CL FACILITIES: what changed
Two fiscal 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 FACILITIES
Largest movements
- Receivables within one year +€25,032
up €25,032 (+28.1%), from €89,232 to €114,264
of which Trade receivables: +€25,028
- Tangible fixed assets -€3,698
down €3,698 (-17.8%), from €20,778 to €17,080
of which Furniture and vehicles: -€4,119
- Cash -€1,361
down €1,361 (-62.3%), from €2,186 to €825
mainly Receivables within one year (-€25,032) and Investment in fixed assets (net) (-€4,382)
- Trade debts +€22,383
up €22,383 (+27.8%), from €80,519 to €102,902
- Short-term financial debts -€3,468
down €3,468 (-37.5%), from €9,252 to €5,784
- Profit (loss) carried forward +€1,996
up €1,996 (+15.8%), from €12,632 to €14,628
- Tax, wage and social debts -€1,811
down €1,811 (-32.3%), from €5,615 to €3,804
of which Remuneration and social security: -€1,466
- Other operating charges +€16,344
up €16,344 (+606.7%), from €2,694 to €19,038
- Staff costs -€6,546
down €6,546 (-93.6%), from €6,992 to €446
- Taxes -€6,339
down €6,339 (-89.1%), from €7,113 to €774
- Depreciation +€6,259
up €6,259 (+343.7%), from €1,821 to €8,080
- Gross operating margin -€876
down €876 (-2.8%), from €31,685 to €30,809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,553 | €132,528 | +€19,975 | +17.7% |
| Fixed assets | 21/28 | €20,983 | €17,285 | -€3,698 | -17.6% |
| Tangible fixed assets | 22/27 | €20,778 | €17,080 | -€3,698 | -17.8% |
| Plant, machinery and equipment | 23 | - | €421 | +€421 | |
| Furniture and vehicles | 24 | €20,778 | €16,659 | -€4,119 | -19.8% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €91,570 | €115,243 | +€23,673 | +25.9% |
| Amounts receivable within one year | 40/41 | €89,232 | €114,264 | +€25,032 | +28.1% |
| Trade receivables | 40 | €88,558 | €113,586 | +€25,028 | +28.3% |
| Other amounts receivable | 41 | €674 | €678 | +€4 | +0.6% |
| Cash at bank and in hand | 54/58 | €2,186 | €825 | -€1,361 | -62.3% |
| Deferred charges and accrued income | 490/1 | €152 | €154 | +€2 | +1.3% |
| Total equity and liabilities | 10/49 | €112,553 | €132,528 | +€19,975 | +17.7% |
| Equity | 10/15 | €16,836 | €18,832 | +€1,996 | +11.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €204 | €204 | = | 0.0% |
| Distributable reserves | 133 | €204 | €204 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,632 | €14,628 | +€1,996 | +15.8% |
| Amounts payable | 17/49 | €95,717 | €113,696 | +€17,979 | +18.8% |
| Amounts payable within one year | 42/48 | €95,717 | €113,696 | +€17,979 | +18.8% |
| Financial debts | 43 | €9,252 | €5,784 | -€3,468 | -37.5% |
| Credit institutions | 430/8 | €9,252 | €5,784 | -€3,468 | -37.5% |
| Trade debts | 44 | €80,519 | €102,902 | +€22,383 | +27.8% |
| Suppliers | 440/4 | €80,519 | €102,902 | +€22,383 | +27.8% |
| Taxes, remuneration and social security | 45 | €5,615 | €3,804 | -€1,811 | -32.3% |
| Taxes | 450/3 | €4,149 | €3,804 | -€345 | -8.3% |
| Remuneration and social security | 454/9 | €1,466 | - | -€1,466 | |
| Other amounts payable | 47/48 | €331 | €1,206 | +€875 | +264.4% |
| Remuneration, social security and pensions | 62 | €6,992 | €446 | -€6,546 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,821 | €8,080 | +€6,259 | +343.7% |
| Other operating charges | 640/8 | €2,694 | €19,038 | +€16,344 | +606.7% |
| Gross operating margin | 9900 | €31,685 | €30,809 | -€876 | -2.8% |
| Operating profit (loss) | 9901 | €20,178 | €3,245 | -€16,933 | -83.9% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €1,038 | €1,673 | +€635 | +61.2% |
| Recurring financial charges | 65 | €1,038 | €1,673 | +€635 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €19,140 | €1,608 | -€17,532 | -91.6% |
| Income taxes | 67/77 | €7,113 | €774 | -€6,339 | -89.1% |
| Profit (loss) for the period | 9904 | €12,027 | €834 | -€11,193 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,027 | €834 | -€11,193 | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.