CL4Change: 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.
CL4Change
Largest movements
- Cash +€71,393
up €71,393 (+1,298%), from €5,502 to €76,895
mainly Net result for the year (+€63,077) and Tax, wage and social debts (+€30,120)
- Receivables within one year +€10,766
up €10,766 (+1,372%), from €785 to €11,551
of which Trade receivables: +€11,475
- Deferred charges and accrued income +€4,329
up €4,329 (+5,035%), from €86 to €4,415
- Tangible fixed assets +€1,690
new in 2025: €1,690
- Reserves +€59,000
new in 2025: €59,000
- Tax, wage and social debts +€30,120
new in 2025: €30,120
- Other debts -€6,665
no longer reported in 2025 (was €6,665)
- Profit (loss) carried forward +€4,077
up €4,077, from -€3,858 to €219
- Trade debts +€1,223
up €1,223 (+216%), from €566 to €1,789
- Gross operating margin +€95,652
up €95,652, from -€3,807 to €91,845
- Taxes +€24,038
new in 2025: €24,038
- Other operating charges +€3,360
up €3,360 (+6,719%), from €50 to €3,410
- Financial charges +€949
up €949 (+155,598%), from €1 to €950
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 | €6,373 | €94,551 | +€88,178 | +1,384% |
| Fixed assets | 21/28 | - | €1,690 | +€1,690 | |
| Tangible fixed assets | 22/27 | - | €1,690 | +€1,690 | |
| Furniture and vehicles | 24 | - | €1,690 | +€1,690 | |
| Current assets | 29/58 | €6,373 | €92,861 | +€86,488 | +1,357% |
| Amounts receivable within one year | 40/41 | €785 | €11,551 | +€10,766 | +1,372% |
| Trade receivables | 40 | - | €11,475 | +€11,475 | |
| Other amounts receivable | 41 | €785 | €76 | -€709 | -90.3% |
| Cash at bank and in hand | 54/58 | €5,502 | €76,895 | +€71,393 | +1,298% |
| Deferred charges and accrued income | 490/1 | €86 | €4,415 | +€4,329 | +5,035% |
| Total equity and liabilities | 10/49 | €6,373 | €94,551 | +€88,178 | +1,384% |
| Equity | 10/15 | -€858 | €62,219 | +€63,077 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €59,000 | +€59,000 | |
| Distributable reserves | 133 | - | €59,000 | +€59,000 | |
| Profit (loss) carried forward | 14 | -€3,858 | €219 | +€4,077 | |
| Amounts payable | 17/49 | €7,231 | €32,332 | +€25,101 | +347% |
| Amounts payable within one year | 42/48 | €7,231 | €32,332 | +€25,101 | +347% |
| Financial debts | 43 | - | €422 | +€422 | |
| Credit institutions | 430/8 | - | €422 | +€422 | |
| Trade debts | 44 | €566 | €1,789 | +€1,223 | +216% |
| Suppliers | 440/4 | €566 | €1,789 | +€1,223 | +216% |
| Taxes, remuneration and social security | 45 | - | €30,120 | +€30,120 | |
| Taxes | 450/3 | - | €30,120 | +€30,120 | |
| Other amounts payable | 47/48 | €6,665 | - | -€6,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €50 | €3,410 | +€3,360 | +6,719% |
| Gross operating margin | 9900 | -€3,807 | €91,845 | +€95,652 | |
| Operating profit (loss) | 9901 | -€3,857 | €88,039 | +€91,896 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €1 | €950 | +€949 | +155,598% |
| Recurring financial charges | 65 | €1 | €950 | +€949 | +155,598% |
| Profit (loss) for the period before taxes | 9903 | -€3,858 | €87,115 | +€90,973 | |
| Income taxes | 67/77 | - | €24,038 | +€24,038 | |
| Profit (loss) for the period | 9904 | -€3,858 | €63,077 | +€66,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,858 | €63,077 | +€66,935 |
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 21 October 2026 via checked.be.