CL Law: 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 Law
Largest movements
- Cash -€109,837
down €109,837 (-77.7%), from €141,277 to €31,440
mainly Other debts (-€85,926) and Contributions, distributions and other (-€54,000)
- Receivables within one year +€22,199
up €22,199 (+634%), from €3,503 to €25,703
of which Trade receivables: +€22,852
- Tangible fixed assets +€9,519
up €9,519 (+436%), from €2,181 to €11,699
- Other debts -€85,926
down €85,926 (-61.2%), from €140,448 to €54,522
- Tax, wage and social debts +€9,396
up €9,396 (+10,102%), from €93 to €9,489
- Trade debts -€3,672
no longer reported in 2025 (was €3,672)
- Profit (loss) carried forward +€2,083
up €2,083 (+246%), from €847 to €2,931
- Gross operating margin +€80,035
up €80,035, from -€5,591 to €74,444
- Taxes +€17,151
up €17,151 (+25,281%), from €68 to €17,219
- Depreciation -€3,382
down €3,382 (-76.8%), from €4,405 to €1,023
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 | €147,061 | €68,941 | -€78,119 | -53.1% |
| Fixed assets | 21/28 | €2,281 | €11,799 | +€9,519 | +417% |
| Tangible fixed assets | 22/27 | €2,181 | €11,699 | +€9,519 | +436% |
| Furniture and vehicles | 24 | €2,181 | €11,699 | +€9,519 | +436% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €144,780 | €57,142 | -€87,638 | -60.5% |
| Amounts receivable within one year | 40/41 | €3,503 | €25,703 | +€22,199 | +634% |
| Trade receivables | 40 | €2,850 | €25,703 | +€22,852 | +802% |
| Other amounts receivable | 41 | €653 | - | -€653 | |
| Cash at bank and in hand | 54/58 | €141,277 | €31,440 | -€109,837 | -77.7% |
| Total equity and liabilities | 10/49 | €147,061 | €68,941 | -€78,119 | -53.1% |
| Equity | 10/15 | €2,847 | €4,931 | +€2,083 | +73.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €847 | €2,931 | +€2,083 | +246% |
| Amounts payable | 17/49 | €144,213 | €64,011 | -€80,203 | -55.6% |
| Amounts payable within one year | 42/48 | €144,213 | €64,011 | -€80,203 | -55.6% |
| Trade debts | 44 | €3,672 | - | -€3,672 | |
| Suppliers | 440/4 | €3,672 | - | -€3,672 | |
| Taxes, remuneration and social security | 45 | €93 | €9,489 | +€9,396 | +10,102% |
| Taxes | 450/3 | €93 | €9,489 | +€9,396 | +10,102% |
| Other amounts payable | 47/48 | €140,448 | €54,522 | -€85,926 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,405 | €1,023 | -€3,382 | -76.8% |
| Other operating charges | 640/8 | €510 | €710 | +€201 | +39.4% |
| Gross operating margin | 9900 | -€5,591 | €74,444 | +€80,035 | |
| Operating profit (loss) | 9901 | -€10,505 | €72,711 | +€83,216 | |
| Financial income | 75/76B | - | €729 | +€729 | |
| Recurring financial income | 75 | - | €729 | +€729 | |
| Financial charges | 65/66B | €44 | €138 | +€94 | +217% |
| Recurring financial charges | 65 | €44 | €138 | +€94 | +217% |
| Profit (loss) for the period before taxes | 9903 | -€10,548 | €73,302 | +€83,850 | |
| Income taxes | 67/77 | €68 | €17,219 | +€17,151 | +25,281% |
| Profit (loss) for the period | 9904 | -€10,616 | €56,083 | +€66,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,616 | €56,083 | +€66,699 |
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 21 October 2026 via checked.be.