CLD 27: 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.
CLD 27
Largest movements
- Cash +€8,576
up €8,576 (+234.5%), from €3,658 to €12,234
mainly Net result for the year (+€8,919) and Accrued charges and deferred income (+€3,000)
- Receivables within one year -€882
down €882 (-41.8%), from €2,113 to €1,231
of which Trade receivables: -€2,113
- Profit (loss) carried forward +€4,919
up €4,919 (+37.4%), from -€13,146 to -€8,227
- Accrued charges and deferred income +€3,000
up €3,000 (+15.0%), from €20,000 to €23,000
- Tax, wage and social debts +€2,420
up €2,420 (+1118.1%), from €216 to €2,637
- Current portion of long-term debt -€1,602
no longer reported in 2025 (was €1,602)
- Other debts -€883
down €883 (-46.9%), from €1,883 to €1,000
- Gross operating margin +€2,144
up €2,144 (+13.2%), from €16,278 to €18,422
- Taxes -€451
down €451 (-8.7%), from €5,155 to €4,705
- Financial charges +€294
up €294 (+60.9%), from €482 to €776
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 | €14,556 | €22,410 | +€7,855 | +54.0% |
| Fixed assets | 21/28 | €6,784 | €6,945 | +€161 | +2.4% |
| Tangible fixed assets | 22/27 | €6,784 | €6,945 | +€161 | +2.4% |
| Furniture and vehicles | 24 | €5,988 | €4,856 | -€1,131 | -18.9% |
| Other tangible fixed assets | 26 | €797 | €2,089 | +€1,292 | +162.2% |
| Current assets | 29/58 | €7,771 | €15,465 | +€7,694 | +99.0% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,113 | €1,231 | -€882 | -41.8% |
| Trade receivables | 40 | €2,113 | - | -€2,113 | |
| Other amounts receivable | 41 | - | €1,231 | +€1,231 | |
| Cash at bank and in hand | 54/58 | €3,658 | €12,234 | +€8,576 | +234.5% |
| Total equity and liabilities | 10/49 | €14,556 | €22,410 | +€7,855 | +54.0% |
| Equity | 10/15 | -€9,146 | -€4,227 | +€4,919 | +53.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,146 | -€8,227 | +€4,919 | +37.4% |
| Amounts payable | 17/49 | €23,701 | €26,637 | +€2,936 | +12.4% |
| Amounts payable within one year | 42/48 | €3,701 | €3,637 | -€64 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €1,602 | - | -€1,602 | |
| Taxes, remuneration and social security | 45 | €216 | €2,637 | +€2,420 | +1118.1% |
| Taxes | 450/3 | €216 | €2,637 | +€2,420 | +1118.1% |
| Other amounts payable | 47/48 | €1,883 | €1,000 | -€883 | -46.9% |
| Accrued charges and deferred income | 492/3 | €20,000 | €23,000 | +€3,000 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,807 | €2,855 | +€48 | +1.7% |
| Other operating charges | 640/8 | €1,378 | €1,318 | -€61 | -4.4% |
| Gross operating margin | 9900 | €16,278 | €18,422 | +€2,144 | +13.2% |
| Operating profit (loss) | 9901 | €12,093 | €14,250 | +€2,157 | +17.8% |
| Financial income | 75/76B | €52 | €150 | +€99 | +191.2% |
| Recurring financial income | 75 | €52 | €150 | +€99 | +191.2% |
| Financial charges | 65/66B | €482 | €776 | +€294 | +60.9% |
| Recurring financial charges | 65 | €482 | €776 | +€294 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €11,662 | €13,624 | +€1,962 | +16.8% |
| Income taxes | 67/77 | €5,155 | €4,705 | -€451 | -8.7% |
| Profit (loss) for the period | 9904 | €6,507 | €8,919 | +€2,412 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,507 | €8,919 | +€2,412 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.