CLAT engineering: 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.
CLAT engineering
Largest movements
- Receivables within one year +€28,395
up €28,395 (+211%), from €13,446 to €41,840
of which Trade receivables: +€31,373
- Tangible fixed assets +€2,585
up €2,585 (+166%), from €1,560 to €4,145
of which Furniture and vehicles: +€3,105
- Deferred charges and accrued income +€1,603
up €1,603, from €0 to €1,603
- Cash -€1,294
down €1,294 (-1.6%), from €79,858 to €78,564
mainly Contributions, distributions and other (-€34,194) and Receivables within one year (-€28,395)
- Other debts +€16,379
up €16,379 (+91.9%), from €17,820 to €34,199
- Trade debts +€16,146
up €16,146 (+303%), from €5,333 to €21,479
- Gross operating margin +€21,186
up €21,186 (+82.0%), from €25,822 to €47,008
- Taxes +€5,341
up €5,341 (+87.2%), from €6,124 to €11,464
- Depreciation -€551
down €551 (-47.1%), from €1,170 to €619
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 | €94,864 | €126,152 | +€31,289 | +33.0% |
| Fixed assets | 21/28 | €1,560 | €4,145 | +€2,585 | +166% |
| Tangible fixed assets | 22/27 | €1,560 | €4,145 | +€2,585 | +166% |
| Furniture and vehicles | 24 | - | €3,105 | +€3,105 | |
| Other tangible fixed assets | 26 | €1,560 | €1,040 | -€520 | -33.3% |
| Current assets | 29/58 | €93,304 | €122,007 | +€28,703 | +30.8% |
| Amounts receivable within one year | 40/41 | €13,446 | €41,840 | +€28,395 | +211% |
| Trade receivables | 40 | €9,432 | €40,805 | +€31,373 | +333% |
| Other amounts receivable | 41 | €4,014 | €1,036 | -€2,978 | -74.2% |
| Cash at bank and in hand | 54/58 | €79,858 | €78,564 | -€1,294 | -1.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,603 | +€1,603 | |
| Total equity and liabilities | 10/49 | €94,864 | €126,152 | +€31,289 | +33.0% |
| Equity | 10/15 | €69,909 | €69,909 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €51,359 | €51,359 | = | 0.0% |
| Distributable reserves | 133 | €51,359 | €51,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,955 | €56,244 | +€31,289 | +125% |
| Amounts payable within one year | 42/48 | €24,955 | €56,244 | +€31,289 | +125% |
| Trade debts | 44 | €5,333 | €21,479 | +€16,146 | +303% |
| Suppliers | 440/4 | €5,333 | €21,479 | +€16,146 | +303% |
| Taxes, remuneration and social security | 45 | €1,802 | €566 | -€1,236 | -68.6% |
| Taxes | 450/3 | €1,802 | €566 | -€1,236 | -68.6% |
| Other amounts payable | 47/48 | €17,820 | €34,199 | +€16,379 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €619 | -€551 | -47.1% |
| Other operating charges | 640/8 | €667 | €683 | +€16 | +2.4% |
| Gross operating margin | 9900 | €25,822 | €47,008 | +€21,186 | +82.0% |
| Operating profit (loss) | 9901 | €23,985 | €45,706 | +€21,721 | +90.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €42 | €48 | +€6 | +13.1% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €23,944 | €45,659 | +€21,715 | +90.7% |
| Income taxes | 67/77 | €6,124 | €11,464 | +€5,341 | +87.2% |
| Profit (loss) for the period | 9904 | €17,820 | €34,194 | +€16,375 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,820 | €34,194 | +€16,375 | +91.9% |
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 18 October 2026 via checked.be.