CL TRANS: 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.
What changed
CL TRANS
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,356
2024 · €24,527-€20,171
Equity
€140,731
2024 · €136,375+€4,356
Cash
€5,282
2024 · €4,811+€470
Balance sheet total
€274,863
2024 · €302,761-€27,898
Largest movements
Assets
- Tangible fixed assets -€34,085
down €34,085 (-25.6%), from €132,980 to €98,895
of which Leasing and similar rights: -€27,550
- Deferred charges and accrued income +€5,821
up €5,821, from €0 to €5,821
Equity and liabilities
- Debts after one year -€22,611
down €22,611 (-37.1%), from €60,978 to €38,367
- Short-term financial debts -€7,240
down €7,240 (-33.2%), from €21,795 to €14,555
- Profit (loss) carried forward +€4,356
up €4,356 (+21.3%), from -€20,406 to -€16,050
- Other debts -€3,886
down €3,886 (-40.0%), from €9,724 to €5,839
Income statement
- Gross operating margin -€28,996
down €28,996 (-29.1%), from €99,798 to €70,802
- Other operating charges -€7,507
down €7,507 (-22.4%), from €33,530 to €26,023
- Financial charges -€3,509
down €3,509 (-30.0%), from €11,698 to €8,189
- Financial income -€2,005
down €2,005 (-52.0%), from €3,855 to €1,850
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.
Result 2024
€24,527
Gross operating margin
-€28,996
Depreciation
-€186
Other operating charges
+€7,507
Financial income
-€2,005
Financial charges
+€3,509
Result 2025
€4,356
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.
From operations
+€29,180
Investment
-€35
Financing
-€28,675
Cash 2024
€4,811
From operations (derived)
+€29,180
Net result for the year
+€4,356
Depreciation
+€34,085
Receivables within one year
+€139
Deferred charges and accrued income
-€5,821
Trade debts
-€966
Tax, wage and social debts
+€656
Other debts
-€3,886
Accrued charges and deferred income
+€617
Investment (derived)
-€35
Investment in fixed assets (net)
-€35
Financing
-€28,675
Debts after one year
-€22,611
Current portion of long-term debt
+€1,177
Short-term financial debts
-€7,240
Cash 2025
€5,282
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,761 | €274,863 | -€27,898 | -9.2% |
| Fixed assets | 21/28 | €133,480 | €99,430 | -€34,050 | -25.5% |
| Tangible fixed assets | 22/27 | €132,980 | €98,895 | -€34,085 | -25.6% |
| Plant, machinery and equipment | 23 | €5,205 | €4,116 | -€1,089 | -20.9% |
| Furniture and vehicles | 24 | €21,500 | €16,054 | -€5,446 | -25.3% |
| Leasing and similar rights | 25 | €106,275 | €78,725 | -€27,550 | -25.9% |
| Financial fixed assets | 28 | €500 | €535 | +€35 | +7.0% |
| Current assets | 29/58 | €169,281 | €175,433 | +€6,152 | +3.6% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,469 | €128,330 | -€139 | -0.1% |
| Trade receivables | 40 | €33,045 | €31,719 | -€1,326 | -4.0% |
| Other amounts receivable | 41 | €95,424 | €96,611 | +€1,186 | +1.2% |
| Cash at bank and in hand | 54/58 | €4,811 | €5,282 | +€470 | +9.8% |
| Deferred charges and accrued income | 490/1 | €0 | €5,821 | +€5,821 | |
| Total equity and liabilities | 10/49 | €302,761 | €274,863 | -€27,898 | -9.2% |
| Equity | 10/15 | €136,375 | €140,731 | +€4,356 | +3.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €94,807 | €94,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €78,610 | €78,610 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,406 | -€16,050 | +€4,356 | +21.3% |
| Provisions and deferred taxes | 16 | €40,490 | €40,490 | = | 0.0% |
| Deferred taxes | 168 | €40,490 | €40,490 | = | 0.0% |
| Amounts payable | 17/49 | €125,896 | €93,642 | -€32,253 | -25.6% |
| Amounts payable after more than one year | 17 | €60,978 | €38,367 | -€22,611 | -37.1% |
| Financial debts | 170/4 | €60,978 | €38,367 | -€22,611 | -37.1% |
| Amounts payable within one year | 42/48 | €64,917 | €54,658 | -€10,259 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €21,435 | €22,611 | +€1,177 | +5.5% |
| Financial debts | 43 | €21,795 | €14,555 | -€7,240 | -33.2% |
| Credit institutions | 430/8 | €21,795 | €14,555 | -€7,240 | -33.2% |
| Trade debts | 44 | €11,281 | €10,315 | -€966 | -8.6% |
| Suppliers | 440/4 | €11,281 | €10,315 | -€966 | -8.6% |
| Taxes, remuneration and social security | 45 | €682 | €1,338 | +€656 | +96.1% |
| Taxes | 450/3 | €682 | €1,338 | +€656 | +96.1% |
| Other amounts payable | 47/48 | €9,724 | €5,839 | -€3,886 | -40.0% |
| Accrued charges and deferred income | 492/3 | €0 | €617 | +€617 | |
| Non-recurring operating income | 76A | €16,095 | €0 | -€16,095 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,899 | €34,085 | +€186 | +0.5% |
| Other operating charges | 640/8 | €33,530 | €26,023 | -€7,507 | -22.4% |
| Gross operating margin | 9900 | €99,798 | €70,802 | -€28,996 | -29.1% |
| Operating profit (loss) | 9901 | €32,369 | €10,695 | -€21,675 | -67.0% |
| Financial income | 75/76B | €3,855 | €1,850 | -€2,005 | -52.0% |
| Recurring financial income | 75 | €3,855 | €1,850 | -€2,005 | -52.0% |
| Financial charges | 65/66B | €11,698 | €8,189 | -€3,509 | -30.0% |
| Recurring financial charges | 65 | €11,698 | €8,189 | -€3,509 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €24,527 | €4,356 | -€20,171 | -82.2% |
| Profit (loss) for the period | 9904 | €24,527 | €4,356 | -€20,171 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,527 | €4,356 | -€20,171 | -82.2% |
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 5 October 2026 via checked.be.