CL Consulting: 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 Consulting
Largest movements
- Receivables within one year +€82,876
up €82,876 (+384.9%), from €21,534 to €104,410
of which Trade receivables: +€80,189
- Tangible fixed assets +€80,330
up €80,330 (+64.1%), from €125,258 to €205,588
of which Land and buildings: +€91,252
- Cash +€16,772
up €16,772 (+28.5%), from €58,838 to €75,610
mainly Other debts (+€137,368) and Trade debts (+€67,264)
- Other debts +€137,368
up €137,368 (+2399.5%), from €5,725 to €143,093
- Reserves -€106,005
down €106,005 (-54.1%), from €196,021 to €90,016
- Trade debts +€67,264
up €67,264 (+1984.7%), from €3,389 to €70,653
- Debts after one year +€52,149
new in 2025: €52,149
- Current portion of long-term debt +€17,015
new in 2025: €17,015
- Financial charges +€24,555
up €24,555 (+83.0%), from €29,589 to €54,144
- Financial income +€9,851
up €9,851 (+98511400.0%), from €0 to €9,851
of which Non-recurring financial income: +€9,078
- Taxes -€4,522
down €4,522 (-39.9%), from €11,320 to €6,798
- Other operating charges -€3,324
down €3,324 (-88.9%), from €3,741 to €417
- Gross operating margin +€3,120
up €3,120 (+4.1%), from €75,218 to €78,338
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 | €223,735 | €400,056 | +€176,321 | +78.8% |
| Fixed assets | 21/28 | €125,258 | €205,588 | +€80,330 | +64.1% |
| Tangible fixed assets | 22/27 | €125,258 | €205,588 | +€80,330 | +64.1% |
| Land and buildings | 22 | €114,335 | €205,588 | +€91,252 | +79.8% |
| Furniture and vehicles | 24 | €10,922 | - | -€10,922 | |
| Current assets | 29/58 | €98,477 | €194,468 | +€95,991 | +97.5% |
| Amounts receivable within one year | 40/41 | €21,534 | €104,410 | +€82,876 | +384.9% |
| Trade receivables | 40 | €13,735 | €93,924 | +€80,189 | +583.8% |
| Other amounts receivable | 41 | €7,799 | €10,486 | +€2,687 | +34.5% |
| Cash at bank and in hand | 54/58 | €58,838 | €75,610 | +€16,772 | +28.5% |
| Deferred charges and accrued income | 490/1 | €18,106 | €14,448 | -€3,658 | -20.2% |
| Total equity and liabilities | 10/49 | €223,735 | €400,056 | +€176,321 | +78.8% |
| Equity | 10/15 | €214,621 | €108,616 | -€106,005 | -49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,021 | €90,016 | -€106,005 | -54.1% |
| Distributable reserves | 133 | €196,021 | €90,016 | -€106,005 | -54.1% |
| Amounts payable | 17/49 | €9,114 | €291,439 | +€282,326 | +3097.8% |
| Amounts payable after more than one year | 17 | - | €52,149 | +€52,149 | |
| Financial debts | 170/4 | - | €52,149 | +€52,149 | |
| Amounts payable within one year | 42/48 | €9,114 | €239,291 | +€230,177 | +2525.6% |
| Current portion of amounts payable after more than one year | 42 | - | €17,015 | +€17,015 | |
| Trade debts | 44 | €3,389 | €70,653 | +€67,264 | +1984.7% |
| Suppliers | 440/4 | €3,389 | €70,653 | +€67,264 | +1984.7% |
| Taxes, remuneration and social security | 45 | - | €8,531 | +€8,531 | |
| Taxes | 450/3 | - | €8,531 | +€8,531 | |
| Other amounts payable | 47/48 | €5,725 | €143,093 | +€137,368 | +2399.5% |
| Non-recurring operating income | 76A | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,992 | €9,160 | +€2,168 | +31.0% |
| Other operating charges | 640/8 | €3,741 | €417 | -€3,324 | -88.9% |
| Gross operating margin | 9900 | €75,218 | €78,338 | +€3,120 | +4.1% |
| Operating profit (loss) | 9901 | €64,484 | €68,761 | +€4,276 | +6.6% |
| Financial income | 75/76B | €0 | €9,851 | +€9,851 | +98511400.0% |
| Recurring financial income | 75 | €0 | €774 | +€773 | +7734900.0% |
| Non-recurring financial income | 76B | - | €9,078 | +€9,078 | |
| Financial charges | 65/66B | €29,589 | €54,144 | +€24,555 | +83.0% |
| Recurring financial charges | 65 | €29,589 | €54,144 | +€24,555 | +83.0% |
| Profit (loss) for the period before taxes | 9903 | €34,895 | €24,468 | -€10,427 | -29.9% |
| Income taxes | 67/77 | €11,320 | €6,798 | -€4,522 | -39.9% |
| Profit (loss) for the period | 9904 | €23,575 | €17,669 | -€5,905 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,575 | €17,669 | -€5,905 | -25.0% |
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 12 October 2026 via checked.be.