CLD Consulting: 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 Consulting
Largest movements
- Receivables within one year -€11,475
down €11,475 (-94.8%), from €12,100 to €625
of which Trade receivables: -€12,100
- Tangible fixed assets +€10,752
up €10,752 (+453.8%), from €2,370 to €13,121
of which Plant, machinery and equipment: +€11,233
- Cash +€3,876
up €3,876 (+15.4%), from €25,242 to €29,117
mainly Receivables within one year (+€11,475) and Net result for the year (+€7,902)
- Profit (loss) carried forward +€7,902
up €7,902 (+39.0%), from €20,251 to €28,154
- Tax, wage and social debts -€4,411
down €4,411 (-33.0%), from €13,361 to €8,950
- Trade debts -€1,099
no longer reported in 2025 (was €1,099)
- Short-term financial debts +€760
new in 2025: €760
- Gross operating margin -€13,124
down €13,124 (-47.2%), from €27,822 to €14,698
- Taxes -€4,550
down €4,550 (-67.4%), from €6,750 to €2,200
- Depreciation +€1,713
up €1,713 (+4827.1%), from €35 to €1,748
- Financial charges +€1,433
up €1,433 (+448.1%), from €320 to €1,753
- Other operating charges +€629
up €629 (+135.0%), from €466 to €1,095
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 | €39,711 | €42,863 | +€3,152 | +7.9% |
| Fixed assets | 21/28 | €2,370 | €13,121 | +€10,752 | +453.8% |
| Tangible fixed assets | 22/27 | €2,370 | €13,121 | +€10,752 | +453.8% |
| Plant, machinery and equipment | 23 | - | €11,233 | +€11,233 | |
| Furniture and vehicles | 24 | €2,370 | €1,889 | -€481 | -20.3% |
| Current assets | 29/58 | €37,342 | €29,742 | -€7,600 | -20.4% |
| Amounts receivable within one year | 40/41 | €12,100 | €625 | -€11,475 | -94.8% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | - | €625 | +€625 | |
| Cash at bank and in hand | 54/58 | €25,242 | €29,117 | +€3,876 | +15.4% |
| Total equity and liabilities | 10/49 | €39,711 | €42,863 | +€3,152 | +7.9% |
| Equity | 10/15 | €25,251 | €33,154 | +€7,902 | +31.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,251 | €28,154 | +€7,902 | +39.0% |
| Amounts payable | 17/49 | €14,460 | €9,710 | -€4,750 | -32.9% |
| Amounts payable within one year | 42/48 | €14,460 | €9,710 | -€4,750 | -32.9% |
| Financial debts | 43 | - | €760 | +€760 | |
| Credit institutions | 430/8 | - | €760 | +€760 | |
| Trade debts | 44 | €1,099 | - | -€1,099 | |
| Suppliers | 440/4 | €1,099 | - | -€1,099 | |
| Taxes, remuneration and social security | 45 | €13,361 | €8,950 | -€4,411 | -33.0% |
| Taxes | 450/3 | €13,361 | €8,950 | -€4,411 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €1,748 | +€1,713 | +4827.1% |
| Other operating charges | 640/8 | €466 | €1,095 | +€629 | +135.0% |
| Gross operating margin | 9900 | €27,822 | €14,698 | -€13,124 | -47.2% |
| Operating profit (loss) | 9901 | €27,321 | €11,855 | -€15,466 | -56.6% |
| Financial charges | 65/66B | €320 | €1,753 | +€1,433 | +448.1% |
| Recurring financial charges | 65 | €320 | €1,753 | +€1,433 | +448.1% |
| Profit (loss) for the period before taxes | 9903 | €27,001 | €10,102 | -€16,899 | -62.6% |
| Income taxes | 67/77 | €6,750 | €2,200 | -€4,550 | -67.4% |
| Profit (loss) for the period | 9904 | €20,251 | €7,902 | -€12,349 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,251 | €7,902 | -€12,349 | -61.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.