CL Development: what changed
What changed
CL Development
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€9,202
2024 · €24,682-€15,480
Equity
€874,956
2024 · €865,754+€9,202
Cash
€5,912
2024 · €15,857-€9,946
Balance sheet total
€1.2m
2024 · €1.2m+€1,713
Largest movements
Assets
- Receivables within one year +€20,969
up €20,969, from €0 to €20,969
of which Trade receivables: +€16,169
Equity and liabilities
- Debts after one year -€45,345
down €45,345 (-28.8%), from €157,401 to €112,055
- Other debts +€34,080
up €34,080 (+23.3%), from €146,294 to €180,374
- Trade debts -€12,842
down €12,842 (-88.6%), from €14,501 to €1,660
Income statement
- Gross operating margin -€23,734
down €23,734 (-41.9%), from €56,662 to €32,928
- Taxes -€9,016
down €9,016 (-64.3%), from €14,024 to €5,008
- Financial charges +€800
up €800 (+10.2%), from €7,869 to €8,669
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€24,682
Gross operating margin
-€23,734
Depreciation
+€0
Other operating charges
+€38
Financial charges
-€800
Taxes
+€9,016
Result 2025
€9,202
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,804
Investment
€0
Financing
-€44,750
Cash 2024
€15,857
From operations (derived)
+€34,804
Net result for the year
+€9,202
Depreciation
+€8,831
Receivables within one year
-€20,969
Deferred charges and accrued income
+€480
Trade debts
-€12,842
Tax, wage and social debts
+€4,109
Other debts
+€34,080
Accrued charges and deferred income
+€11,913
Financing
-€44,750
Debts after one year
-€45,345
Current portion of long-term debt
+€587
Short-term financial debts
+€9
Cash 2025
€5,912
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,244,577 | €1,246,290 | +€1,713 | +0.1% |
| Fixed assets | 21/28 | €1,227,363 | €1,218,532 | -€8,831 | -0.7% |
| Tangible fixed assets | 22/27 | €14,718 | €5,887 | -€8,831 | -60.0% |
| Furniture and vehicles | 24 | €14,718 | €5,887 | -€8,831 | -60.0% |
| Financial fixed assets | 28 | €1,212,645 | €1,212,645 | = | 0.0% |
| Current assets | 29/58 | €17,214 | €27,758 | +€10,543 | +61.2% |
| Amounts receivable within one year | 40/41 | €0 | €20,969 | +€20,969 | |
| Trade receivables | 40 | €0 | €16,169 | +€16,169 | |
| Other amounts receivable | 41 | €0 | €4,800 | +€4,800 | |
| Cash at bank and in hand | 54/58 | €15,857 | €5,912 | -€9,946 | -62.7% |
| Deferred charges and accrued income | 490/1 | €1,357 | €877 | -€480 | -35.4% |
| Total equity and liabilities | 10/49 | €1,244,577 | €1,246,290 | +€1,713 | +0.1% |
| Equity | 10/15 | €865,754 | €874,956 | +€9,202 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,542 | €35,744 | +€9,202 | +34.7% |
| 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 | €24,682 | €33,884 | +€9,202 | +37.3% |
| Profit (loss) carried forward | 14 | €826,812 | €826,812 | = | 0.0% |
| Amounts payable | 17/49 | €378,824 | €371,334 | -€7,489 | -2.0% |
| Amounts payable after more than one year | 17 | €157,401 | €112,055 | -€45,345 | -28.8% |
| Financial debts | 170/4 | €157,401 | €112,055 | -€45,345 | -28.8% |
| Amounts payable within one year | 42/48 | €221,423 | €247,366 | +€25,943 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €44,758 | €45,345 | +€587 | +1.3% |
| Financial debts | 43 | €13 | €21 | +€9 | +66.6% |
| Credit institutions | 430/8 | €13 | €21 | +€9 | +66.6% |
| Trade debts | 44 | €14,501 | €1,660 | -€12,842 | -88.6% |
| Suppliers | 440/4 | €14,501 | €1,660 | -€12,842 | -88.6% |
| Taxes, remuneration and social security | 45 | €15,856 | €19,966 | +€4,109 | +25.9% |
| Taxes | 450/3 | €11,076 | €15,040 | +€3,965 | +35.8% |
| Remuneration and social security | 454/9 | €4,781 | €4,925 | +€144 | +3.0% |
| Other amounts payable | 47/48 | €146,294 | €180,374 | +€34,080 | +23.3% |
| Accrued charges and deferred income | 492/3 | - | €11,913 | +€11,913 | |
| Non-recurring operating income | 76A | €1,750 | €0 | -€1,750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,831 | €8,831 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,256 | €1,219 | -€38 | -3.0% |
| Gross operating margin | 9900 | €56,662 | €32,928 | -€23,734 | -41.9% |
| Operating profit (loss) | 9901 | €46,574 | €22,879 | -€23,696 | -50.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,869 | €8,669 | +€800 | +10.2% |
| Recurring financial charges | 65 | €7,869 | €8,669 | +€800 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €38,706 | €14,210 | -€24,496 | -63.3% |
| Income taxes | 67/77 | €14,024 | €5,008 | -€9,016 | -64.3% |
| Profit (loss) for the period | 9904 | €24,682 | €9,202 | -€15,480 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,682 | €9,202 | -€15,480 | -62.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.