CL MED: 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 MED
Largest movements
- Cash +€48,190
up €48,190 (+102%), from €47,152 to €95,341
mainly Net result for the year (+€48,840) and Tax, wage and social debts (+€3,551)
- Receivables within one year +€1,400
new in 2025: €1,400
- Profit (loss) carried forward +€48,840
up €48,840 (+139%), from €35,043 to €83,883
- Tax, wage and social debts +€3,551
up €3,551 (+37.7%), from €9,423 to €12,974
- Other debts -€3,046
down €3,046 (-99.2%), from €3,070 to €23
- Gross operating margin +€17,651
up €17,651 (+39.5%), from €44,662 to €62,313
- Taxes +€3,594
up €3,594 (+40.4%), from €8,888 to €12,481
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 | €50,535 | €100,262 | +€49,727 | +98.4% |
| Fixed assets | 21/28 | €2,059 | €1,641 | -€418 | -20.3% |
| Tangible fixed assets | 22/27 | €2,059 | €1,141 | -€918 | -44.6% |
| Plant, machinery and equipment | 23 | €2,059 | €1,141 | -€918 | -44.6% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €48,476 | €98,621 | +€50,145 | +103% |
| Amounts receivable within one year | 40/41 | - | €1,400 | +€1,400 | |
| Trade receivables | 40 | - | €1,400 | +€1,400 | |
| Cash at bank and in hand | 54/58 | €47,152 | €95,341 | +€48,190 | +102% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,879 | +€555 | +41.9% |
| Total equity and liabilities | 10/49 | €50,535 | €100,262 | +€49,727 | +98.4% |
| Equity | 10/15 | €38,043 | €86,883 | +€48,840 | +128% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,043 | €83,883 | +€48,840 | +139% |
| Amounts payable | 17/49 | €12,492 | €13,379 | +€886 | +7.1% |
| Amounts payable within one year | 42/48 | €12,492 | €13,379 | +€886 | +7.1% |
| Trade debts | 44 | - | €382 | +€382 | |
| Suppliers | 440/4 | - | €382 | +€382 | |
| Taxes, remuneration and social security | 45 | €9,423 | €12,974 | +€3,551 | +37.7% |
| Taxes | 450/3 | €9,423 | €12,974 | +€3,551 | +37.7% |
| Other amounts payable | 47/48 | €3,070 | €23 | -€3,046 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722 | €918 | +€196 | +27.1% |
| Gross operating margin | 9900 | €44,662 | €62,313 | +€17,651 | +39.5% |
| Operating profit (loss) | 9901 | €43,939 | €61,395 | +€17,455 | +39.7% |
| Financial charges | 65/66B | €9 | €73 | +€64 | +726% |
| Recurring financial charges | 65 | €9 | €73 | +€64 | +726% |
| Profit (loss) for the period before taxes | 9903 | €43,931 | €61,321 | +€17,391 | +39.6% |
| Income taxes | 67/77 | €8,888 | €12,481 | +€3,594 | +40.4% |
| Profit (loss) for the period | 9904 | €35,043 | €48,840 | +€13,797 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,043 | €48,840 | +€13,797 | +39.4% |
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 15 October 2026 via checked.be.