CLB DESIGN-DAO: 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 DESIGN-DAO
Largest movements
- Tangible fixed assets -€3,344
down €3,344 (-33.1%), from €10,105 to €6,760
- Cash +€3,285
up €3,285 (+5.5%), from €60,238 to €63,523
mainly Net result for the year (+€23,861) and Other debts (+€17,629)
- Receivables within one year -€1,488
down €1,488 (-10.6%), from €14,054 to €12,566
of which Other amounts receivable: -€1,506
- Deferred charges and accrued income -€1,455
down €1,455 (-25.8%), from €5,637 to €4,182
- Other debts +€17,629
up €17,629 (+18,488%), from €95 to €17,724
- Reserves -€12,054
down €12,054 (-16.1%), from €75,070 to €63,016
- Short-term financial debts -€6,634
down €6,634 (-100%), from €6,634 to €0
- Tax, wage and social debts -€1,170
down €1,170 (-17.9%), from €6,536 to €5,366
of which Remuneration and social security: -€2,300
- Gross operating margin +€7,342
up €7,342 (+21.5%), from €34,178 to €41,520
- Taxes +€1,977
up €1,977 (+25.2%), from €7,840 to €9,817
- Financial charges -€599
down €599 (-19.3%), from €3,104 to €2,504
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 | €90,033 | €87,031 | -€3,002 | -3.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,105 | €6,760 | -€3,344 | -33.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,105 | €6,760 | -€3,344 | -33.1% |
| Furniture and vehicles | 24 | €10,105 | €6,760 | -€3,344 | -33.1% |
| Current assets | 29/58 | €79,929 | €80,271 | +€342 | +0.4% |
| Amounts receivable within one year | 40/41 | €14,054 | €12,566 | -€1,488 | -10.6% |
| Trade receivables | 40 | €10,508 | €10,525 | +€17 | +0.2% |
| Other amounts receivable | 41 | €3,546 | €2,041 | -€1,506 | -42.5% |
| Cash at bank and in hand | 54/58 | €60,238 | €63,523 | +€3,285 | +5.5% |
| Deferred charges and accrued income | 490/1 | €5,637 | €4,182 | -€1,455 | -25.8% |
| Total equity and liabilities | 10/49 | €90,033 | €87,031 | -€3,002 | -3.3% |
| Equity | 10/15 | €75,570 | €63,516 | -€12,054 | -16.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €75,070 | €63,016 | -€12,054 | -16.1% |
| Distributable reserves | 133 | €75,070 | €63,016 | -€12,054 | -16.1% |
| Amounts payable | 17/49 | €14,464 | €23,515 | +€9,052 | +62.6% |
| Amounts payable within one year | 42/48 | €14,462 | €23,515 | +€9,054 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,634 | €0 | -€6,634 | -100% |
| Credit institutions | 430/8 | €6,634 | €0 | -€6,634 | -100% |
| Trade debts | 44 | €1,197 | €426 | -€771 | -64.4% |
| Suppliers | 440/4 | €1,197 | €426 | -€771 | -64.4% |
| Taxes, remuneration and social security | 45 | €6,536 | €5,366 | -€1,170 | -17.9% |
| Taxes | 450/3 | €4,236 | €5,366 | +€1,130 | +26.7% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €95 | €17,724 | +€17,629 | +18,488% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,922 | €5,219 | +€297 | +6.0% |
| Other operating charges | 640/8 | €439 | €457 | +€17 | +4.0% |
| Gross operating margin | 9900 | €34,178 | €41,520 | +€7,342 | +21.5% |
| Operating profit (loss) | 9901 | €28,817 | €35,845 | +€7,028 | +24.4% |
| Financial income | 75/76B | €349 | €337 | -€11 | -3.3% |
| Recurring financial income | 75 | €349 | €337 | -€11 | -3.3% |
| Financial charges | 65/66B | €3,104 | €2,504 | -€599 | -19.3% |
| Recurring financial charges | 65 | €3,104 | €2,504 | -€599 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €26,062 | €33,678 | +€7,616 | +29.2% |
| Income taxes | 67/77 | €7,840 | €9,817 | +€1,977 | +25.2% |
| Profit (loss) for the period | 9904 | €18,222 | €23,861 | +€5,639 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,222 | €23,861 | +€5,639 | +30.9% |
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 26 October 2026 via checked.be.