CLD CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€6,098
up €6,098 (+28.4%), from €21,509 to €27,608
of which Trade receivables: +€6,101
- Tangible fixed assets -€5,042
down €5,042 (-40.1%), from €12,568 to €7,527
of which Other tangible fixed assets: -€4,398
- Cash +€2,319
up €2,319 (+68.9%), from €3,367 to €5,686
mainly Depreciation (+€5,042) and Current portion of long-term debt (+€4,080)
- Deferred charges and accrued income -€1,686
down €1,686 (-27.5%), from €6,138 to €4,452
- Current portion of long-term debt +€4,080
new in 2024: €4,080
- Profit (loss) carried forward +€3,434
up €3,434 (+18.2%), from -€18,843 to -€15,409
- Trade debts -€2,957
no longer reported in 2024 (was €2,957)
- Tax, wage and social debts -€2,917
down €2,917 (-14.3%), from €20,378 to €17,460
of which Remuneration and social security: -€2,800
- Gross operating margin +€6,140
up €6,140 (+97.7%), from €6,282 to €12,422
- Financial charges +€2,138
up €2,138 (+570.8%), from €374 to €2,512
- Other operating charges +€610
up €610 (+73.5%), from €830 to €1,440
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,195 | €49,885 | +€1,690 | +3.5% |
| Fixed assets | 21/28 | €12,783 | €7,741 | -€5,042 | -39.4% |
| Tangible fixed assets | 22/27 | €12,568 | €7,527 | -€5,042 | -40.1% |
| Furniture and vehicles | 24 | €1,700 | €1,056 | -€643 | -37.9% |
| Other tangible fixed assets | 26 | €10,869 | €6,471 | -€4,398 | -40.5% |
| Financial fixed assets | 28 | €214 | €214 | = | 0.0% |
| Current assets | 29/58 | €35,413 | €42,144 | +€6,731 | +19.0% |
| Stocks and contracts in progress | 3 | €4,398 | €4,398 | = | 0.0% |
| Stocks | 30/36 | €4,398 | €4,398 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,509 | €27,608 | +€6,098 | +28.4% |
| Trade receivables | 40 | €21,237 | €27,338 | +€6,101 | +28.7% |
| Other amounts receivable | 41 | €272 | €270 | -€3 | -0.9% |
| Cash at bank and in hand | 54/58 | €3,367 | €5,686 | +€2,319 | +68.9% |
| Deferred charges and accrued income | 490/1 | €6,138 | €4,452 | -€1,686 | -27.5% |
| Total equity and liabilities | 10/49 | €48,195 | €49,885 | +€1,690 | +3.5% |
| Equity | 10/15 | €1,157 | €4,591 | +€3,434 | +296.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,843 | -€15,409 | +€3,434 | +18.2% |
| Amounts payable | 17/49 | €47,038 | €45,294 | -€1,744 | -3.7% |
| Amounts payable within one year | 42/48 | €47,038 | €45,294 | -€1,744 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,080 | +€4,080 | |
| Trade debts | 44 | €2,957 | - | -€2,957 | |
| Suppliers | 440/4 | €2,957 | €0 | -€2,957 | -100.0% |
| Taxes, remuneration and social security | 45 | €20,378 | €17,460 | -€2,917 | -14.3% |
| Taxes | 450/3 | €2,210 | €2,092 | -€117 | -5.3% |
| Remuneration and social security | 454/9 | €18,168 | €15,368 | -€2,800 | -15.4% |
| Other amounts payable | 47/48 | €23,703 | €23,753 | +€50 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,042 | €5,042 | = | 0.0% |
| Other operating charges | 640/8 | €830 | €1,440 | +€610 | +73.5% |
| Gross operating margin | 9900 | €6,282 | €12,422 | +€6,140 | +97.7% |
| Operating profit (loss) | 9901 | €410 | €5,940 | +€5,529 | +1347.3% |
| Financial income | 75/76B | €18 | €6 | -€12 | -65.7% |
| Recurring financial income | 75 | €18 | €6 | -€12 | -65.7% |
| Financial charges | 65/66B | €374 | €2,512 | +€2,138 | +570.8% |
| Recurring financial charges | 65 | €374 | €2,512 | +€2,138 | +570.8% |
| Profit (loss) for the period before taxes | 9903 | €54 | €3,434 | +€3,380 | +6317.2% |
| Profit (loss) for the period | 9904 | €54 | €3,434 | +€3,380 | +6317.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54 | €3,434 | +€3,380 | +6317.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.