CLBR Consulting: 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.
CLBR Consulting
Largest movements
- Receivables within one year -€44,319
down €44,319 (-32.7%), from €135,378 to €91,058
of which Trade receivables: -€48,056
- Tangible fixed assets -€23,564
down €23,564 (-6.0%), from €391,951 to €368,387
- Cash -€7,767
down €7,767 (-8.0%), from €97,123 to €89,356
mainly Debts after one year (-€28,773) and Tax, wage and social debts (-€21,805)
- Debts after one year -€28,773
down €28,773 (-10.4%), from €276,387 to €247,613
- Tax, wage and social debts -€21,805
down €21,805 (-24.4%), from €89,455 to €67,650
of which Remuneration and social security: -€14,792
- Other debts -€20,445
no longer reported in 2025 (was €20,445)
- Gross operating margin -€52,029
down €52,029 (-12.1%), from €429,801 to €377,772
- Staff costs +€19,126
up €19,126 (+6.5%), from €294,154 to €313,280
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 | €627,746 | €556,526 | -€71,220 | -11.3% |
| Fixed assets | 21/28 | €395,246 | €372,889 | -€22,357 | -5.7% |
| Intangible fixed assets | 21 | €3,295 | €4,502 | +€1,207 | +36.6% |
| Tangible fixed assets | 22/27 | €391,951 | €368,387 | -€23,564 | -6.0% |
| Land and buildings | 22 | €347,981 | €338,740 | -€9,241 | -2.7% |
| Plant, machinery and equipment | 23 | €6,108 | €4,259 | -€1,849 | -30.3% |
| Furniture and vehicles | 24 | €9,617 | €5,550 | -€4,067 | -42.3% |
| Other tangible fixed assets | 26 | €28,244 | €19,838 | -€8,407 | -29.8% |
| Current assets | 29/58 | €232,500 | €183,637 | -€48,863 | -21.0% |
| Amounts receivable within one year | 40/41 | €135,378 | €91,058 | -€44,319 | -32.7% |
| Trade receivables | 40 | €132,137 | €84,080 | -€48,056 | -36.4% |
| Other amounts receivable | 41 | €3,241 | €6,978 | +€3,737 | +115% |
| Cash at bank and in hand | 54/58 | €97,123 | €89,356 | -€7,767 | -8.0% |
| Deferred charges and accrued income | 490/1 | - | €3,223 | +€3,223 | |
| Total equity and liabilities | 10/49 | €627,746 | €556,526 | -€71,220 | -11.3% |
| Equity | 10/15 | €179,596 | €185,095 | +€5,500 | +3.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €177,000 | €177,000 | = | 0.0% |
| Distributable reserves | 133 | €177,000 | €177,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €596 | €6,095 | +€5,500 | +923% |
| Amounts payable | 17/49 | €448,150 | €371,430 | -€76,720 | -17.1% |
| Amounts payable after more than one year | 17 | €276,387 | €247,613 | -€28,773 | -10.4% |
| Financial debts | 170/4 | €276,387 | €247,613 | -€28,773 | -10.4% |
| Amounts payable within one year | 42/48 | €170,933 | €123,817 | -€47,116 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €28,609 | €28,773 | +€164 | +0.6% |
| Trade debts | 44 | €32,424 | €27,394 | -€5,030 | -15.5% |
| Suppliers | 440/4 | €32,424 | €27,394 | -€5,030 | -15.5% |
| Taxes, remuneration and social security | 45 | €89,455 | €67,650 | -€21,805 | -24.4% |
| Taxes | 450/3 | €31,575 | €24,562 | -€7,013 | -22.2% |
| Remuneration and social security | 454/9 | €57,879 | €43,088 | -€14,792 | -25.6% |
| Other amounts payable | 47/48 | €20,445 | - | -€20,445 | |
| Accrued charges and deferred income | 492/3 | €830 | - | -€830 | |
| Non-recurring operating income | 76A | - | €1,555 | +€1,555 | |
| Remuneration, social security and pensions | 62 | €294,154 | €313,280 | +€19,126 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,837 | €21,655 | -€2,182 | -9.2% |
| Other operating charges | 640/8 | €2,488 | €6,476 | +€3,988 | +160% |
| Gross operating margin | 9900 | €429,801 | €377,772 | -€52,029 | -12.1% |
| Operating profit (loss) | 9901 | €109,322 | €36,361 | -€72,961 | -66.7% |
| Financial income | 75/76B | €210 | €122 | -€88 | -41.8% |
| Recurring financial income | 75 | €210 | €122 | -€88 | -41.8% |
| Financial charges | 65/66B | €9,070 | €8,544 | -€526 | -5.8% |
| Recurring financial charges | 65 | €9,070 | €8,544 | -€526 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €100,463 | €27,939 | -€72,523 | -72.2% |
| Income taxes | 67/77 | €25,833 | €22,440 | -€3,394 | -13.1% |
| Profit (loss) for the period | 9904 | €74,629 | €5,500 | -€69,130 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,629 | €5,500 | -€69,130 | -92.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.