CLABBE: 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.
CLABBE
Largest movements
- Tangible fixed assets -€12,862
down €12,862 (-57.0%), from €22,559 to €9,696
of which Furniture and vehicles: -€12,522
- Cash -€10,629
down €10,629 (-89.1%), from €11,933 to €1,304
mainly Contributions, distributions and other (-€82,890) and Trade debts (-€18,435)
- Receivables within one year +€8,065
up €8,065 (+8.7%), from €92,859 to €100,924
of which Trade receivables: +€14,667
- Trade debts -€18,435
down €18,435 (-92.6%), from €19,915 to €1,480
- Other debts +€15,615
up €15,615 (+23.2%), from €67,275 to €82,890
- Current portion of long-term debt -€8,833
down €8,833 (-27.8%), from €31,737 to €22,904
- Debts after one year -€4,720
down €4,720 (-100%), from €4,720 to €0
- Gross operating margin +€20,498
up €20,498 (+19.3%), from €106,173 to €126,671
- Taxes +€5,019
up €5,019 (+21.0%), from €23,899 to €28,918
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,281 | €127,589 | -€15,692 | -11.0% |
| Fixed assets | 21/28 | €22,559 | €9,696 | -€12,862 | -57.0% |
| Tangible fixed assets | 22/27 | €22,559 | €9,696 | -€12,862 | -57.0% |
| Land and buildings | 22 | €2,315 | €2,025 | -€289 | -12.5% |
| Plant, machinery and equipment | 23 | €55 | €4 | -€51 | -92.3% |
| Furniture and vehicles | 24 | €20,189 | €7,667 | -€12,522 | -62.0% |
| Current assets | 29/58 | €120,722 | €117,892 | -€2,829 | -2.3% |
| Amounts receivable within one year | 40/41 | €92,859 | €100,924 | +€8,065 | +8.7% |
| Trade receivables | 40 | €29,981 | €44,648 | +€14,667 | +48.9% |
| Other amounts receivable | 41 | €62,877 | €56,275 | -€6,602 | -10.5% |
| Current investments | 50/53 | €15,927 | €15,396 | -€531 | -3.3% |
| Cash at bank and in hand | 54/58 | €11,933 | €1,304 | -€10,629 | -89.1% |
| Deferred charges and accrued income | 490/1 | €3 | €269 | +€266 | +7,910% |
| Total equity and liabilities | 10/49 | €143,281 | €127,589 | -€15,692 | -11.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,681 | €108,989 | -€15,692 | -12.6% |
| Amounts payable after more than one year | 17 | €4,720 | €0 | -€4,720 | -100% |
| Financial debts | 170/4 | €4,720 | €0 | -€4,720 | -100% |
| Amounts payable within one year | 42/48 | €119,961 | €108,989 | -€10,972 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €31,737 | €22,904 | -€8,833 | -27.8% |
| Trade debts | 44 | €19,915 | €1,480 | -€18,435 | -92.6% |
| Suppliers | 440/4 | €19,915 | €1,480 | -€18,435 | -92.6% |
| Taxes, remuneration and social security | 45 | €1,033 | €1,715 | +€682 | +66.0% |
| Taxes | 450/3 | €1,033 | €1,715 | +€682 | +66.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €67,275 | €82,890 | +€15,615 | +23.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,989 | €14,177 | +€189 | +1.3% |
| Other operating charges | 640/8 | €789 | €477 | -€312 | -39.6% |
| Gross operating margin | 9900 | €106,173 | €126,671 | +€20,498 | +19.3% |
| Operating profit (loss) | 9901 | €91,395 | €112,017 | +€20,622 | +22.6% |
| Financial income | 75/76B | €2,053 | €1,362 | -€691 | -33.7% |
| Recurring financial income | 75 | €2,053 | €1,362 | -€691 | -33.7% |
| Financial charges | 65/66B | €2,273 | €1,571 | -€702 | -30.9% |
| Recurring financial charges | 65 | €2,273 | €1,571 | -€702 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €91,175 | €111,808 | +€20,634 | +22.6% |
| Income taxes | 67/77 | €23,899 | €28,918 | +€5,019 | +21.0% |
| Profit (loss) for the period | 9904 | €67,275 | €82,890 | +€15,615 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,275 | €82,890 | +€15,615 | +23.2% |
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.