CL.PRO: 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.PRO
Largest movements
- Receivables within one year +€1,623
up €1,623 (+54.1%), from €3,000 to €4,623
of which Other amounts receivable: +€4,623
- Profit (loss) carried forward -€64,980
down €64,980 (-100.0%), from €64,980 to €0
- Reserves +€59,389
up €59,389 (+3193.0%), from €1,860 to €61,249
of which Distributable reserves: +€59,389
- Other debts +€18,514
up €18,514 (+68.2%), from €27,151 to €45,664
- Tax, wage and social debts -€6,087
down €6,087 (-75.3%), from €8,085 to €1,998
- Trade debts -€5,125
down €5,125 (-78.2%), from €6,557 to €1,432
- Gross operating margin -€27,496
down €27,496, from €22,786 to -€4,710
- Taxes -€5,918
down €5,918 (-98.7%), from €5,998 to €80
- Other operating charges -€797
down €797 (-66.6%), from €1,197 to €400
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 | €116,174 | €117,889 | +€1,715 | +1.5% |
| Fixed assets | 21/28 | €113,003 | €113,003 | = | 0.0% |
| Financial fixed assets | 28 | €113,003 | €113,003 | = | 0.0% |
| Current assets | 29/58 | €3,171 | €4,886 | +€1,715 | +54.1% |
| Amounts receivable within one year | 40/41 | €3,000 | €4,623 | +€1,623 | +54.1% |
| Trade receivables | 40 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts receivable | 41 | - | €4,623 | +€4,623 | |
| Cash at bank and in hand | 54/58 | €171 | €263 | +€92 | +54.0% |
| Total equity and liabilities | 10/49 | €116,174 | €117,889 | +€1,715 | +1.5% |
| Equity | 10/15 | €73,040 | €67,449 | -€5,591 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €61,249 | +€59,389 | +3193.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €59,389 | +€59,389 | |
| Profit (loss) carried forward | 14 | €64,980 | €0 | -€64,980 | -100.0% |
| Amounts payable | 17/49 | €43,134 | €50,440 | +€7,306 | +16.9% |
| Amounts payable within one year | 42/48 | €43,134 | €50,440 | +€7,306 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €1,341 | €1,346 | +€5 | +0.3% |
| Trade debts | 44 | €6,557 | €1,432 | -€5,125 | -78.2% |
| Suppliers | 440/4 | €6,557 | €1,432 | -€5,125 | -78.2% |
| Taxes, remuneration and social security | 45 | €8,085 | €1,998 | -€6,087 | -75.3% |
| Taxes | 450/3 | €8,085 | €1,998 | -€6,087 | -75.3% |
| Other amounts payable | 47/48 | €27,151 | €45,664 | +€18,514 | +68.2% |
| Non-recurring operating income | 76A | €2,015 | - | -€2,015 | |
| Other operating charges | 640/8 | €1,197 | €400 | -€797 | -66.6% |
| Gross operating margin | 9900 | €22,786 | -€4,710 | -€27,496 | |
| Operating profit (loss) | 9901 | €21,589 | -€5,110 | -€26,699 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €479 | €419 | -€60 | -12.5% |
| Recurring financial charges | 65 | €479 | €419 | -€60 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €21,110 | -€5,510 | -€26,621 | |
| Income taxes | 67/77 | €5,998 | €80 | -€5,918 | -98.7% |
| Profit (loss) for the period | 9904 | €15,112 | -€5,591 | -€20,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,112 | -€5,591 | -€20,703 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.