CLB-INVEST: 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-INVEST
Largest movements
- Cash +€258
up €258 (+7.6%), from €3,388 to €3,646
mainly Net result for the year (+€352) and Trade debts (+€17)
- Deferred charges and accrued income +€96
new in 2025: €96
- Profit (loss) carried forward +€352
up €352 (+3.1%), from -€11,436 to -€11,085
- Gross operating margin +€104
up €104 (+11.2%), from €929 to €1,033
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €3,388 | €3,742 | +€354 | +10.5% |
| Current assets | 29/58 | €3,388 | €3,742 | +€354 | +10.5% |
| Cash at bank and in hand | 54/58 | €3,388 | €3,646 | +€258 | +7.6% |
| Deferred charges and accrued income | 490/1 | - | €96 | +€96 | |
| Total equity and liabilities | 10/49 | €3,388 | €3,742 | +€354 | +10.5% |
| Equity | 10/15 | €2,064 | €2,415 | +€352 | +17.0% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,436 | -€11,085 | +€352 | +3.1% |
| Amounts payable | 17/49 | €1,324 | €1,327 | +€2 | +0.2% |
| Amounts payable within one year | 42/48 | €1,255 | €1,272 | +€17 | +1.4% |
| Trade debts | 44 | - | €17 | +€17 | |
| Suppliers | 440/4 | - | €17 | +€17 | |
| Other amounts payable | 47/48 | €1,255 | €1,255 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €69 | €55 | -€15 | -21.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €6,000 | - | -€6,000 | |
| Gross operating margin | 9900 | €929 | €1,033 | +€104 | +11.2% |
| Operating profit (loss) | 9901 | -€5,576 | €513 | +€6,089 | |
| Financial charges | 65/66B | €153 | €162 | +€8 | +5.5% |
| Recurring financial charges | 65 | €153 | €162 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,729 | €352 | +€6,081 | |
| Profit (loss) for the period | 9904 | -€5,729 | €352 | +€6,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,729 | €352 | +€6,081 |
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 31 October 2026 via checked.be.