cLAB: 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.
cLAB
Largest movements
- Receivables within one year -€10,828
down €10,828 (-15.8%), from €68,446 to €57,618
of which Other amounts receivable: -€27,348
- Tangible fixed assets -€9,775
down €9,775 (-55.5%), from €17,628 to €7,853
of which Other tangible fixed assets: -€13,039
- Trade debts -€18,440
down €18,440 (-47.5%), from €38,815 to €20,376
- Short-term financial debts +€17,501
up €17,501 (+251%), from €6,975 to €24,476
- Debts after one year -€9,448
no longer reported in 2025 (was €9,448)
- Profit (loss) carried forward -€8,607
new in 2025: -€8,607
- Current portion of long-term debt -€2,050
down €2,050 (-21.4%), from €9,581 to €7,531
- Gross operating margin +€22,889
up €22,889, from -€12,628 to €10,262
- Other operating charges -€9,803
down €9,803 (-77.8%), from €12,605 to €2,802
- Taxes -€413
no longer reported in 2025 (was €413)
- Depreciation +€346
up €346 (+2.5%), from €13,594 to €13,940
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,074 | €65,471 | -€20,604 | -23.9% |
| Fixed assets | 21/28 | €17,628 | €7,853 | -€9,775 | -55.5% |
| Tangible fixed assets | 22/27 | €17,628 | €7,853 | -€9,775 | -55.5% |
| Furniture and vehicles | 24 | €4,462 | €7,726 | +€3,264 | +73.1% |
| Other tangible fixed assets | 26 | €13,166 | €127 | -€13,039 | -99.0% |
| Current assets | 29/58 | €68,446 | €57,618 | -€10,828 | -15.8% |
| Amounts receivable within one year | 40/41 | €68,446 | €57,618 | -€10,828 | -15.8% |
| Trade receivables | 40 | €16,940 | €33,460 | +€16,520 | +97.5% |
| Other amounts receivable | 41 | €51,506 | €24,158 | -€27,348 | -53.1% |
| Total equity and liabilities | 10/49 | €86,074 | €65,471 | -€20,604 | -23.9% |
| Equity | 10/15 | €20,819 | €12,212 | -€8,607 | -41.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,219 | €2,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €359 | €359 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,607 | -€8,607 | |
| Amounts payable | 17/49 | €65,255 | €53,258 | -€11,997 | -18.4% |
| Amounts payable after more than one year | 17 | €9,448 | - | -€9,448 | |
| Financial debts | 170/4 | €9,448 | - | -€9,448 | |
| Amounts payable within one year | 42/48 | €55,807 | €53,258 | -€2,548 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €9,581 | €7,531 | -€2,050 | -21.4% |
| Financial debts | 43 | €6,975 | €24,476 | +€17,501 | +251% |
| Credit institutions | 430/8 | €6,975 | €24,476 | +€17,501 | +251% |
| Trade debts | 44 | €38,815 | €20,376 | -€18,440 | -47.5% |
| Suppliers | 440/4 | €38,815 | €20,376 | -€18,440 | -47.5% |
| Taxes, remuneration and social security | 45 | €435 | €875 | +€440 | +101% |
| Taxes | 450/3 | €435 | €875 | +€440 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,594 | €13,940 | +€346 | +2.5% |
| Other operating charges | 640/8 | €12,605 | €2,802 | -€9,803 | -77.8% |
| Gross operating margin | 9900 | -€12,628 | €10,262 | +€22,889 | |
| Operating profit (loss) | 9901 | -€38,826 | -€6,480 | +€32,346 | +83.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,019 | €2,127 | +€108 | +5.4% |
| Recurring financial charges | 65 | €2,019 | €2,127 | +€108 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,845 | -€8,607 | +€32,238 | +78.9% |
| Income taxes | 67/77 | €413 | - | -€413 | |
| Profit (loss) for the period | 9904 | -€41,257 | -€8,607 | +€32,650 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,257 | -€8,607 | +€32,650 | +79.1% |
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 15 October 2026 via checked.be.