CLA: 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.
CLA
Largest movements
- Cash +€84,941
up €84,941 (+166.4%), from €51,044 to €135,985
mainly Net result for the year (+€91,342) and Receivables within one year (+€12,353)
- Receivables within one year -€12,353
down €12,353 (-27.4%), from €45,008 to €32,656
of which Other amounts receivable: -€6,769
- Tangible fixed assets -€3,083
down €3,083 (-6.8%), from €45,128 to €42,044
of which Furniture and vehicles: -€10,400
- Profit (loss) carried forward +€57,662
up €57,662 (+82.8%), from €69,621 to €127,283
- Reserves +€33,680
new in 2025: €33,680
- Debts after one year -€13,224
down €13,224 (-46.9%), from €28,219 to €14,995
- Trade debts -€13,068
down €13,068 (-94.5%), from €13,822 to €755
- Tax, wage and social debts +€7,310
up €7,310 (+137.6%), from €5,310 to €12,620
- Gross operating margin +€30,418
up €30,418 (+30.4%), from €100,056 to €130,473
- Taxes +€7,636
up €7,636 (+42.9%), from €17,810 to €25,447
- Depreciation +€1,362
up €1,362 (+14.0%), from €9,728 to €11,090
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 | €141,618 | €213,172 | +€71,553 | +50.5% |
| Fixed assets | 21/28 | €45,128 | €42,044 | -€3,083 | -6.8% |
| Tangible fixed assets | 22/27 | €45,128 | €42,044 | -€3,083 | -6.8% |
| Plant, machinery and equipment | 23 | €2,835 | €2,264 | -€571 | -20.1% |
| Furniture and vehicles | 24 | €42,293 | €31,893 | -€10,400 | -24.6% |
| Other tangible fixed assets | 26 | - | €7,888 | +€7,888 | |
| Current assets | 29/58 | €96,490 | €171,127 | +€74,637 | +77.4% |
| Amounts receivable within one year | 40/41 | €45,008 | €32,656 | -€12,353 | -27.4% |
| Trade receivables | 40 | €38,136 | €32,553 | -€5,583 | -14.6% |
| Other amounts receivable | 41 | €6,872 | €103 | -€6,769 | -98.5% |
| Cash at bank and in hand | 54/58 | €51,044 | €135,985 | +€84,941 | +166.4% |
| Deferred charges and accrued income | 490/1 | €438 | €2,486 | +€2,048 | +467.6% |
| Total equity and liabilities | 10/49 | €141,618 | €213,172 | +€71,553 | +50.5% |
| Equity | 10/15 | €79,621 | €170,963 | +€91,342 | +114.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €33,680 | +€33,680 | |
| Tax-exempt reserves | 132 | - | €33,680 | +€33,680 | |
| Profit (loss) carried forward | 14 | €69,621 | €127,283 | +€57,662 | +82.8% |
| Amounts payable | 17/49 | €61,998 | €42,209 | -€19,789 | -31.9% |
| Amounts payable after more than one year | 17 | €28,219 | €14,995 | -€13,224 | -46.9% |
| Financial debts | 170/4 | €28,219 | €14,995 | -€13,224 | -46.9% |
| Amounts payable within one year | 42/48 | €33,779 | €27,214 | -€6,565 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €12,657 | €13,224 | +€567 | +4.5% |
| Trade debts | 44 | €13,822 | €755 | -€13,068 | -94.5% |
| Suppliers | 440/4 | €13,822 | €755 | -€13,068 | -94.5% |
| Taxes, remuneration and social security | 45 | €5,310 | €12,620 | +€7,310 | +137.6% |
| Taxes | 450/3 | €5,310 | €12,620 | +€7,310 | +137.6% |
| Other amounts payable | 47/48 | €1,989 | €616 | -€1,374 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,728 | €11,090 | +€1,362 | +14.0% |
| Other operating charges | 640/8 | €990 | €548 | -€441 | -44.6% |
| Gross operating margin | 9900 | €100,056 | €130,473 | +€30,418 | +30.4% |
| Operating profit (loss) | 9901 | €89,338 | €118,835 | +€29,497 | +33.0% |
| Financial income | 75/76B | €5 | €44 | +€39 | +717.3% |
| Recurring financial income | 75 | €5 | €44 | +€39 | +717.3% |
| Financial charges | 65/66B | €1,913 | €2,091 | +€178 | +9.3% |
| Recurring financial charges | 65 | €1,913 | €2,091 | +€178 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €87,431 | €116,789 | +€29,358 | +33.6% |
| Income taxes | 67/77 | €17,810 | €25,447 | +€7,636 | +42.9% |
| Profit (loss) for the period | 9904 | €69,621 | €91,342 | +€21,721 | +31.2% |
| Transfer to tax-exempt reserves | 689 | - | €33,680 | +€33,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,621 | €57,662 | -€11,959 | -17.2% |
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 11 October 2026 via checked.be.