CLA 811: 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 811
Largest movements
- Cash -€110,524
down €110,524 (-79.1%), from €139,716 to €29,193
mainly Debts after one year (-€172,740) and Tax, wage and social debts (-€50,122)
- Debts after one year -€172,740
down €172,740 (-51.7%), from €333,878 to €161,138
- Reserves +€141,929
up €141,929 (+50.0%), from €283,838 to €425,767
- Tax, wage and social debts -€50,122
down €50,122 (-65.0%), from €77,059 to €26,937
- Other debts -€16,500
down €16,500 (-9.7%), from €170,000 to €153,500
- Gross operating margin -€6,408
down €6,408 (-3.1%), from €209,184 to €202,776
- Financial income +€2,545
up €2,545 (+154%), from €1,648 to €4,193
- Financial charges -€2,447
down €2,447 (-22.1%), from €11,090 to €8,643
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 | €917,961 | €815,312 | -€102,650 | -11.2% |
| Fixed assets | 21/28 | €666,278 | €661,963 | -€4,315 | -0.6% |
| Tangible fixed assets | 22/27 | €16,278 | €11,963 | -€4,315 | -26.5% |
| Plant, machinery and equipment | 23 | €4,468 | €3,382 | -€1,087 | -24.3% |
| Furniture and vehicles | 24 | €9,785 | €7,712 | -€2,073 | -21.2% |
| Other tangible fixed assets | 26 | €2,025 | €869 | -€1,156 | -57.1% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €251,683 | €153,349 | -€98,334 | -39.1% |
| Amounts receivable after more than one year | 29 | - | €7,500 | +€7,500 | |
| Trade receivables | 290 | - | €7,500 | +€7,500 | |
| Stocks and contracts in progress | 3 | €7,273 | €7,273 | = | 0.0% |
| Stocks | 30/36 | €7,273 | €7,273 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,513 | €107,423 | +€4,910 | +4.8% |
| Trade receivables | 40 | €40,120 | €16,792 | -€23,328 | -58.1% |
| Other amounts receivable | 41 | €62,393 | €90,631 | +€28,238 | +45.3% |
| Cash at bank and in hand | 54/58 | €139,716 | €29,193 | -€110,524 | -79.1% |
| Deferred charges and accrued income | 490/1 | €2,181 | €1,960 | -€221 | -10.1% |
| Total equity and liabilities | 10/49 | €917,961 | €815,312 | -€102,650 | -11.2% |
| Equity | 10/15 | €293,838 | €435,767 | +€141,929 | +48.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €283,838 | €425,767 | +€141,929 | +50.0% |
| Distributable reserves | 133 | €283,838 | €425,767 | +€141,929 | +50.0% |
| Amounts payable | 17/49 | €624,123 | €379,544 | -€244,578 | -39.2% |
| Amounts payable after more than one year | 17 | €333,878 | €161,138 | -€172,740 | -51.7% |
| Financial debts | 170/4 | €333,878 | €161,138 | -€172,740 | -51.7% |
| Amounts payable within one year | 42/48 | €283,098 | €211,260 | -€71,838 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €26,919 | €25,240 | -€1,679 | -6.2% |
| Trade debts | 44 | €9,119 | €5,582 | -€3,537 | -38.8% |
| Suppliers | 440/4 | €9,119 | €5,582 | -€3,537 | -38.8% |
| Taxes, remuneration and social security | 45 | €77,059 | €26,937 | -€50,122 | -65.0% |
| Taxes | 450/3 | €77,059 | €26,937 | -€50,122 | -65.0% |
| Other amounts payable | 47/48 | €170,000 | €153,500 | -€16,500 | -9.7% |
| Accrued charges and deferred income | 492/3 | €7,147 | €7,147 | = | 0.0% |
| Non-recurring operating income | 76A | €1,290 | - | -€1,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,023 | €4,847 | +€824 | +20.5% |
| Other operating charges | 640/8 | €461 | €770 | +€309 | +67.1% |
| Gross operating margin | 9900 | €209,184 | €202,776 | -€6,408 | -3.1% |
| Operating profit (loss) | 9901 | €204,701 | €197,160 | -€7,541 | -3.7% |
| Financial income | 75/76B | €1,648 | €4,193 | +€2,545 | +154% |
| Recurring financial income | 75 | €1,648 | €4,193 | +€2,545 | +154% |
| Financial charges | 65/66B | €11,090 | €8,643 | -€2,447 | -22.1% |
| Recurring financial charges | 65 | €11,090 | €8,643 | -€2,447 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €195,259 | €192,710 | -€2,549 | -1.3% |
| Income taxes | 67/77 | €50,160 | €50,781 | +€621 | +1.2% |
| Profit (loss) for the period | 9904 | €145,099 | €141,929 | -€3,170 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €145,099 | €141,929 | -€3,170 | -2.2% |
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 28 October 2026 via checked.be.