CLC Audit & Conseil: 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.
CLC Audit & Conseil
Largest movements
- Receivables within one year +€35,029
up €35,029 (+36.0%), from €97,267 to €132,296
of which Trade receivables: +€52,529
- Cash -€33,244
down €33,244 (-21.8%), from €152,519 to €119,275
mainly Trade debts (-€35,689) and Receivables within one year (-€35,029)
- Deferred charges and accrued income -€23,134
down €23,134 (-55.8%), from €41,469 to €18,334
- Tangible fixed assets +€11,599
up €11,599 (+40.0%), from €28,991 to €40,590
of which Furniture and vehicles: +€15,379
- Trade debts -€35,689
down €35,689 (-46.6%), from €76,616 to €40,926
- Accrued charges and deferred income +€15,800
new in 2025: €15,800
- Other debts +€9,095
up €9,095 (+132%), from €6,888 to €15,984
- Advances received -€8,315
down €8,315 (-57.7%), from €14,420 to €6,105
- Tax, wage and social debts +€6,282
up €6,282 (+36.0%), from €17,456 to €23,739
of which Taxes: +€12,460
- Purchases and services -€230,783
down €230,783 (-30.8%), from €748,938 to €518,155
- Turnover -€189,744
down €189,744 (-26.2%), from €723,074 to €533,330
- Gross operating margin +€23,774
up €23,774 (+184%), from €12,886 to €36,660
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 | €321,366 | €311,615 | -€9,750 | -3.0% |
| Fixed assets | 21/28 | €30,112 | €41,711 | +€11,599 | +38.5% |
| Tangible fixed assets | 22/27 | €28,991 | €40,590 | +€11,599 | +40.0% |
| Furniture and vehicles | 24 | €5,817 | €21,196 | +€15,379 | +264% |
| Other tangible fixed assets | 26 | €23,174 | €19,394 | -€3,780 | -16.3% |
| Financial fixed assets | 28 | €1,121 | €1,121 | = | 0.0% |
| Current assets | 29/58 | €291,254 | €269,905 | -€21,349 | -7.3% |
| Amounts receivable within one year | 40/41 | €97,267 | €132,296 | +€35,029 | +36.0% |
| Trade receivables | 40 | €68,811 | €121,340 | +€52,529 | +76.3% |
| Other amounts receivable | 41 | €28,456 | €10,956 | -€17,500 | -61.5% |
| Cash at bank and in hand | 54/58 | €152,519 | €119,275 | -€33,244 | -21.8% |
| Deferred charges and accrued income | 490/1 | €41,469 | €18,334 | -€23,134 | -55.8% |
| Total equity and liabilities | 10/49 | €321,366 | €311,615 | -€9,750 | -3.0% |
| Equity | 10/15 | €205,985 | €209,062 | +€3,076 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,785 | €202,862 | +€3,076 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €197,925 | €202,862 | +€4,936 | +2.5% |
| Amounts payable | 17/49 | €115,380 | €102,553 | -€12,827 | -11.1% |
| Amounts payable within one year | 42/48 | €115,380 | €86,753 | -€28,627 | -24.8% |
| Trade debts | 44 | €76,616 | €40,926 | -€35,689 | -46.6% |
| Suppliers | 440/4 | €76,616 | €40,926 | -€35,689 | -46.6% |
| Advances received on contracts in progress | 46 | €14,420 | €6,105 | -€8,315 | -57.7% |
| Taxes, remuneration and social security | 45 | €17,456 | €23,739 | +€6,282 | +36.0% |
| Taxes | 450/3 | €7,813 | €20,273 | +€12,460 | +159% |
| Remuneration and social security | 454/9 | €9,643 | €3,466 | -€6,178 | -64.1% |
| Other amounts payable | 47/48 | €6,888 | €15,984 | +€9,095 | +132% |
| Accrued charges and deferred income | 492/3 | - | €15,800 | +€15,800 | |
| Turnover | 70 | €723,074 | €533,330 | -€189,744 | -26.2% |
| Non-recurring operating income | 76A | - | €168 | +€168 | |
| Goods, raw materials, services and sundry goods | 60/61 | €748,938 | €518,155 | -€230,783 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,224 | €12,879 | +€5,654 | +78.3% |
| Other operating charges | 640/8 | €2,217 | €6,542 | +€4,324 | +195% |
| Non-recurring operating charges | 66A | - | €321 | +€321 | |
| Gross operating margin | 9900 | €12,886 | €36,660 | +€23,774 | +184% |
| Operating profit (loss) | 9901 | €3,444 | €16,919 | +€13,475 | +391% |
| Financial charges | 65/66B | €1,269 | €426 | -€843 | -66.4% |
| Recurring financial charges | 65 | €1,269 | €426 | -€843 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €2,175 | €16,493 | +€14,317 | +658% |
| Income taxes | 67/77 | €2,031 | €5,822 | +€3,791 | +187% |
| Profit (loss) for the period | 9904 | €145 | €10,671 | +€10,526 | +7,271% |
| Profit (loss) for the period to be appropriated | 9905 | €145 | €10,671 | +€10,526 | +7,271% |
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 26 October 2026 via checked.be.