CLB CONSTRUCT: 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.
CLB CONSTRUCT
Largest movements
- Receivables within one year -€87,135
down €87,135 (-82.6%), from €105,516 to €18,382
of which Trade receivables: -€81,474
- Cash +€25,929
up €25,929 (+118.1%), from €21,958 to €47,886
mainly Receivables within one year (+€87,135) and Depreciation (+€36,627)
- Tangible fixed assets +€8,907
up €8,907 (+6.4%), from €139,566 to €148,473
of which Plant, machinery and equipment: +€29,578
- Stocks and contracts +€5,837
up €5,837 (+128.5%), from €4,542 to €10,379
- Trade debts -€40,229
down €40,229 (-91.4%), from €43,993 to €3,764
- Profit (loss) carried forward -€6,539
down €6,539, from €0 to -€6,539
- Debts after one year +€5,985
up €5,985 (+17.6%), from €34,030 to €40,015
- Other debts -€4,869
down €4,869 (-96.0%), from €5,073 to €204
- Tax, wage and social debts -€4,623
down €4,623 (-88.4%), from €5,229 to €605
of which Taxes: -€4,623
- Gross operating margin -€100,296
down €100,296 (-73.2%), from €137,099 to €36,804
- Staff costs -€41,065
down €41,065 (-97.9%), from €41,963 to €898
- Taxes -€20,107
no longer reported in 2025 (was €20,107)
- Depreciation +€12,388
up €12,388 (+51.1%), from €24,240 to €36,627
- Financial charges -€1,576
down €1,576 (-28.0%), from €5,624 to €4,048
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 | €277,516 | €228,849 | -€48,668 | -17.5% |
| Fixed assets | 21/28 | €139,836 | €148,743 | +€8,907 | +6.4% |
| Tangible fixed assets | 22/27 | €139,566 | €148,473 | +€8,907 | +6.4% |
| Land and buildings | 22 | €29,700 | €29,700 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27,614 | €57,192 | +€29,578 | +107.1% |
| Furniture and vehicles | 24 | €72,481 | €57,152 | -€15,329 | -21.1% |
| Leasing and similar rights | 25 | €5,290 | €1,018 | -€4,272 | -80.8% |
| Other tangible fixed assets | 26 | €4,481 | €3,412 | -€1,069 | -23.9% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €137,680 | €80,105 | -€57,575 | -41.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €4,542 | €10,379 | +€5,837 | +128.5% |
| Stocks | 30/36 | €4,542 | €10,379 | +€5,837 | +128.5% |
| Amounts receivable within one year | 40/41 | €105,516 | €18,382 | -€87,135 | -82.6% |
| Trade receivables | 40 | €97,439 | €15,965 | -€81,474 | -83.6% |
| Other amounts receivable | 41 | €8,077 | €2,416 | -€5,661 | -70.1% |
| Cash at bank and in hand | 54/58 | €21,958 | €47,886 | +€25,929 | +118.1% |
| Deferred charges and accrued income | 490/1 | €5,664 | €3,458 | -€2,206 | -38.9% |
| Total equity and liabilities | 10/49 | €277,516 | €228,849 | -€48,668 | -17.5% |
| Equity | 10/15 | €171,438 | €164,899 | -€6,539 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €152,846 | €152,846 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,700 | €3,700 | = | 0.0% |
| Distributable reserves | 133 | €149,146 | €149,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,539 | -€6,539 | |
| Amounts payable | 17/49 | €106,078 | €63,950 | -€42,128 | -39.7% |
| Amounts payable after more than one year | 17 | €34,030 | €40,015 | +€5,985 | +17.6% |
| Financial debts | 170/4 | €34,030 | €40,015 | +€5,985 | +17.6% |
| Amounts payable within one year | 42/48 | €70,962 | €23,934 | -€47,028 | -66.3% |
| Current portion of amounts payable after more than one year | 42 | €16,668 | €19,361 | +€2,693 | +16.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €43,993 | €3,764 | -€40,229 | -91.4% |
| Suppliers | 440/4 | €43,993 | €3,764 | -€40,229 | -91.4% |
| Taxes, remuneration and social security | 45 | €5,229 | €605 | -€4,623 | -88.4% |
| Taxes | 450/3 | €5,229 | €605 | -€4,623 | -88.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,073 | €204 | -€4,869 | -96.0% |
| Accrued charges and deferred income | 492/3 | €1,085 | - | -€1,085 | |
| Non-recurring operating income | 76A | €14,000 | €4,084 | -€9,916 | -70.8% |
| Remuneration, social security and pensions | 62 | €41,963 | €898 | -€41,065 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,240 | €36,627 | +€12,388 | +51.1% |
| Other operating charges | 640/8 | €1,893 | €2,002 | +€110 | +5.8% |
| Gross operating margin | 9900 | €137,099 | €36,804 | -€100,296 | -73.2% |
| Operating profit (loss) | 9901 | €69,004 | -€2,724 | -€71,728 | |
| Financial income | 75/76B | €1,053 | €233 | -€821 | -77.9% |
| Recurring financial income | 75 | €1,053 | €233 | -€821 | -77.9% |
| Financial charges | 65/66B | €5,624 | €4,048 | -€1,576 | -28.0% |
| Recurring financial charges | 65 | €5,624 | €4,048 | -€1,576 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €64,433 | -€6,539 | -€70,972 | |
| Income taxes | 67/77 | €20,107 | - | -€20,107 | |
| Profit (loss) for the period | 9904 | €44,326 | -€6,539 | -€50,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,326 | -€6,539 | -€50,866 |
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 5 October 2026 via checked.be.