clb-restauration.be: 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-restauration.be
Largest movements
- Tangible fixed assets +€47,457
up €47,457 (+204%), from €23,209 to €70,667
of which Furniture and vehicles: +€30,474
- Receivables within one year -€17,125
down €17,125 (-2.1%), from €809,545 to €792,420
of which Trade receivables: -€21,596
- Profit (loss) carried forward +€161,597
up €161,597 (+74.9%), from -€215,654 to -€54,057
- Trade debts -€119,787
down €119,787 (-45.6%), from €262,534 to €142,747
- Debts after one year -€29,517
down €29,517 (-85.6%), from €34,493 to €4,976
- Tax, wage and social debts +€18,571
up €18,571 (+2.5%), from €748,638 to €767,209
of which Remuneration and social security: +€11,734
- Staff costs +€68,000
up €68,000 (+12.1%), from €560,721 to €628,721
- Gross operating margin +€38,130
up €38,130 (+4.7%), from €819,259 to €857,389
- Taxes +€30,603
up €30,603 (+2,989%), from €1,024 to €31,627
- Financial charges -€13,672
down €13,672 (-45.9%), from €29,755 to €16,083
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 | €931,889 | €968,447 | +€36,558 | +3.9% |
| Fixed assets | 21/28 | €67,289 | €113,171 | +€45,882 | +68.2% |
| Intangible fixed assets | 21 | €5,578 | €3,938 | -€1,639 | -29.4% |
| Tangible fixed assets | 22/27 | €23,209 | €70,667 | +€47,457 | +204% |
| Plant, machinery and equipment | 23 | - | €5,489 | +€5,489 | |
| Furniture and vehicles | 24 | €10,756 | €41,230 | +€30,474 | +283% |
| Leasing and similar rights | 25 | €1,706 | €546 | -€1,159 | -68.0% |
| Other tangible fixed assets | 26 | €10,747 | €23,400 | +€12,653 | +118% |
| Financial fixed assets | 28 | €38,501 | €38,566 | +€64 | +0.2% |
| Current assets | 29/58 | €864,600 | €855,276 | -€9,325 | -1.1% |
| Stocks and contracts in progress | 3 | €17,993 | €18,025 | +€32 | +0.2% |
| Stocks | 30/36 | €17,993 | €18,025 | +€32 | +0.2% |
| Amounts receivable within one year | 40/41 | €809,545 | €792,420 | -€17,125 | -2.1% |
| Trade receivables | 40 | €54,487 | €32,891 | -€21,596 | -39.6% |
| Other amounts receivable | 41 | €755,058 | €759,529 | +€4,471 | +0.6% |
| Cash at bank and in hand | 54/58 | €28,457 | €32,876 | +€4,419 | +15.5% |
| Deferred charges and accrued income | 490/1 | €8,606 | €11,956 | +€3,350 | +38.9% |
| Total equity and liabilities | 10/49 | €931,889 | €968,447 | +€36,558 | +3.9% |
| Equity | 10/15 | -€194,947 | -€33,351 | +€161,597 | +82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,106 | €2,106 | = | 0.0% |
| Tax-exempt reserves | 132 | €246 | €246 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,654 | -€54,057 | +€161,597 | +74.9% |
| Amounts payable | 17/49 | €1,126,836 | €1,001,797 | -€125,039 | -11.1% |
| Amounts payable after more than one year | 17 | €34,493 | €4,976 | -€29,517 | -85.6% |
| Financial debts | 170/4 | €34,493 | €4,976 | -€29,517 | -85.6% |
| Amounts payable within one year | 42/48 | €1,091,006 | €996,821 | -€94,185 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €28,649 | €29,517 | +€868 | +3.0% |
| Financial debts | 43 | €49,000 | €55,263 | +€6,263 | +12.8% |
| Credit institutions | 430/8 | €49,000 | €55,263 | +€6,263 | +12.8% |
| Trade debts | 44 | €262,534 | €142,747 | -€119,787 | -45.6% |
| Suppliers | 440/4 | €262,534 | €142,747 | -€119,787 | -45.6% |
| Taxes, remuneration and social security | 45 | €748,638 | €767,209 | +€18,571 | +2.5% |
| Taxes | 450/3 | €671,168 | €678,005 | +€6,837 | +1.0% |
| Remuneration and social security | 454/9 | €77,471 | €89,204 | +€11,734 | +15.1% |
| Other amounts payable | 47/48 | €2,185 | €2,084 | -€101 | -4.6% |
| Accrued charges and deferred income | 492/3 | €1,337 | - | -€1,337 | |
| Remuneration, social security and pensions | 62 | €560,721 | €628,721 | +€68,000 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,910 | €14,832 | +€2,922 | +24.5% |
| Other operating charges | 640/8 | €3,856 | €4,693 | +€837 | +21.7% |
| Gross operating margin | 9900 | €819,259 | €857,389 | +€38,130 | +4.7% |
| Operating profit (loss) | 9901 | €242,772 | €209,142 | -€33,630 | -13.9% |
| Financial income | 75/76B | €576 | €165 | -€412 | -71.4% |
| Recurring financial income | 75 | €576 | €165 | -€412 | -71.4% |
| Financial charges | 65/66B | €29,755 | €16,083 | -€13,672 | -45.9% |
| Recurring financial charges | 65 | €29,755 | €16,083 | -€13,672 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €213,593 | €193,224 | -€20,370 | -9.5% |
| Income taxes | 67/77 | €1,024 | €31,627 | +€30,603 | +2,989% |
| Profit (loss) for the period | 9904 | €212,570 | €161,597 | -€50,973 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €212,570 | €161,597 | -€50,973 | -24.0% |
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 21 October 2026 via checked.be.