CL PRESSE: 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 PRESSE
Largest movements
- Receivables within one year -€36,480
down €36,480 (-77.5%), from €47,062 to €10,582
of which Other amounts receivable: -€37,502
- Tangible fixed assets -€12,606
down €12,606 (-9.6%), from €130,724 to €118,119
- Cash +€4,900
up €4,900 (+71.2%), from €6,884 to €11,784
mainly Receivables within one year (+€36,480) and Depreciation (+€12,606)
- Other debts -€37,932
down €37,932 (-25.6%), from €147,994 to €110,062
- Debts after one year -€12,552
down €12,552 (-11.8%), from €106,231 to €93,679
- Profit (loss) carried forward +€6,491
up €6,491 (+5.2%), from -€125,706 to -€119,215
- Gross operating margin +€2,283
up €2,283 (+9.8%), from €23,338 to €25,621
- Financial income -€888
down €888 (-100%), from €888 to €0
- Financial charges -€838
down €838 (-14.2%), from €5,908 to €5,070
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 | €185,653 | €141,468 | -€44,185 | -23.8% |
| Fixed assets | 21/28 | €130,724 | €118,119 | -€12,606 | -9.6% |
| Tangible fixed assets | 22/27 | €130,724 | €118,119 | -€12,606 | -9.6% |
| Land and buildings | 22 | €130,724 | €118,119 | -€12,606 | -9.6% |
| Current assets | 29/58 | €54,929 | €23,349 | -€31,580 | -57.5% |
| Amounts receivable within one year | 40/41 | €47,062 | €10,582 | -€36,480 | -77.5% |
| Trade receivables | 40 | €7,629 | €8,652 | +€1,022 | +13.4% |
| Other amounts receivable | 41 | €39,433 | €1,931 | -€37,502 | -95.1% |
| Cash at bank and in hand | 54/58 | €6,884 | €11,784 | +€4,900 | +71.2% |
| Deferred charges and accrued income | 490/1 | €982 | €982 | = | 0.0% |
| Total equity and liabilities | 10/49 | €185,653 | €141,468 | -€44,185 | -23.8% |
| Equity | 10/15 | -€103,706 | -€97,215 | +€6,491 | +6.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,706 | -€119,215 | +€6,491 | +5.2% |
| Amounts payable | 17/49 | €289,359 | €238,683 | -€50,676 | -17.5% |
| Amounts payable after more than one year | 17 | €106,231 | €93,679 | -€12,552 | -11.8% |
| Financial debts | 170/4 | €106,231 | €93,679 | -€12,552 | -11.8% |
| Amounts payable within one year | 42/48 | €181,854 | €145,004 | -€36,849 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €12,208 | €12,230 | +€21 | +0.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €179 | €1,241 | +€1,062 | +592% |
| Suppliers | 440/4 | €179 | €1,241 | +€1,062 | +592% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,472 | €21,472 | = | 0.0% |
| Taxes | 450/3 | €21,472 | €21,472 | = | 0.0% |
| Other amounts payable | 47/48 | €147,994 | €110,062 | -€37,932 | -25.6% |
| Accrued charges and deferred income | 492/3 | €1,275 | €0 | -€1,275 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,606 | €12,606 | = | 0.0% |
| Other operating charges | 640/8 | €1,422 | €1,454 | +€32 | +2.2% |
| Gross operating margin | 9900 | €23,338 | €25,621 | +€2,283 | +9.8% |
| Operating profit (loss) | 9901 | €9,310 | €11,561 | +€2,251 | +24.2% |
| Financial income | 75/76B | €888 | €0 | -€888 | -100% |
| Recurring financial income | 75 | €888 | €0 | -€888 | -100% |
| Financial charges | 65/66B | €5,908 | €5,070 | -€838 | -14.2% |
| Recurring financial charges | 65 | €5,908 | €5,070 | -€838 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €4,290 | €6,491 | +€2,201 | +51.3% |
| Profit (loss) for the period | 9904 | €4,290 | €6,491 | +€2,201 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,290 | €6,491 | +€2,201 | +51.3% |
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.