CLB-CONSULT: 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-CONSULT
Largest movements
- Cash +€172,510
up €172,510 (+46.1%), from €374,124 to €546,634
mainly Other debts (+€264,292) and Trade debts (+€124,790)
- Tangible fixed assets +€105,249
up €105,249 (+119.8%), from €87,844 to €193,093
of which Furniture and vehicles: +€103,721
- Receivables within one year -€44,949
down €44,949 (-14.5%), from €309,572 to €264,623
of which Other amounts receivable: -€60,265
- Reserves -€277,011
down €277,011 (-54.3%), from €510,234 to €233,223
of which Distributable reserves: -€277,011
- Other debts +€264,292
up €264,292, from €0 to €264,292
- Trade debts +€124,790
up €124,790 (+97.5%), from €128,049 to €252,839
- Debts after one year +€60,309
new in 2025: €60,309
- Tax, wage and social debts +€45,873
up €45,873 (+40.1%), from €114,474 to €160,347
of which Remuneration and social security: +€24,685
- Staff costs +€100,979
up €100,979 (+19.7%), from €512,664 to €613,643
- Gross operating margin +€61,445
up €61,445 (+9.9%), from €617,898 to €679,343
- Depreciation +€19,223
up €19,223 (+103.0%), from €18,667 to €37,889
- Taxes -€13,752
down €13,752 (-35.0%), from €39,286 to €25,534
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 | €772,795 | €1,005,987 | +€233,192 | +30.2% |
| Fixed assets | 21/28 | €87,844 | €193,093 | +€105,249 | +119.8% |
| Tangible fixed assets | 22/27 | €87,844 | €193,093 | +€105,249 | +119.8% |
| Plant, machinery and equipment | 23 | - | €1,528 | +€1,528 | |
| Furniture and vehicles | 24 | €87,844 | €191,565 | +€103,721 | +118.1% |
| Current assets | 29/58 | €684,952 | €812,894 | +€127,943 | +18.7% |
| Amounts receivable within one year | 40/41 | €309,572 | €264,623 | -€44,949 | -14.5% |
| Trade receivables | 40 | €102,588 | €117,904 | +€15,316 | +14.9% |
| Other amounts receivable | 41 | €206,983 | €146,719 | -€60,265 | -29.1% |
| Cash at bank and in hand | 54/58 | €374,124 | €546,634 | +€172,510 | +46.1% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,638 | +€382 | +30.4% |
| Total equity and liabilities | 10/49 | €772,795 | €1,005,987 | +€233,192 | +30.2% |
| Equity | 10/15 | €530,234 | €253,223 | -€277,011 | -52.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €510,234 | €233,223 | -€277,011 | -54.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €508,234 | €231,223 | -€277,011 | -54.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €242,561 | €752,764 | +€510,203 | +210.3% |
| Amounts payable after more than one year | 17 | - | €60,309 | +€60,309 | |
| Financial debts | 170/4 | - | €60,309 | +€60,309 | |
| Amounts payable within one year | 42/48 | €242,523 | €692,454 | +€449,932 | +185.5% |
| Current portion of amounts payable after more than one year | 42 | - | €14,977 | +€14,977 | |
| Trade debts | 44 | €128,049 | €252,839 | +€124,790 | +97.5% |
| Suppliers | 440/4 | €128,049 | €252,839 | +€124,790 | +97.5% |
| Taxes, remuneration and social security | 45 | €114,474 | €160,347 | +€45,873 | +40.1% |
| Taxes | 450/3 | €48,213 | €69,401 | +€21,188 | +43.9% |
| Remuneration and social security | 454/9 | €66,261 | €90,946 | +€24,685 | +37.3% |
| Other amounts payable | 47/48 | €0 | €264,292 | +€264,292 | |
| Accrued charges and deferred income | 492/3 | €38 | €0 | -€38 | -99.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €512,664 | €613,643 | +€100,979 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,667 | €37,889 | +€19,223 | +103.0% |
| Other operating charges | 640/8 | €1,745 | €2,076 | +€331 | +19.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €617,898 | €679,343 | +€61,445 | +9.9% |
| Operating profit (loss) | 9901 | €84,822 | €25,735 | -€59,087 | -69.7% |
| Financial income | 75/76B | €7,667 | €6,674 | -€992 | -12.9% |
| Recurring financial income | 75 | €7,667 | €6,674 | -€992 | -12.9% |
| Financial charges | 65/66B | €978 | €2,669 | +€1,690 | +172.8% |
| Recurring financial charges | 65 | €978 | €2,669 | +€1,690 | +172.8% |
| Profit (loss) for the period before taxes | 9903 | €91,510 | €29,741 | -€61,770 | -67.5% |
| Income taxes | 67/77 | €39,286 | €25,534 | -€13,752 | -35.0% |
| Profit (loss) for the period | 9904 | €52,225 | €4,207 | -€48,017 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,225 | €4,207 | -€48,017 | -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 10 October 2026 via checked.be.