CL PURCHASING: 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 PURCHASING
Largest movements
- Receivables within one year -€3,361
down €3,361 (-81.1%), from €4,143 to €782
of which Other amounts receivable: -€3,751
- Cash +€2,527
up €2,527 (+155%), from €1,635 to €4,161
mainly Other debts (+€13,195) and Receivables within one year (+€3,361)
- Stocks and contracts -€2,300
down €2,300 (-4.4%), from €52,643 to €50,343
- Profit (loss) carried forward -€16,497
down €16,497 (-33.3%), from -€49,484 to -€65,981
- Other debts +€13,195
up €13,195 (+14.0%), from €94,436 to €107,631
- Gross operating margin -€4,841
down €4,841 (-50.4%), from -€9,610 to -€14,451
- Financial charges -€396
down €396 (-75.2%), from €526 to €131
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 | €60,272 | €56,716 | -€3,557 | -5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,119 | €603 | -€516 | -46.1% |
| Tangible fixed assets | 22/27 | €1,119 | €603 | -€516 | -46.1% |
| Furniture and vehicles | 24 | €1,119 | €603 | -€516 | -46.1% |
| Current assets | 29/58 | €59,153 | €56,112 | -€3,041 | -5.1% |
| Stocks and contracts in progress | 3 | €52,643 | €50,343 | -€2,300 | -4.4% |
| Stocks | 30/36 | €52,643 | €50,343 | -€2,300 | -4.4% |
| Amounts receivable within one year | 40/41 | €4,143 | €782 | -€3,361 | -81.1% |
| Trade receivables | 40 | - | €390 | +€390 | |
| Other amounts receivable | 41 | €4,143 | €392 | -€3,751 | -90.5% |
| Cash at bank and in hand | 54/58 | €1,635 | €4,161 | +€2,527 | +155% |
| Deferred charges and accrued income | 490/1 | €733 | €826 | +€93 | +12.7% |
| Total equity and liabilities | 10/49 | €60,272 | €56,716 | -€3,557 | -5.9% |
| Equity | 10/15 | -€34,484 | -€50,981 | -€16,497 | -47.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,484 | -€65,981 | -€16,497 | -33.3% |
| Amounts payable | 17/49 | €94,756 | €107,697 | +€12,940 | +13.7% |
| Amounts payable within one year | 42/48 | €94,756 | €107,697 | +€12,940 | +13.7% |
| Trade debts | 44 | €230 | €66 | -€164 | -71.4% |
| Suppliers | 440/4 | €230 | €66 | -€164 | -71.4% |
| Taxes, remuneration and social security | 45 | €90 | - | -€90 | |
| Taxes | 450/3 | €90 | - | -€90 | |
| Other amounts payable | 47/48 | €94,436 | €107,631 | +€13,195 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €516 | = | 0.0% |
| Other operating charges | 640/8 | €1,487 | €1,400 | -€87 | -5.9% |
| Gross operating margin | 9900 | -€9,610 | -€14,451 | -€4,841 | -50.4% |
| Operating profit (loss) | 9901 | -€11,613 | -€16,367 | -€4,754 | -40.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €526 | €131 | -€396 | -75.2% |
| Recurring financial charges | 65 | €526 | €131 | -€396 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,138 | -€16,497 | -€4,359 | -35.9% |
| Income taxes | 67/77 | €91 | - | -€91 | |
| Profit (loss) for the period | 9904 | -€12,229 | -€16,497 | -€4,269 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,229 | -€16,497 | -€4,269 | -34.9% |
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 20 October 2026 via checked.be.