CLABO: 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.
CLABO
Largest movements
- Tangible fixed assets -€10,347
down €10,347 (-50.3%), from €20,589 to €10,242
of which Land and buildings: -€10,242
- Cash +€2,963
up €2,963 (+25.0%), from €11,832 to €14,796
mainly Depreciation (+€10,347) and Receivables within one year (+€848)
- Deferred charges and accrued income +€1,199
up €1,199 (+311%), from €385 to €1,584
- Receivables within one year -€848
down €848 (-39.5%), from €2,147 to €1,299
of which Other amounts receivable: -€636
- Profit (loss) carried forward -€3,302
down €3,302, from €1,909 to -€1,393
- Other debts -€3,213
down €3,213 (-100.0%), from €3,213 to €1
- Trade debts -€519
down €519 (-85.4%), from €607 to €89
- Gross operating margin +€2,651
up €2,651 (+42.4%), from €6,259 to €8,910
- Depreciation -€136
down €136 (-1.3%), from €10,484 to €10,347
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 | €34,953 | €27,920 | -€7,033 | -20.1% |
| Fixed assets | 21/28 | €20,589 | €10,242 | -€10,347 | -50.3% |
| Tangible fixed assets | 22/27 | €20,589 | €10,242 | -€10,347 | -50.3% |
| Land and buildings | 22 | €20,484 | €10,242 | -€10,242 | -50.0% |
| Furniture and vehicles | 24 | €105 | €0 | -€105 | -100% |
| Current assets | 29/58 | €14,364 | €17,678 | +€3,314 | +23.1% |
| Amounts receivable within one year | 40/41 | €2,147 | €1,299 | -€848 | -39.5% |
| Trade receivables | 40 | €212 | €0 | -€212 | -100% |
| Other amounts receivable | 41 | €1,935 | €1,299 | -€636 | -32.9% |
| Cash at bank and in hand | 54/58 | €11,832 | €14,796 | +€2,963 | +25.0% |
| Deferred charges and accrued income | 490/1 | €385 | €1,584 | +€1,199 | +311% |
| Total equity and liabilities | 10/49 | €34,953 | €27,920 | -€7,033 | -20.1% |
| Equity | 10/15 | €31,133 | €27,830 | -€3,302 | -10.6% |
| Contributions | 10/11 | €26,810 | €26,810 | = | 0.0% |
| Reserves | 13 | €2,413 | €2,413 | = | 0.0% |
| Distributable reserves | 133 | €2,413 | €2,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,909 | -€1,393 | -€3,302 | |
| Amounts payable | 17/49 | €3,821 | €89 | -€3,731 | -97.7% |
| Amounts payable within one year | 42/48 | €3,821 | €89 | -€3,731 | -97.7% |
| Trade debts | 44 | €607 | €89 | -€519 | -85.4% |
| Suppliers | 440/4 | €607 | €89 | -€519 | -85.4% |
| Other amounts payable | 47/48 | €3,213 | €1 | -€3,213 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,484 | €10,347 | -€136 | -1.3% |
| Other operating charges | 640/8 | €1,822 | €1,790 | -€32 | -1.7% |
| Gross operating margin | 9900 | €6,259 | €8,910 | +€2,651 | +42.4% |
| Operating profit (loss) | 9901 | -€6,046 | -€3,227 | +€2,819 | +46.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,120 | -€3,302 | +€2,818 | +46.0% |
| Profit (loss) for the period | 9904 | -€6,120 | -€3,302 | +€2,818 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,120 | -€3,302 | +€2,818 | +46.0% |
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 14 October 2026 via checked.be.