CLC: 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.
CLC
Largest movements
- Tangible fixed assets +€100,745
up €100,745 (+308.0%), from €32,711 to €133,457
of which Leasing and similar rights: +€105,186
- Cash -€11,496
down €11,496 (-88.4%), from €13,005 to €1,509
mainly Investment in fixed assets (net) (-€128,056) and Receivables within one year (-€9,461)
- Receivables within one year +€9,461
up €9,461 (+3399.4%), from €278 to €9,739
- Receivables after one year +€6,000
up €6,000 (+13.0%), from €46,000 to €52,000
- Debts after one year +€66,304
up €66,304 (+388.9%), from €17,050 to €83,354
- Current portion of long-term debt +€20,736
up €20,736 (+334.4%), from €6,200 to €26,936
- Reserves +€11,676
up €11,676 (+21.0%), from €55,657 to €67,333
- Trade debts +€3,887
up €3,887 (+184.6%), from €2,105 to €5,992
- Tax, wage and social debts +€2,930
up €2,930 (+31.9%), from €9,178 to €12,108
- Gross operating margin +€22,776
up €22,776 (+94.4%), from €24,133 to €46,910
- Depreciation +€18,167
up €18,167 (+216.4%), from €8,394 to €26,561
- Financial charges +€4,332
up €4,332 (+340.2%), from €1,273 to €5,606
- Taxes -€1,768
down €1,768 (-42.8%), from €4,131 to €2,363
- Other operating charges +€1,437
up €1,437 (+208.6%), from €689 to €2,126
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 | €92,553 | €197,990 | +€105,437 | +113.9% |
| Fixed assets | 21/28 | €32,711 | €134,207 | +€101,495 | +310.3% |
| Tangible fixed assets | 22/27 | €32,711 | €133,457 | +€100,745 | +308.0% |
| Land and buildings | 22 | - | €2,206 | +€2,206 | |
| Plant, machinery and equipment | 23 | €4,750 | €6,247 | +€1,497 | +31.5% |
| Furniture and vehicles | 24 | €27,961 | €19,817 | -€8,144 | -29.1% |
| Leasing and similar rights | 25 | - | €105,186 | +€105,186 | |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €59,842 | €63,783 | +€3,942 | +6.6% |
| Amounts receivable after more than one year | 29 | €46,000 | €52,000 | +€6,000 | +13.0% |
| Other amounts receivable | 291 | €46,000 | €52,000 | +€6,000 | +13.0% |
| Amounts receivable within one year | 40/41 | €278 | €9,739 | +€9,461 | +3399.4% |
| Trade receivables | 40 | €278 | €9,739 | +€9,461 | +3399.4% |
| Cash at bank and in hand | 54/58 | €13,005 | €1,509 | -€11,496 | -88.4% |
| Deferred charges and accrued income | 490/1 | €558 | €536 | -€23 | -4.0% |
| Total equity and liabilities | 10/49 | €92,553 | €197,990 | +€105,437 | +113.9% |
| Equity | 10/15 | €57,657 | €69,333 | +€11,676 | +20.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,657 | €67,333 | +€11,676 | +21.0% |
| Distributable reserves | 133 | €55,657 | €67,333 | +€11,676 | +21.0% |
| Amounts payable | 17/49 | €34,897 | €128,658 | +€93,761 | +268.7% |
| Amounts payable after more than one year | 17 | €17,050 | €83,354 | +€66,304 | +388.9% |
| Financial debts | 170/4 | €17,050 | €83,354 | +€66,304 | +388.9% |
| Amounts payable within one year | 42/48 | €17,847 | €45,304 | +€27,457 | +153.9% |
| Current portion of amounts payable after more than one year | 42 | €6,200 | €26,936 | +€20,736 | +334.4% |
| Trade debts | 44 | €2,105 | €5,992 | +€3,887 | +184.6% |
| Suppliers | 440/4 | €2,105 | €5,992 | +€3,887 | +184.6% |
| Taxes, remuneration and social security | 45 | €9,178 | €12,108 | +€2,930 | +31.9% |
| Taxes | 450/3 | €9,178 | €12,108 | +€2,930 | +31.9% |
| Other amounts payable | 47/48 | €363 | €268 | -€95 | -26.1% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,394 | €26,561 | +€18,167 | +216.4% |
| Other operating charges | 640/8 | €689 | €2,126 | +€1,437 | +208.6% |
| Gross operating margin | 9900 | €24,133 | €46,910 | +€22,776 | +94.4% |
| Operating profit (loss) | 9901 | €15,050 | €18,223 | +€3,172 | +21.1% |
| Financial income | 75/76B | €1,150 | €1,422 | +€272 | +23.6% |
| Recurring financial income | 75 | €1,150 | €1,422 | +€272 | +23.6% |
| Financial charges | 65/66B | €1,273 | €5,606 | +€4,332 | +340.2% |
| Recurring financial charges | 65 | €1,273 | €5,606 | +€4,332 | +340.2% |
| Profit (loss) for the period before taxes | 9903 | €14,927 | €14,039 | -€888 | -6.0% |
| Income taxes | 67/77 | €4,131 | €2,363 | -€1,768 | -42.8% |
| Profit (loss) for the period | 9904 | €10,796 | €11,676 | +€880 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,796 | €11,676 | +€880 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.