CL Univers: 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 Univers
Largest movements
- Tangible fixed assets -€34,138
down €34,138 (-23.5%), from €145,572 to €111,435
of which Other tangible fixed assets: -€20,467
- Intangible fixed assets -€24,000
down €24,000 (-25.0%), from €96,000 to €72,000
- Other debts -€130,582
down €130,582 (-72.9%), from €179,052 to €48,470
- Reserves +€80,000
up €80,000 (+98.6%), from €81,148 to €161,148
of which Distributable reserves: +€78,140
- Debts after one year -€31,918
down €31,918 (-31.7%), from €100,828 to €68,911
- Profit (loss) carried forward +€27,575
up €27,575 (+278%), from €9,929 to €37,504
- Tax, wage and social debts +€4,734
up €4,734 (+22.8%), from €20,717 to €25,451
- Taxes -€31,783
down €31,783, from €30,000 to -€1,783
- Gross operating margin +€26,579
up €26,579 (+9.3%), from €286,890 to €313,470
- Staff costs +€10,070
up €10,070 (+8.8%), from €114,552 to €124,621
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 | €457,556 | €405,157 | -€52,399 | -11.5% |
| Fixed assets | 21/28 | €241,572 | €183,435 | -€58,138 | -24.1% |
| Intangible fixed assets | 21 | €96,000 | €72,000 | -€24,000 | -25.0% |
| Tangible fixed assets | 22/27 | €145,572 | €111,435 | -€34,138 | -23.5% |
| Plant, machinery and equipment | 23 | €35,873 | €26,905 | -€8,968 | -25.0% |
| Furniture and vehicles | 24 | €27,830 | €23,128 | -€4,702 | -16.9% |
| Other tangible fixed assets | 26 | €81,869 | €61,402 | -€20,467 | -25.0% |
| Current assets | 29/58 | €215,983 | €221,722 | +€5,739 | +2.7% |
| Stocks and contracts in progress | 3 | €4,300 | €5,500 | +€1,200 | +27.9% |
| Stocks | 30/36 | €4,300 | €5,500 | +€1,200 | +27.9% |
| Amounts receivable within one year | 40/41 | €433 | €537 | +€104 | +24.0% |
| Other amounts receivable | 41 | €433 | €537 | +€104 | +24.0% |
| Cash at bank and in hand | 54/58 | €211,250 | €215,685 | +€4,435 | +2.1% |
| Total equity and liabilities | 10/49 | €457,556 | €405,157 | -€52,399 | -11.5% |
| Equity | 10/15 | €109,677 | €217,252 | +€107,575 | +98.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,148 | €161,148 | +€80,000 | +98.6% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Own shares acquired | 1312 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €81,148 | €159,288 | +€78,140 | +96.3% |
| Profit (loss) carried forward | 14 | €9,929 | €37,504 | +€27,575 | +278% |
| Amounts payable | 17/49 | €347,879 | €187,905 | -€159,974 | -46.0% |
| Amounts payable after more than one year | 17 | €100,828 | €68,911 | -€31,918 | -31.7% |
| Financial debts | 170/4 | €100,828 | €68,911 | -€31,918 | -31.7% |
| Amounts payable within one year | 42/48 | €247,051 | €118,994 | -€128,057 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €30,337 | €31,918 | +€1,581 | +5.2% |
| Trade debts | 44 | €16,945 | €13,156 | -€3,789 | -22.4% |
| Suppliers | 440/4 | €16,945 | €13,156 | -€3,789 | -22.4% |
| Taxes, remuneration and social security | 45 | €20,717 | €25,451 | +€4,734 | +22.8% |
| Taxes | 450/3 | €20,717 | €25,451 | +€4,734 | +22.8% |
| Other amounts payable | 47/48 | €179,052 | €48,470 | -€130,582 | -72.9% |
| Remuneration, social security and pensions | 62 | €114,552 | €124,621 | +€10,070 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,746 | €62,051 | +€1,304 | +2.1% |
| Other operating charges | 640/8 | €3,436 | €1,619 | -€1,817 | -52.9% |
| Gross operating margin | 9900 | €286,890 | €313,470 | +€26,579 | +9.3% |
| Operating profit (loss) | 9901 | €108,156 | €125,179 | +€17,023 | +15.7% |
| Financial income | 75/76B | €219 | €823 | +€604 | +276% |
| Recurring financial income | 75 | €219 | €823 | +€604 | +276% |
| Financial charges | 65/66B | €14,778 | €12,209 | -€2,568 | -17.4% |
| Recurring financial charges | 65 | €14,778 | €12,209 | -€2,568 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €93,597 | €113,792 | +€20,196 | +21.6% |
| Income taxes | 67/77 | €30,000 | -€1,783 | -€31,783 | |
| Profit (loss) for the period | 9904 | €63,597 | €115,575 | +€51,978 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,597 | €115,575 | +€51,978 | +81.7% |
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.