CL-Plan: 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-Plan
Largest movements
- Cash +€20,366
up €20,366 (+59.0%), from €34,538 to €54,904
mainly Net result for the year (+€19,149) and Receivables within one year (+€7,055)
- Receivables within one year -€7,055
down €7,055 (-20.4%), from €34,498 to €27,443
of which Trade receivables: -€6,953
- Tangible fixed assets -€3,543
down €3,543 (-40.3%), from €8,793 to €5,250
of which Furniture and vehicles: -€2,432
- Deferred charges and accrued income -€2,577
down €2,577 (-17.4%), from €14,849 to €12,272
- Reserves +€19,149
up €19,149 (+38.3%), from €49,949 to €69,098
of which Distributable reserves: +€19,149
- Trade debts -€13,719
down €13,719 (-87.6%), from €15,659 to €1,940
- Gross operating margin +€10,404
up €10,404 (+39.3%), from €26,469 to €36,873
- Financial charges +€718
up €718 (+24.5%), from €2,935 to €3,653
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.
Cash bridge derived
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 | €92,678 | €99,869 | +€7,191 | +7.8% |
| Fixed assets | 21/28 | €8,793 | €5,250 | -€3,543 | -40.3% |
| Tangible fixed assets | 22/27 | €8,793 | €5,250 | -€3,543 | -40.3% |
| Plant, machinery and equipment | 23 | €325 | €114 | -€211 | -65.0% |
| Furniture and vehicles | 24 | €4,605 | €2,173 | -€2,432 | -52.8% |
| Other tangible fixed assets | 26 | €3,863 | €2,963 | -€900 | -23.3% |
| Current assets | 29/58 | €83,885 | €94,619 | +€10,734 | +12.8% |
| Amounts receivable within one year | 40/41 | €34,498 | €27,443 | -€7,055 | -20.4% |
| Trade receivables | 40 | €27,822 | €20,870 | -€6,953 | -25.0% |
| Other amounts receivable | 41 | €6,676 | €6,574 | -€102 | -1.5% |
| Cash at bank and in hand | 54/58 | €34,538 | €54,904 | +€20,366 | +59.0% |
| Deferred charges and accrued income | 490/1 | €14,849 | €12,272 | -€2,577 | -17.4% |
| Total equity and liabilities | 10/49 | €92,678 | €99,869 | +€7,191 | +7.8% |
| Equity | 10/15 | €68,549 | €87,698 | +€19,149 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,949 | €69,098 | +€19,149 | +38.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,230 | €1,230 | = | 0.0% |
| Distributable reserves | 133 | €46,858 | €66,007 | +€19,149 | +40.9% |
| Amounts payable | 17/49 | €24,129 | €12,171 | -€11,958 | -49.6% |
| Amounts payable within one year | 42/48 | €24,129 | €12,171 | -€11,958 | -49.6% |
| Financial debts | 43 | - | €340 | +€340 | |
| Credit institutions | 430/8 | - | €340 | +€340 | |
| Trade debts | 44 | €15,659 | €1,940 | -€13,719 | -87.6% |
| Suppliers | 440/4 | €15,659 | €1,940 | -€13,719 | -87.6% |
| Taxes, remuneration and social security | 45 | €5,952 | €6,590 | +€639 | +10.7% |
| Taxes | 450/3 | €5,952 | €6,590 | +€639 | +10.7% |
| Other amounts payable | 47/48 | €2,518 | €3,301 | +€783 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €3,543 | +€282 | +8.7% |
| Other operating charges | 640/8 | €1,802 | €2,132 | +€330 | +18.3% |
| Non-recurring operating charges | 66A | €554 | - | -€554 | |
| Gross operating margin | 9900 | €26,469 | €36,873 | +€10,404 | +39.3% |
| Operating profit (loss) | 9901 | €20,852 | €31,198 | +€10,346 | +49.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,935 | €3,653 | +€718 | +24.5% |
| Recurring financial charges | 65 | €2,935 | €3,653 | +€718 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €17,918 | €27,545 | +€9,628 | +53.7% |
| Income taxes | 67/77 | €8,228 | €8,396 | +€168 | +2.0% |
| Profit (loss) for the period | 9904 | €9,690 | €19,149 | +€9,460 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,690 | €19,149 | +€9,460 | +97.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.