CLB Het Kompas: 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 Het Kompas
Largest movements
- Current investments +€250,000
up €250,000 (+15.7%), from €1.6m to €1.8m
- Cash -€243,105
down €243,105 (-80.3%), from €302,570 to €59,465
mainly Current investments (-€250,000) and Net result for the year (-€71,857)
- Tangible fixed assets -€179,465
down €179,465 (-6.9%), from €2.6m to €2.4m
of which Land and buildings: -€157,720
- Reserves -€71,857
down €71,857 (-2.0%), from €3.6m to €3.6m
- Investment grants -€49,479
down €49,479 (-8.3%), from €592,886 to €543,407
- Gross operating margin -€62,697
down €62,697 (-24.4%), from €256,538 to €193,841
- Purchases and services +€60,322
up €60,322 (+7.6%), from €789,621 to €849,943
- Financial income -€17,698
down €17,698 (-30.5%), from €58,044 to €40,346
of which Financial income: -€17,727
- Depreciation -€12,825
down €12,825 (-5.9%), from €219,098 to €206,274
- Other operating charges -€5,260
down €5,260 (-20.2%), from €26,031 to €20,771
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 | €4,695,008 | €4,537,241 | -€157,767 | -3.4% |
| Fixed assets | 21/28 | €2,604,151 | €2,424,329 | -€179,822 | -6.9% |
| Intangible fixed assets | 21 | €952 | €595 | -€357 | -37.5% |
| Tangible fixed assets | 22/27 | €2,602,199 | €2,422,734 | -€179,465 | -6.9% |
| Land and buildings | 22 | €2,534,745 | €2,377,025 | -€157,720 | -6.2% |
| Plant, machinery and equipment | 23 | €8,689 | €5,795 | -€2,894 | -33.3% |
| Furniture and vehicles | 24 | €53,708 | €35,155 | -€18,554 | -34.5% |
| Leasing and similar rights | 25 | €5,057 | €4,760 | -€297 | -5.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €2,090,857 | €2,112,912 | +€22,055 | +1.1% |
| Amounts receivable within one year | 40/41 | €184,960 | €185,907 | +€947 | +0.5% |
| Trade receivables | 40 | €12,183 | €8,889 | -€3,295 | -27.0% |
| Other amounts receivable | 41 | €172,776 | €177,018 | +€4,242 | +2.5% |
| Current investments | 50/53 | €1,589,000 | €1,839,000 | +€250,000 | +15.7% |
| Cash at bank and in hand | 54/58 | €302,570 | €59,465 | -€243,105 | -80.3% |
| Deferred charges and accrued income | 490/1 | €14,328 | €28,541 | +€14,213 | +99.2% |
| Total equity and liabilities | 10/49 | €4,695,008 | €4,537,241 | -€157,767 | -3.4% |
| Equity | 10/15 | €4,233,124 | €4,111,788 | -€121,336 | -2.9% |
| Reserves | 13 | €3,640,238 | €3,568,381 | -€71,857 | -2.0% |
| Investment grants | 15 | €592,886 | €543,407 | -€49,479 | -8.3% |
| Amounts payable | 17/49 | €461,884 | €425,453 | -€36,431 | -7.9% |
| Amounts payable after more than one year | 17 | €62,725 | €51,094 | -€11,631 | -18.5% |
| Financial debts | 170/4 | €61,426 | €49,795 | -€11,631 | -18.9% |
| Other amounts payable | 178/9 | €1,299 | €1,299 | = | 0.0% |
| Amounts payable within one year | 42/48 | €222,115 | €194,901 | -€27,213 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €31,077 | €11,631 | -€19,446 | -62.6% |
| Trade debts | 44 | €184,122 | €174,484 | -€9,638 | -5.2% |
| Suppliers | 440/4 | €184,122 | €174,484 | -€9,638 | -5.2% |
| Taxes, remuneration and social security | 45 | €5,321 | €7,282 | +€1,961 | +36.8% |
| Remuneration and social security | 454/9 | €5,321 | €7,282 | +€1,961 | +36.8% |
| Accrued charges and deferred income | 492/3 | €177,045 | €179,458 | +€2,413 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €789,621 | €849,943 | +€60,322 | +7.6% |
| Remuneration, social security and pensions | 62 | €74,270 | €77,159 | +€2,890 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,098 | €206,274 | -€12,825 | -5.9% |
| Other operating charges | 640/8 | €26,031 | €20,771 | -€5,260 | -20.2% |
| Gross operating margin | 9900 | €256,538 | €193,841 | -€62,697 | -24.4% |
| Operating profit (loss) | 9901 | -€62,861 | -€110,363 | -€47,502 | -75.6% |
| Financial income | 75/76B | €58,044 | €40,346 | -€17,698 | -30.5% |
| Recurring financial income | 75 | €57,508 | €39,781 | -€17,727 | -30.8% |
| Non-recurring financial income | 76B | €536 | €565 | +€29 | +5.4% |
| Financial charges | 65/66B | €2,630 | €1,841 | -€790 | -30.0% |
| Recurring financial charges | 65 | €2,630 | €1,841 | -€790 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,447 | -€71,857 | -€64,410 | -864.9% |
| Profit (loss) for the period | 9904 | -€7,447 | -€71,857 | -€64,410 | -864.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,447 | -€71,857 | -€64,410 | -864.9% |
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 6 October 2026 via checked.be.