CLARGEL: 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.
CLARGEL
Largest movements
- Receivables within one year +€6,468
up €6,468 (+172.2%), from €3,757 to €10,226
of which Trade receivables: +€5,448
- Stocks and contracts -€608
down €608 (-7.4%), from €8,223 to €7,615
- Cash +€236
up €236 (+6.1%), from €3,866 to €4,102
mainly Trade debts (+€5,656) and Net result for the year (+€2,141)
- Trade debts +€5,656
up €5,656 (+274.3%), from €2,062 to €7,718
- Profit (loss) carried forward +€2,141
up €2,141 (+6.9%), from -€30,891 to -€28,750
- Accrued charges and deferred income -€1,902
down €1,902 (-42.3%), from €4,500 to €2,598
- Gross operating margin +€32,417
up €32,417, from -€29,494 to €2,924
- Other operating charges -€370
down €370 (-41.2%), from €898 to €528
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 | €15,846 | €21,942 | +€6,097 | +38.5% |
| Current assets | 29/58 | €15,846 | €21,942 | +€6,097 | +38.5% |
| Stocks and contracts in progress | 3 | €8,223 | €7,615 | -€608 | -7.4% |
| Stocks | 30/36 | €8,223 | €7,615 | -€608 | -7.4% |
| Amounts receivable within one year | 40/41 | €3,757 | €10,226 | +€6,468 | +172.2% |
| Trade receivables | 40 | €3,470 | €8,918 | +€5,448 | +157.0% |
| Other amounts receivable | 41 | €287 | €1,307 | +€1,020 | +355.1% |
| Cash at bank and in hand | 54/58 | €3,866 | €4,102 | +€236 | +6.1% |
| Total equity and liabilities | 10/49 | €15,846 | €21,942 | +€6,097 | +38.5% |
| Equity | 10/15 | -€10,891 | -€8,750 | +€2,141 | +19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,891 | -€28,750 | +€2,141 | +6.9% |
| Amounts payable | 17/49 | €26,737 | €30,693 | +€3,956 | +14.8% |
| Amounts payable within one year | 42/48 | €22,237 | €28,095 | +€5,858 | +26.3% |
| Trade debts | 44 | €2,062 | €7,718 | +€5,656 | +274.3% |
| Suppliers | 440/4 | €2,062 | €7,718 | +€5,656 | +274.3% |
| Other amounts payable | 47/48 | €20,175 | €20,377 | +€202 | +1.0% |
| Accrued charges and deferred income | 492/3 | €4,500 | €2,598 | -€1,902 | -42.3% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | -€29,494 | €2,924 | +€32,417 | |
| Operating profit (loss) | 9901 | -€30,392 | €2,396 | +€32,787 | |
| Financial charges | 65/66B | €500 | €255 | -€245 | -49.1% |
| Recurring financial charges | 65 | €500 | €255 | -€245 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,891 | €2,141 | +€33,033 | |
| Profit (loss) for the period | 9904 | -€30,891 | €2,141 | +€33,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,891 | €2,141 | +€33,033 |
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 4 October 2026 via checked.be.