CL Design & Projects: 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 Design & Projects
Largest movements
- Financial fixed assets +€96,000
up €96,000 (+4.2%), from €2.3m to €2.4m
- Receivables within one year -€50,930
down €50,930 (-98.0%), from €51,995 to €1,065
of which Trade receivables: -€51,994
- Cash -€46,681
down €46,681 (-69.8%), from €66,875 to €20,195
mainly Debts after one year (-€471,574) and Contributions, distributions and other (-€133,707)
- Debts after one year -€471,574
down €471,574 (-64.2%), from €734,872 to €263,297
- Reserves +€266,487
up €266,487 (+20.2%), from €1.3m to €1.6m
- Other debts +€183,151
up €183,151 (+393.4%), from €46,556 to €229,707
- Financial income -€432,349
down €432,349 (-56.2%), from €768,668 to €336,319
- Gross operating margin -€108,000
down €108,000 (-41.7%), from €259,078 to €151,078
- Taxes -€70,769
down €70,769 (-47.2%), from €149,953 to €79,184
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 | €2,442,417 | €2,436,547 | -€5,870 | -0.2% |
| Fixed assets | 21/28 | €2,320,746 | €2,414,968 | +€94,222 | +4.1% |
| Tangible fixed assets | 22/27 | €12,746 | €10,968 | -€1,778 | -14.0% |
| Land and buildings | 22 | €5,610 | €4,445 | -€1,165 | -20.8% |
| Plant, machinery and equipment | 23 | €2,796 | €2,433 | -€363 | -13.0% |
| Furniture and vehicles | 24 | €340 | €90 | -€250 | -73.6% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,308,000 | €2,404,000 | +€96,000 | +4.2% |
| Current assets | 29/58 | €121,671 | €21,579 | -€100,092 | -82.3% |
| Stocks and contracts in progress | 3 | €2,800 | €0 | -€2,800 | -100.0% |
| Stocks | 30/36 | €2,800 | €0 | -€2,800 | -100.0% |
| Amounts receivable within one year | 40/41 | €51,995 | €1,065 | -€50,930 | -98.0% |
| Trade receivables | 40 | €51,994 | €0 | -€51,994 | -100.0% |
| Other amounts receivable | 41 | €2 | €1,065 | +€1,063 | +63676.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €66,875 | €20,195 | -€46,681 | -69.8% |
| Deferred charges and accrued income | 490/1 | €0 | €319 | +€319 | |
| Total equity and liabilities | 10/49 | €2,442,417 | €2,436,547 | -€5,870 | -0.2% |
| Equity | 10/15 | €1,391,293 | €1,657,780 | +€266,487 | +19.2% |
| Contributions | 10/11 | €72,500 | €72,500 | = | 0.0% |
| Reserves | 13 | €1,318,793 | €1,585,280 | +€266,487 | +20.2% |
| Distributable reserves | 133 | €1,318,793 | €1,585,280 | +€266,487 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,051,124 | €778,767 | -€272,357 | -25.9% |
| Amounts payable after more than one year | 17 | €734,872 | €263,297 | -€471,574 | -64.2% |
| Financial debts | 170/4 | €734,872 | €263,297 | -€471,574 | -64.2% |
| Amounts payable within one year | 42/48 | €313,742 | €512,960 | +€199,218 | +63.5% |
| Current portion of amounts payable after more than one year | 42 | €136,065 | €136,674 | +€608 | +0.4% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €22,994 | €24,381 | +€1,387 | +6.0% |
| Suppliers | 440/4 | €22,994 | €24,381 | +€1,387 | +6.0% |
| Taxes, remuneration and social security | 45 | €108,126 | €122,198 | +€14,072 | +13.0% |
| Taxes | 450/3 | €108,126 | €122,198 | +€14,072 | +13.0% |
| Other amounts payable | 47/48 | €46,556 | €229,707 | +€183,151 | +393.4% |
| Accrued charges and deferred income | 492/3 | €2,509 | €2,509 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €1,778 | -€258 | -12.7% |
| Other operating charges | 640/8 | €1,102 | €1,668 | +€567 | +51.4% |
| Gross operating margin | 9900 | €259,078 | €151,078 | -€108,000 | -41.7% |
| Operating profit (loss) | 9901 | €255,940 | €147,631 | -€108,309 | -42.3% |
| Financial income | 75/76B | €768,668 | €336,319 | -€432,349 | -56.2% |
| Recurring financial income | 75 | €768,668 | €336,319 | -€432,349 | -56.2% |
| Financial charges | 65/66B | €7,027 | €4,573 | -€2,454 | -34.9% |
| Recurring financial charges | 65 | €7,027 | €4,573 | -€2,454 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €1,017,581 | €479,378 | -€538,204 | -52.9% |
| Income taxes | 67/77 | €149,953 | €79,184 | -€70,769 | -47.2% |
| Profit (loss) for the period | 9904 | €867,628 | €400,194 | -€467,435 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €867,628 | €400,194 | -€467,435 | -53.9% |
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.