fixed assets +€536,641
up €536,641 (+1,149%), from €46,722 to €583,363
of which Land and buildings: +€556,832
- Cash -€200,416
down €200,416 (-53.8%), from €372,236 to €171,820
mainly Investment in fixed assets (net) (-€575,715) and Contributions, distributions and other (-€424,479)
- Receivables within one year -€43,829
down €43,829 (-47.4%), from €92,494 to €48,665
of which Trade receivables: -€26,000
- Other debts +€346,480
up €346,480 (+583,693%), from €59 to €346,539
- Reserves -€240,836
down €240,836 (-47.3%), from €508,679 to €267,842
of which Distributable reserves: -€240,836
- Debts after one year +€168,027
new in 2025: €168,027
- Current portion of long-term debt +€12,608
up €12,608 (+249%), from €5,068 to €17,676
- Depreciation +€16,235
up €16,235 (+71.1%), from €22,839 to €39,074
- Taxes +€13,307
up €13,307 (+52.5%), from €25,328 to €38,635
- Financial charges +€12,097
up €12,097 (+1,971%), from €614 to €12,711
- Financial income +€11,377
up €11,377 (+24.7%), from €46,074 to €57,451
- Other operating charges +€2,284
up €2,284 (+153%), from €1,490 to €3,774
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 | €516,452 | €808,919 | +€292,467 | +56.6% |
| Fixed assets | 21/28 | €51,722 | €588,363 | +€536,641 | +1,038% |
| Tangible fixed assets | 22/27 | €46,722 | €583,363 | +€536,641 | +1,149% |
| Land and buildings | 22 | - | €556,832 | +€556,832 | |
| Furniture and vehicles | 24 | €46,548 | €23,614 | -€22,935 | -49.3% |
| Other tangible fixed assets | 26 | €174 | €2,918 | +€2,744 | +1,577% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €464,730 | €220,556 | -€244,174 | -52.5% |
| Amounts receivable within one year | 40/41 | €92,494 | €48,665 | -€43,829 | -47.4% |
| Trade receivables | 40 | €56,000 | €30,000 | -€26,000 | -46.4% |
| Other amounts receivable | 41 | €36,494 | €18,665 | -€17,829 | -48.9% |
| Cash at bank and in hand | 54/58 | €372,236 | €171,820 | -€200,416 | -53.8% |
| Deferred charges and accrued income | 490/1 | - | €71 | +€71 | |
| Total equity and liabilities | 10/49 | €516,452 | €808,919 | +€292,467 | +56.6% |
| Equity | 10/15 | €510,179 | €269,342 | -€240,836 | -47.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €508,679 | €267,842 | -€240,836 | -47.3% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €424,479 | €183,642 | -€240,836 | -56.7% |
| Amounts payable | 17/49 | €6,274 | €539,577 | +€533,303 | +8,501% |
| Amounts payable after more than one year | 17 | - | €168,027 | +€168,027 | |
| Financial debts | 170/4 | - | €168,027 | +€168,027 | |
| Amounts payable within one year | 42/48 | €6,274 | €371,550 | +€365,277 | +5,822% |
| Current portion of amounts payable after more than one year | 42 | €5,068 | €17,676 | +€12,608 | +249% |
| Trade debts | 44 | €1,147 | €735 | -€411 | -35.9% |
| Suppliers | 440/4 | €1,147 | €735 | -€411 | -35.9% |
| Taxes, remuneration and social security | 45 | - | €6,600 | +€6,600 | |
| Taxes | 450/3 | - | €3,100 | +€3,100 | |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €59 | €346,539 | +€346,480 | +583,693% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,839 | €39,074 | +€16,235 | +71.1% |
| Other operating charges | 640/8 | €1,490 | €3,774 | +€2,284 | +153% |
| Gross operating margin | 9900 | €220,780 | €220,385 | -€395 | -0.2% |
| Operating profit (loss) | 9901 | €196,451 | €177,537 | -€18,914 | -9.6% |
| Financial income | 75/76B | €46,074 | €57,451 | +€11,377 | +24.7% |
| Recurring financial income | 75 | €46,074 | €57,451 | +€11,377 | +24.7% |
| Financial charges | 65/66B | €614 | €12,711 | +€12,097 | +1,971% |
| Recurring financial charges | 65 | €614 | €12,711 | +€12,097 | +1,971% |
| Profit (loss) for the period before taxes | 9903 | €241,912 | €222,278 | -€19,634 | -8.1% |
| Income taxes | 67/77 | €25,328 | €38,635 | +€13,307 | +52.5% |
| Profit (loss) for the period | 9904 | €216,584 | €183,642 | -€32,941 | -15.2% |
| Transfer to tax-exempt reserves | 689 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,384 | €183,642 | +€51,259 | +38.7% |
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 13 October 2026 via checked.be.