CLC MANAGEMENT: 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 MANAGEMENT
Largest movements
- Financial fixed assets +€77,188
up €77,188 (+514.6%), from €15,000 to €92,188
- Receivables within one year -€38,602
down €38,602 (-66.6%), from €57,962 to €19,360
of which Trade receivables: -€38,602
- Receivables after one year -€12,500
down €12,500 (-100.0%), from €12,500 to €0
- Cash +€3,797
up €3,797 (+4.7%), from €80,684 to €84,481
mainly Other debts (+€106,208) and Receivables within one year (+€38,602)
- Other debts +€106,208
up €106,208 (+7563.7%), from €1,404 to €107,612
- Profit (loss) carried forward -€100,195
down €100,195 (-99.7%), from €100,462 to €268
- Debts after one year +€19,976
new in 2025: €19,976
- Current portion of long-term debt +€16,579
new in 2025: €16,579
- Tax, wage and social debts -€13,858
down €13,858 (-40.7%), from €34,054 to €20,196
of which Taxes: -€15,383
- Gross operating margin -€32,545
down €32,545 (-39.3%), from €82,892 to €50,347
- Taxes -€4,242
down €4,242 (-24.5%), from €17,309 to €13,066
- Financial charges +€1,435
up €1,435 (+199.3%), from €720 to €2,155
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 | €169,067 | €198,378 | +€29,312 | +17.3% |
| Fixed assets | 21/28 | €17,057 | €93,660 | +€76,603 | +449.1% |
| Tangible fixed assets | 22/27 | €2,057 | €1,473 | -€584 | -28.4% |
| Furniture and vehicles | 24 | €2,057 | €1,473 | -€584 | -28.4% |
| Financial fixed assets | 28 | €15,000 | €92,188 | +€77,188 | +514.6% |
| Current assets | 29/58 | €152,010 | €104,718 | -€47,292 | -31.1% |
| Amounts receivable after more than one year | 29 | €12,500 | €0 | -€12,500 | -100.0% |
| Other amounts receivable | 291 | €12,500 | €0 | -€12,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €57,962 | €19,360 | -€38,602 | -66.6% |
| Trade receivables | 40 | €57,962 | €19,360 | -€38,602 | -66.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €80,684 | €84,481 | +€3,797 | +4.7% |
| Deferred charges and accrued income | 490/1 | €865 | €877 | +€13 | +1.5% |
| Total equity and liabilities | 10/49 | €169,067 | €198,378 | +€29,312 | +17.3% |
| Equity | 10/15 | €132,962 | €32,768 | -€100,195 | -75.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,462 | €268 | -€100,195 | -99.7% |
| Amounts payable | 17/49 | €36,104 | €165,611 | +€129,506 | +358.7% |
| Amounts payable after more than one year | 17 | - | €19,976 | +€19,976 | |
| Financial debts | 170/4 | - | €19,976 | +€19,976 | |
| Amounts payable within one year | 42/48 | €36,104 | €145,634 | +€109,530 | +303.4% |
| Current portion of amounts payable after more than one year | 42 | - | €16,579 | +€16,579 | |
| Trade debts | 44 | €646 | €1,247 | +€601 | +93.1% |
| Suppliers | 440/4 | €646 | €1,247 | +€601 | +93.1% |
| Taxes, remuneration and social security | 45 | €34,054 | €20,196 | -€13,858 | -40.7% |
| Taxes | 450/3 | €33,404 | €18,021 | -€15,383 | -46.1% |
| Remuneration and social security | 454/9 | €650 | €2,175 | +€1,525 | +234.6% |
| Other amounts payable | 47/48 | €1,404 | €107,612 | +€106,208 | +7563.7% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €584 | +€305 | +109.1% |
| Other operating charges | 640/8 | €808 | €463 | -€344 | -42.7% |
| Gross operating margin | 9900 | €82,892 | €50,347 | -€32,545 | -39.3% |
| Operating profit (loss) | 9901 | €81,805 | €49,300 | -€32,505 | -39.7% |
| Financial income | 75/76B | €723 | €726 | +€3 | +0.4% |
| Recurring financial income | 75 | €723 | €726 | +€3 | +0.4% |
| Financial charges | 65/66B | €720 | €2,155 | +€1,435 | +199.3% |
| Recurring financial charges | 65 | €720 | €2,155 | +€1,435 | +199.3% |
| Profit (loss) for the period before taxes | 9903 | €81,808 | €47,871 | -€33,937 | -41.5% |
| Income taxes | 67/77 | €17,309 | €13,066 | -€4,242 | -24.5% |
| Profit (loss) for the period | 9904 | €64,500 | €34,805 | -€29,695 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,500 | €34,805 | -€29,695 | -46.0% |
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 10 October 2026 via checked.be.