CL-SOINS: 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-SOINS
Largest movements
- Cash -€42,686
down €42,686 (-41.8%), from €102,220 to €59,535
mainly Contributions, distributions and other (-€144,865) and Other debts (-€23,285)
- Receivables within one year +€23,052
up €23,052 (+389%), from €5,925 to €28,977
of which Other amounts receivable: +€17,049
- Tangible fixed assets +€16,316
up €16,316 (+99.6%), from €16,376 to €32,692
of which Furniture and vehicles: +€18,545
- Other debts -€23,285
down €23,285 (-15.9%), from €146,420 to €123,135
- Debts after one year +€14,222
new in 2025: €14,222
- Current portion of long-term debt +€4,627
new in 2025: €4,627
- Tax, wage and social debts +€2,824
up €2,824 (+9.2%), from €30,827 to €33,651
of which Taxes: +€3,036
- Gross operating margin +€36,582
up €36,582 (+16.7%), from €219,103 to €255,686
- Taxes +€5,716
up €5,716 (+12.9%), from €44,294 to €50,010
- Depreciation -€3,095
down €3,095 (-31.3%), from €9,896 to €6,801
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 | €227,326 | €223,586 | -€3,740 | -1.6% |
| Fixed assets | 21/28 | €16,376 | €32,692 | +€16,316 | +99.6% |
| Tangible fixed assets | 22/27 | €16,376 | €32,692 | +€16,316 | +99.6% |
| Plant, machinery and equipment | 23 | €1,307 | €100 | -€1,207 | -92.4% |
| Furniture and vehicles | 24 | €7,791 | €26,336 | +€18,545 | +238% |
| Other tangible fixed assets | 26 | €7,278 | €6,256 | -€1,022 | -14.0% |
| Current assets | 29/58 | €210,950 | €190,894 | -€20,056 | -9.5% |
| Amounts receivable after more than one year | 29 | €102,200 | €102,200 | = | 0.0% |
| Other amounts receivable | 291 | €102,200 | €102,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,925 | €28,977 | +€23,052 | +389% |
| Trade receivables | 40 | €5,925 | €11,928 | +€6,003 | +101% |
| Other amounts receivable | 41 | - | €17,049 | +€17,049 | |
| Cash at bank and in hand | 54/58 | €102,220 | €59,535 | -€42,686 | -41.8% |
| Deferred charges and accrued income | 490/1 | €604 | €182 | -€422 | -69.9% |
| Total equity and liabilities | 10/49 | €227,326 | €223,586 | -€3,740 | -1.6% |
| Equity | 10/15 | €47,733 | €47,733 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,133 | €29,133 | = | 0.0% |
| 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 | €27,273 | €27,273 | = | 0.0% |
| Amounts payable | 17/49 | €179,593 | €175,853 | -€3,740 | -2.1% |
| Amounts payable after more than one year | 17 | - | €14,222 | +€14,222 | |
| Financial debts | 170/4 | - | €14,222 | +€14,222 | |
| Amounts payable within one year | 42/48 | €179,593 | €161,631 | -€17,962 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,627 | +€4,627 | |
| Trade debts | 44 | €2,127 | - | -€2,127 | |
| Suppliers | 440/4 | €2,127 | - | -€2,127 | |
| Advances received on contracts in progress | 46 | €219 | €219 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,827 | €33,651 | +€2,824 | +9.2% |
| Taxes | 450/3 | €22,138 | €25,174 | +€3,036 | +13.7% |
| Remuneration and social security | 454/9 | €8,689 | €8,476 | -€212 | -2.4% |
| Other amounts payable | 47/48 | €146,420 | €123,135 | -€23,285 | -15.9% |
| Remuneration, social security and pensions | 62 | €55,935 | €55,902 | -€33 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,896 | €6,801 | -€3,095 | -31.3% |
| Other operating charges | 640/8 | €417 | €418 | +€1 | +0.3% |
| Gross operating margin | 9900 | €219,103 | €255,686 | +€36,582 | +16.7% |
| Operating profit (loss) | 9901 | €152,856 | €192,564 | +€39,709 | +26.0% |
| Financial income | 75/76B | €2,967 | €2,968 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,967 | €2,968 | +€1 | 0.0% |
| Financial charges | 65/66B | €212 | €657 | +€445 | +209% |
| Recurring financial charges | 65 | €212 | €657 | +€445 | +209% |
| Profit (loss) for the period before taxes | 9903 | €155,610 | €194,875 | +€39,265 | +25.2% |
| Income taxes | 67/77 | €44,294 | €50,010 | +€5,716 | +12.9% |
| Profit (loss) for the period | 9904 | €111,316 | €144,865 | +€33,549 | +30.1% |
| Transfer from tax-exempt reserves | 789 | €16,420 | - | -€16,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,736 | €144,865 | +€17,129 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.