CLB: 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.
CLB
Largest movements
- Tangible fixed assets -€1,964
down €1,964 (-3.9%), from €50,325 to €48,361
- Cash +€1,066
up €1,066 (+1,127%), from €95 to €1,161
mainly Other debts (+€6,038) and Depreciation (+€1,964)
- Profit (loss) carried forward -€6,936
down €6,936 (-8.4%), from -€82,455 to -€89,391
- Other debts +€6,038
up €6,038 (+210%), from €2,875 to €8,913
- Purchases and services +€9,724
new in 2025: €9,724
- Turnover +€7,023
new in 2025: €7,023
- Gross operating margin -€3,600
down €3,600, from €899 to -€2,700
- Other operating charges -€74
down €74 (-3.2%), from €2,288 to €2,214
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 | €50,420 | €49,522 | -€898 | -1.8% |
| Fixed assets | 21/28 | €50,325 | €48,361 | -€1,964 | -3.9% |
| Tangible fixed assets | 22/27 | €50,325 | €48,361 | -€1,964 | -3.9% |
| Land and buildings | 22 | €50,325 | €48,361 | -€1,964 | -3.9% |
| Current assets | 29/58 | €95 | €1,161 | +€1,066 | +1,127% |
| Cash at bank and in hand | 54/58 | €95 | €1,161 | +€1,066 | +1,127% |
| Total equity and liabilities | 10/49 | €50,420 | €49,522 | -€898 | -1.8% |
| Equity | 10/15 | €47,545 | €40,609 | -€6,936 | -14.6% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,455 | -€89,391 | -€6,936 | -8.4% |
| Amounts payable | 17/49 | €2,875 | €8,913 | +€6,038 | +210% |
| Amounts payable within one year | 42/48 | €2,875 | €8,913 | +€6,038 | +210% |
| Other amounts payable | 47/48 | €2,875 | €8,913 | +€6,038 | +210% |
| Turnover | 70 | - | €7,023 | +€7,023 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,724 | +€9,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,964 | €1,964 | = | 0.0% |
| Other operating charges | 640/8 | €2,288 | €2,214 | -€74 | -3.2% |
| Gross operating margin | 9900 | €899 | -€2,700 | -€3,600 | |
| Operating profit (loss) | 9901 | -€3,353 | -€6,878 | -€3,526 | -105% |
| Financial charges | 65/66B | €61 | €57 | -€4 | -5.9% |
| Recurring financial charges | 65 | €61 | €57 | -€4 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,413 | -€6,936 | -€3,522 | -103% |
| Profit (loss) for the period | 9904 | -€3,413 | -€6,936 | -€3,522 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,413 | -€6,936 | -€3,522 | -103% |
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 20 October 2026 via checked.be.