CLAGO: 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.
CLAGO
Largest movements
- Tangible fixed assets -€3,624
down €3,624 (-65.7%), from €5,516 to €1,892
of which Furniture and vehicles: -€2,898
- Deferred charges and accrued income +€1,341
up €1,341 (+27.3%), from €4,909 to €6,250
- Other debts -€16,004
down €16,004 (-39.5%), from €40,530 to €24,526
- Reserves +€12,197
up €12,197 (+40.4%), from €30,196 to €42,393
- Depreciation -€6,069
down €6,069 (-62.6%), from €9,692 to €3,624
- Gross operating margin -€4,220
down €4,220 (-12.9%), from €32,641 to €28,421
- Financial charges +€628
up €628 (+49.9%), from €1,258 to €1,886
- Taxes -€466
down €466 (-6.5%), from €7,137 to €6,671
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,915 | €102,415 | -€2,500 | -2.4% |
| Fixed assets | 21/28 | €5,516 | €1,892 | -€3,624 | -65.7% |
| Tangible fixed assets | 22/27 | €5,516 | €1,892 | -€3,624 | -65.7% |
| Plant, machinery and equipment | 23 | €2,618 | €1,892 | -€726 | -27.7% |
| Furniture and vehicles | 24 | €2,898 | - | -€2,898 | |
| Current assets | 29/58 | €99,399 | €100,523 | +€1,124 | +1.1% |
| Cash at bank and in hand | 54/58 | €94,490 | €94,273 | -€217 | -0.2% |
| Deferred charges and accrued income | 490/1 | €4,909 | €6,250 | +€1,341 | +27.3% |
| Total equity and liabilities | 10/49 | €104,915 | €102,415 | -€2,500 | -2.4% |
| Equity | 10/15 | €60,196 | €72,393 | +€12,197 | +20.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €30,196 | €42,393 | +€12,197 | +40.4% |
| Distributable reserves | 133 | €30,196 | €42,393 | +€12,197 | +40.4% |
| Amounts payable | 17/49 | €44,719 | €30,022 | -€14,697 | -32.9% |
| Amounts payable within one year | 42/48 | €43,922 | €28,797 | -€15,126 | -34.4% |
| Trade debts | 44 | €1,473 | €1,349 | -€125 | -8.5% |
| Suppliers | 440/4 | €1,473 | €1,349 | -€125 | -8.5% |
| Taxes, remuneration and social security | 45 | €1,919 | €2,922 | +€1,003 | +52.2% |
| Taxes | 450/3 | €1,919 | €2,922 | +€1,003 | +52.2% |
| Other amounts payable | 47/48 | €40,530 | €24,526 | -€16,004 | -39.5% |
| Accrued charges and deferred income | 492/3 | €797 | €1,226 | +€429 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,692 | €3,624 | -€6,069 | -62.6% |
| Other operating charges | 640/8 | €1,136 | €1,129 | -€7 | -0.6% |
| Gross operating margin | 9900 | €32,641 | €28,421 | -€4,220 | -12.9% |
| Operating profit (loss) | 9901 | €21,813 | €23,669 | +€1,856 | +8.5% |
| Financial income | 75/76B | €0 | €5 | +€5 | +47400.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +47400.0% |
| Financial charges | 65/66B | €1,258 | €1,886 | +€628 | +49.9% |
| Recurring financial charges | 65 | €1,258 | €1,886 | +€628 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €20,555 | €21,788 | +€1,232 | +6.0% |
| Income taxes | 67/77 | €7,137 | €6,671 | -€466 | -6.5% |
| Profit (loss) for the period | 9904 | €13,418 | €15,116 | +€1,698 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,418 | €15,116 | +€1,698 | +12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.