CL WORKS: 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 WORKS
Largest movements
- Receivables within one year +€17,906
up €17,906 (+135%), from €13,280 to €31,185
of which Trade receivables: +€17,780
- Cash +€7,230
up €7,230 (+4,688%), from €154 to €7,384
mainly Tax, wage and social debts (+€19,451) and Trade debts (+€3,910)
- Tax, wage and social debts +€19,451
up €19,451 (+3,907%), from €498 to €19,948
of which Remuneration and social security: +€19,007
- Trade debts +€3,910
up €3,910 (+81.5%), from €4,800 to €8,710
- Profit (loss) carried forward +€1,775
up €1,775 (+56.6%), from €3,137 to €4,911
- Staff costs +€3,067
new in 2025: €3,067
- Gross operating margin +€2,321
up €2,321 (+78.4%), from €2,959 to €5,280
- Other operating charges -€501
down €501 (-93.9%), from €534 to €33
- Financial charges +€67
up €67 (+46.2%), from €145 to €212
- Taxes -€54
down €54 (-10.9%), from €498 to €444
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 | €13,434 | €38,570 | +€25,136 | +187% |
| Current assets | 29/58 | €13,434 | €38,570 | +€25,136 | +187% |
| Amounts receivable within one year | 40/41 | €13,280 | €31,185 | +€17,906 | +135% |
| Trade receivables | 40 | €8,220 | €26,000 | +€17,780 | +216% |
| Other amounts receivable | 41 | €5,060 | €5,185 | +€126 | +2.5% |
| Cash at bank and in hand | 54/58 | €154 | €7,384 | +€7,230 | +4,688% |
| Total equity and liabilities | 10/49 | €13,434 | €38,570 | +€25,136 | +187% |
| Equity | 10/15 | €8,137 | €9,911 | +€1,775 | +21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,137 | €4,911 | +€1,775 | +56.6% |
| Amounts payable | 17/49 | €5,297 | €28,658 | +€23,361 | +441% |
| Amounts payable within one year | 42/48 | €5,297 | €28,658 | +€23,361 | +441% |
| Trade debts | 44 | €4,800 | €8,710 | +€3,910 | +81.5% |
| Suppliers | 440/4 | €4,800 | €8,710 | +€3,910 | +81.5% |
| Taxes, remuneration and social security | 45 | €498 | €19,948 | +€19,451 | +3,907% |
| Taxes | 450/3 | €498 | €942 | +€444 | +89.1% |
| Remuneration and social security | 454/9 | - | €19,007 | +€19,007 | |
| Remuneration, social security and pensions | 62 | - | €3,067 | +€3,067 | |
| Other operating charges | 640/8 | €534 | €33 | -€501 | -93.9% |
| Gross operating margin | 9900 | €2,959 | €5,280 | +€2,321 | +78.4% |
| Operating profit (loss) | 9901 | €2,425 | €2,181 | -€245 | -10.1% |
| Financial income | 75/76B | €208 | €250 | +€41 | +19.9% |
| Recurring financial income | 75 | €208 | €250 | +€41 | +19.9% |
| Financial charges | 65/66B | €145 | €212 | +€67 | +46.2% |
| Recurring financial charges | 65 | €145 | €212 | +€67 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €2,489 | €2,219 | -€270 | -10.9% |
| Income taxes | 67/77 | €498 | €444 | -€54 | -10.9% |
| Profit (loss) for the period | 9904 | €1,991 | €1,775 | -€216 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,991 | €1,775 | -€216 | -10.9% |
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 18 October 2026 via checked.be.