CL3: 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.
CL3
Largest movements
- Receivables within one year -€48,472
down €48,472 (-76.6%), from €63,313 to €14,841
of which Trade receivables: -€63,087
- Cash +€43,569
up €43,569 (+27.1%), from €160,569 to €204,138
mainly Net result for the year (+€98,442) and Other debts (+€65,556)
- Other debts +€65,556
up €65,556 (+80.7%), from €81,190 to €146,746
- Reserves -€38,509
down €38,509 (-43.0%), from €89,651 to €51,142
- Provisions -€33,207
no longer reported in 2025 (was €33,207)
- Provisions -€66,414
down €66,414, from €33,207 to -€33,207
- Gross operating margin -€42,685
down €42,685 (-26.0%), from €164,168 to €121,484
- Financial charges +€35,546
up €35,546 (+22024.8%), from €161 to €35,707
- Taxes -€24,350
down €24,350 (-57.3%), from €42,517 to €18,168
- Financial income -€3,660
no longer reported in 2025 (was €3,660)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,882 | €218,979 | -€4,903 | -2.2% |
| Current assets | 29/58 | €223,882 | €218,979 | -€4,903 | -2.2% |
| Amounts receivable within one year | 40/41 | €63,313 | €14,841 | -€48,472 | -76.6% |
| Trade receivables | 40 | €63,087 | - | -€63,087 | |
| Other amounts receivable | 41 | €227 | €14,841 | +€14,615 | +6448.2% |
| Cash at bank and in hand | 54/58 | €160,569 | €204,138 | +€43,569 | +27.1% |
| Total equity and liabilities | 10/49 | €223,882 | €218,979 | -€4,903 | -2.2% |
| Equity | 10/15 | €94,651 | €56,142 | -€38,509 | -40.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €89,651 | €51,142 | -€38,509 | -43.0% |
| Distributable reserves | 133 | €89,651 | €51,142 | -€38,509 | -43.0% |
| Provisions and deferred taxes | 16 | €33,207 | - | -€33,207 | |
| Provisions for liabilities and charges | 160/5 | €33,207 | - | -€33,207 | |
| Other liabilities and charges | 164/5 | €33,207 | - | -€33,207 | |
| Amounts payable | 17/49 | €96,025 | €162,837 | +€66,813 | +69.6% |
| Amounts payable within one year | 42/48 | €96,025 | €162,837 | +€66,813 | +69.6% |
| Trade debts | 44 | €2,478 | €1,571 | -€907 | -36.6% |
| Suppliers | 440/4 | €2,478 | €1,571 | -€907 | -36.6% |
| Taxes, remuneration and social security | 45 | €12,356 | €14,520 | +€2,164 | +17.5% |
| Taxes | 450/3 | €12,356 | €14,520 | +€2,164 | +17.5% |
| Other amounts payable | 47/48 | €81,190 | €146,746 | +€65,556 | +80.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €33,207 | -€33,207 | -€66,414 | |
| Other operating charges | 640/8 | €2,292 | €2,374 | +€81 | +3.5% |
| Gross operating margin | 9900 | €164,168 | €121,484 | -€42,685 | -26.0% |
| Operating profit (loss) | 9901 | €128,669 | €152,317 | +€23,648 | +18.4% |
| Financial income | 75/76B | €3,660 | - | -€3,660 | |
| Recurring financial income | 75 | €3,660 | - | -€3,660 | |
| Financial charges | 65/66B | €161 | €35,707 | +€35,546 | +22024.8% |
| Recurring financial charges | 65 | €161 | €35,707 | +€35,546 | +22024.8% |
| Profit (loss) for the period before taxes | 9903 | €132,168 | €116,610 | -€15,558 | -11.8% |
| Income taxes | 67/77 | €42,517 | €18,168 | -€24,350 | -57.3% |
| Profit (loss) for the period | 9904 | €89,651 | €98,442 | +€8,791 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,651 | €98,442 | +€8,791 | +9.8% |
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 10 October 2026 via checked.be.