CL&K TEAM: 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&K TEAM
Largest movements
- Cash -€9,943
down €9,943 (-89.1%), from €11,159 to €1,215
mainly Other debts (-€4,988) and Net result for the year (-€3,566)
- Deferred charges and accrued income +€1,456
up €1,456 (+272%), from €535 to €1,991
- Tangible fixed assets -€1,150
down €1,150 (-17.2%), from €6,681 to €5,531
- Receivables within one year -€830
down €830 (-6.8%), from €12,140 to €11,310
of which Trade receivables: -€830
- Other debts -€4,988
down €4,988 (-89.5%), from €5,575 to €587
- Profit (loss) carried forward -€3,566
down €3,566 (-38.1%), from €9,371 to €5,804
- Tax, wage and social debts -€2,500
down €2,500 (-20.7%), from €12,055 to €9,554
- Trade debts +€587
up €587 (+17.2%), from €3,414 to €4,001
- Gross operating margin -€11,300
down €11,300 (-90.2%), from €12,521 to €1,221
- Other operating charges -€2,101
down €2,101 (-63.3%), from €3,317 to €1,216
- Depreciation +€1,498
up €1,498 (+139%), from €1,080 to €2,579
- Taxes -€218
down €218 (-38.3%), from €570 to €352
- Financial charges -€175
down €175 (-21.4%), from €817 to €642
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 | €30,515 | €20,047 | -€10,468 | -34.3% |
| Fixed assets | 21/28 | €6,681 | €5,531 | -€1,150 | -17.2% |
| Tangible fixed assets | 22/27 | €6,681 | €5,531 | -€1,150 | -17.2% |
| Furniture and vehicles | 24 | €6,681 | €5,531 | -€1,150 | -17.2% |
| Current assets | 29/58 | €23,834 | €14,516 | -€9,318 | -39.1% |
| Amounts receivable within one year | 40/41 | €12,140 | €11,310 | -€830 | -6.8% |
| Trade receivables | 40 | €9,200 | €8,369 | -€830 | -9.0% |
| Other amounts receivable | 41 | €2,941 | €2,941 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,159 | €1,215 | -€9,943 | -89.1% |
| Deferred charges and accrued income | 490/1 | €535 | €1,991 | +€1,456 | +272% |
| Total equity and liabilities | 10/49 | €30,515 | €20,047 | -€10,468 | -34.3% |
| Equity | 10/15 | €9,471 | €5,904 | -€3,566 | -37.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,371 | €5,804 | -€3,566 | -38.1% |
| Amounts payable | 17/49 | €21,044 | €14,143 | -€6,901 | -32.8% |
| Amounts payable within one year | 42/48 | €21,044 | €14,143 | -€6,901 | -32.8% |
| Trade debts | 44 | €3,414 | €4,001 | +€587 | +17.2% |
| Suppliers | 440/4 | €3,414 | €4,001 | +€587 | +17.2% |
| Taxes, remuneration and social security | 45 | €12,055 | €9,554 | -€2,500 | -20.7% |
| Taxes | 450/3 | €12,055 | €9,554 | -€2,500 | -20.7% |
| Other amounts payable | 47/48 | €5,575 | €587 | -€4,988 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €2,579 | +€1,498 | +139% |
| Other operating charges | 640/8 | €3,317 | €1,216 | -€2,101 | -63.3% |
| Gross operating margin | 9900 | €12,521 | €1,221 | -€11,300 | -90.2% |
| Operating profit (loss) | 9901 | €8,124 | -€2,573 | -€10,697 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +103% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +103% |
| Financial charges | 65/66B | €817 | €642 | -€175 | -21.4% |
| Recurring financial charges | 65 | €817 | €642 | -€175 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €7,307 | -€3,215 | -€10,522 | |
| Income taxes | 67/77 | €570 | €352 | -€218 | -38.3% |
| Profit (loss) for the period | 9904 | €6,737 | -€3,566 | -€10,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,737 | -€3,566 | -€10,304 |
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 16 October 2026 via checked.be.