CLB MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€3,888
up €3,888 (+33.0%), from €11,769 to €15,657
mainly Net result for the year (+€4,861) and Depreciation (+€3,553)
- Receivables within one year +€3,277
up €3,277 (+25.5%), from €12,873 to €16,150
of which Trade receivables: +€3,232
- Stocks and contracts +€2,159
up €2,159 (+16.4%), from €13,138 to €15,297
- Tangible fixed assets -€1,723
down €1,723 (-37.0%), from €4,660 to €2,936
of which Furniture and vehicles: -€2,518
- Deferred charges and accrued income +€775
up €775 (+113.0%), from €686 to €1,461
- Profit (loss) carried forward +€4,861
up €4,861, from -€2,707 to €2,154
- Tax, wage and social debts +€3,334
up €3,334 (+33.2%), from €10,040 to €13,374
of which Remuneration and social security: +€4,000
- Other debts +€3,275
new in 2025: €3,275
- Trade debts -€3,095
down €3,095 (-30.6%), from €10,104 to €7,009
- Gross operating margin +€16,379
up €16,379, from -€7,415 to €8,964
- Depreciation -€753
down €753 (-17.5%), from €4,306 to €3,553
- Financial charges -€409
down €409 (-54.1%), from €755 to €346
- Financial income +€171
up €171 (+42790.0%), from €0 to €172
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 | €46,635 | €55,011 | +€8,376 | +18.0% |
| Fixed assets | 21/28 | €8,170 | €6,446 | -€1,723 | -21.1% |
| Tangible fixed assets | 22/27 | €4,660 | €2,936 | -€1,723 | -37.0% |
| Furniture and vehicles | 24 | €3,533 | €1,014 | -€2,518 | -71.3% |
| Other tangible fixed assets | 26 | €1,127 | €1,922 | +€795 | +70.5% |
| Financial fixed assets | 28 | €3,510 | €3,510 | = | 0.0% |
| Current assets | 29/58 | €38,466 | €48,565 | +€10,099 | +26.3% |
| Stocks and contracts in progress | 3 | €13,138 | €15,297 | +€2,159 | +16.4% |
| Stocks | 30/36 | €13,138 | €15,297 | +€2,159 | +16.4% |
| Amounts receivable within one year | 40/41 | €12,873 | €16,150 | +€3,277 | +25.5% |
| Trade receivables | 40 | €12,641 | €15,874 | +€3,232 | +25.6% |
| Other amounts receivable | 41 | €232 | €277 | +€45 | +19.3% |
| Cash at bank and in hand | 54/58 | €11,769 | €15,657 | +€3,888 | +33.0% |
| Deferred charges and accrued income | 490/1 | €686 | €1,461 | +€775 | +113.0% |
| Total equity and liabilities | 10/49 | €46,635 | €55,011 | +€8,376 | +18.0% |
| Equity | 10/15 | €9,793 | €14,654 | +€4,861 | +49.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,707 | €2,154 | +€4,861 | |
| Amounts payable | 17/49 | €36,843 | €40,357 | +€3,515 | +9.5% |
| Amounts payable after more than one year | 17 | €16,699 | €16,699 | = | 0.0% |
| Other amounts payable | 178/9 | €16,699 | €16,699 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,144 | €23,658 | +€3,515 | +17.4% |
| Trade debts | 44 | €10,104 | €7,009 | -€3,095 | -30.6% |
| Suppliers | 440/4 | €10,104 | €7,009 | -€3,095 | -30.6% |
| Taxes, remuneration and social security | 45 | €10,040 | €13,374 | +€3,334 | +33.2% |
| Taxes | 450/3 | €8,040 | €7,374 | -€666 | -8.3% |
| Remuneration and social security | 454/9 | €2,000 | €6,000 | +€4,000 | +200.0% |
| Other amounts payable | 47/48 | - | €3,275 | +€3,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,306 | €3,553 | -€753 | -17.5% |
| Gross operating margin | 9900 | -€7,415 | €8,964 | +€16,379 | |
| Operating profit (loss) | 9901 | -€11,721 | €5,410 | +€17,131 | |
| Financial income | 75/76B | €0 | €172 | +€171 | +42790.0% |
| Recurring financial income | 75 | €0 | €172 | +€171 | +42790.0% |
| Financial charges | 65/66B | €755 | €346 | -€409 | -54.1% |
| Recurring financial charges | 65 | €755 | €346 | -€409 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,475 | €5,236 | +€17,711 | |
| Income taxes | 67/77 | €363 | €375 | +€12 | +3.4% |
| Profit (loss) for the period | 9904 | -€12,838 | €4,861 | +€17,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,838 | €4,861 | +€17,699 |
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 1 October 2026 via checked.be.