CLBN: 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.
CLBN
Largest movements
- Cash +€15,216
up €15,216 (+26.7%), from €57,080 to €72,296
mainly Net result for the year (+€146,514) and Current portion of long-term debt (+€53,607)
- Debts after one year -€207,070
down €207,070 (-18.3%), from €1.1m to €924,684
- Reserves +€145,000
up €145,000 (+376%), from €38,531 to €183,531
- Current portion of long-term debt +€53,607
up €53,607 (+35.7%), from €150,000 to €203,607
- Tax, wage and social debts +€22,421
up €22,421 (+86.8%), from €25,831 to €48,252
of which Taxes: +€22,421
- Gross operating margin +€117,691
up €117,691 (+105%), from €111,615 to €229,306
- Taxes +€34,844
up €34,844 (+120%), from €28,990 to €63,834
- Financial charges +€25,711
up €25,711 (+220%), from €11,693 to €37,404
- Financial income +€18,615
up €18,615 (+9,239%), from €201 to €18,816
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 | €1,415,061 | €1,431,778 | +€16,717 | +1.2% |
| Fixed assets | 21/28 | €1,319,254 | €1,321,425 | +€2,171 | +0.2% |
| Tangible fixed assets | 22/27 | - | €2,171 | +€2,171 | |
| Furniture and vehicles | 24 | - | €2,171 | +€2,171 | |
| Financial fixed assets | 28 | €1,319,254 | €1,319,254 | = | 0.0% |
| Current assets | 29/58 | €95,807 | €110,353 | +€14,546 | +15.2% |
| Amounts receivable within one year | 40/41 | €38,723 | €38,057 | -€666 | -1.7% |
| Trade receivables | 40 | €35,090 | €35,090 | = | 0.0% |
| Other amounts receivable | 41 | €3,633 | €2,967 | -€666 | -18.3% |
| Cash at bank and in hand | 54/58 | €57,080 | €72,296 | +€15,216 | +26.7% |
| Deferred charges and accrued income | 490/1 | €4 | €1 | -€3 | -77.0% |
| Total equity and liabilities | 10/49 | €1,415,061 | €1,431,778 | +€16,717 | +1.2% |
| Equity | 10/15 | €104,469 | €250,983 | +€146,514 | +140% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,531 | €183,531 | +€145,000 | +376% |
| Distributable reserves | 133 | €38,531 | €183,531 | +€145,000 | +376% |
| Profit (loss) carried forward | 14 | €63,938 | €65,452 | +€1,514 | +2.4% |
| Amounts payable | 17/49 | €1,310,592 | €1,180,795 | -€129,797 | -9.9% |
| Amounts payable after more than one year | 17 | €1,131,754 | €924,684 | -€207,070 | -18.3% |
| Financial debts | 170/4 | €1,131,754 | €924,684 | -€207,070 | -18.3% |
| Amounts payable within one year | 42/48 | €175,978 | €252,983 | +€77,005 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €203,607 | +€53,607 | +35.7% |
| Trade debts | 44 | €146 | €1,124 | +€978 | +668% |
| Suppliers | 440/4 | €146 | €1,124 | +€978 | +668% |
| Taxes, remuneration and social security | 45 | €25,831 | €48,252 | +€22,421 | +86.8% |
| Taxes | 450/3 | €24,596 | €47,017 | +€22,421 | +91.2% |
| Remuneration and social security | 454/9 | €1,235 | €1,235 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,860 | €3,128 | +€268 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €370 | +€370 | |
| Gross operating margin | 9900 | €111,615 | €229,306 | +€117,691 | +105% |
| Operating profit (loss) | 9901 | €111,615 | €228,935 | +€117,321 | +105% |
| Financial income | 75/76B | €201 | €18,816 | +€18,615 | +9,239% |
| Recurring financial income | 75 | €201 | €18,816 | +€18,615 | +9,239% |
| Financial charges | 65/66B | €11,693 | €37,404 | +€25,711 | +220% |
| Recurring financial charges | 65 | €11,693 | €37,404 | +€25,711 | +220% |
| Profit (loss) for the period before taxes | 9903 | €100,123 | €210,348 | +€110,225 | +110% |
| Income taxes | 67/77 | €28,990 | €63,834 | +€34,844 | +120% |
| Profit (loss) for the period | 9904 | €71,133 | €146,514 | +€75,381 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €71,133 | €146,514 | +€75,381 | +106% |
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.