CLA CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Cash +€10,053
up €10,053 (+34.0%), from €29,589 to €39,642
mainly Other debts (+€29,959) and Net result for the year (+€7,408)
- Receivables within one year -€3,492
down €3,492 (-33.1%), from €10,557 to €7,065
of which Trade receivables: -€5,397
- Deferred charges and accrued income -€2,715
no longer reported in 2025 (was €2,715)
- Other debts +€29,959
up €29,959 (+6850.5%), from €437 to €30,396
- Profit (loss) carried forward -€22,592
down €22,592 (-83.7%), from €27,002 to €4,409
- Trade debts -€3,471
down €3,471 (-60.0%), from €5,782 to €2,311
- Taxes -€797
down €797 (-27.6%), from €2,893 to €2,096
- Gross operating margin -€582
down €582 (-5.5%), from €10,631 to €10,049
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 | €42,861 | €46,707 | +€3,846 | +9.0% |
| Current assets | 29/58 | €42,861 | €46,707 | +€3,846 | +9.0% |
| Amounts receivable within one year | 40/41 | €10,557 | €7,065 | -€3,492 | -33.1% |
| Trade receivables | 40 | €9,450 | €4,054 | -€5,397 | -57.1% |
| Other amounts receivable | 41 | €1,107 | €3,012 | +€1,904 | +172.0% |
| Cash at bank and in hand | 54/58 | €29,589 | €39,642 | +€10,053 | +34.0% |
| Deferred charges and accrued income | 490/1 | €2,715 | - | -€2,715 | |
| Total equity and liabilities | 10/49 | €42,861 | €46,707 | +€3,846 | +9.0% |
| Equity | 10/15 | €32,002 | €9,409 | -€22,592 | -70.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,002 | €4,409 | -€22,592 | -83.7% |
| Amounts payable | 17/49 | €10,860 | €37,297 | +€26,438 | +243.4% |
| Amounts payable within one year | 42/48 | €10,860 | €37,297 | +€26,438 | +243.4% |
| Trade debts | 44 | €5,782 | €2,311 | -€3,471 | -60.0% |
| Suppliers | 440/4 | €5,782 | €2,311 | -€3,471 | -60.0% |
| Taxes, remuneration and social security | 45 | €4,641 | €4,590 | -€50 | -1.1% |
| Taxes | 450/3 | €4,641 | €4,590 | -€50 | -1.1% |
| Other amounts payable | 47/48 | €437 | €30,396 | +€29,959 | +6850.5% |
| Other operating charges | 640/8 | €523 | €507 | -€16 | -3.1% |
| Gross operating margin | 9900 | €10,631 | €10,049 | -€582 | -5.5% |
| Operating profit (loss) | 9901 | €10,108 | €9,542 | -€566 | -5.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €42 | €43 | +€1 | +3.2% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €10,066 | €9,503 | -€563 | -5.6% |
| Income taxes | 67/77 | €2,893 | €2,096 | -€797 | -27.6% |
| Profit (loss) for the period | 9904 | €7,173 | €7,408 | +€235 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,173 | €7,408 | +€235 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.