CLD Holding: 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.
What changed
CLD Holding
NACE 70.100, Activities of head offices
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€161,413
2024 · €749,317-€587,905
Equity
€4.6m
2024 · €3.9m+€661,413
Cash
€9,120
2024 · €465+€8,655
Balance sheet total
€8.7m
2024 · €7.0m+€1.7m
Largest movements
Assets
- Financial fixed assets +€1.7m
up €1.7m (+24.7%), from €6.9m to €8.6m
Equity and liabilities
- Contributions +€500,000
up €500,000 (+41.7%), from €1.2m to €1.7m
- Other debts +€343,079
up €343,079 (+16.5%), from €2.1m to €2.4m
- Trade debts +€263,675
up €263,675 (+741%), from €35,582 to €299,257
- Current portion of long-term debt +€244,696
up €244,696 (+300%), from €81,538 to €326,234
- Debts after one year +€199,363
up €199,363 (+24.6%), from €809,299 to €1.0m
Income statement
- Turnover +€570,914
up €570,914 (+280%), from €204,000 to €774,914
- Financial income -€500,000
no longer reported in 2025 (was €500,000)
of which Financial income: -€500,000
- Services and other goods +€328,283
up €328,283 (+177%), from €185,197 to €513,480
- Other operating income -€300,000
no longer reported in 2025 (was €300,000)
- Financial charges +€16,743
up €16,743 (+65.1%), from €25,724 to €42,467
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.
Result 2024
€749,317
Turnover
+€570,914
Other operating income
-€300,000
Services and other goods
-€328,283
Financial income
-€500,000
Financial charges
-€16,743
Taxes
-€13,793
Result 2025
€161,413
raises the resultlowers the result
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.
From operations
+€766,565
Investment
-€1.7m
Financing
+€948,106
Cash 2024
€465
From operations (derived)
+€766,565
Net result for the year
+€161,413
Receivables within one year
-€6,362
Deferred charges and accrued income
-€15,029
Trade debts
+€263,675
Tax, wage and social debts
+€14,583
Other debts
+€343,079
Accrued charges and deferred income
+€5,206
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€948,106
Debts after one year
+€199,363
Current portion of long-term debt
+€244,696
Short-term financial debts
+€4,047
Contributions, distributions and other
+€500,000
Cash 2025
€9,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,973,621 | €8,709,684 | +€1.7m | +24.9% |
| Fixed assets | 21/28 | €6,896,591 | €8,602,608 | +€1.7m | +24.7% |
| Financial fixed assets | 28 | €6,896,591 | €8,602,608 | +€1.7m | +24.7% |
| Affiliated companies | 280/1 | €6,896,591 | €8,602,608 | +€1.7m | +24.7% |
| Participating interests | 280 | €6,896,591 | €8,602,608 | +€1.7m | +24.7% |
| Current assets | 29/58 | €77,030 | €107,076 | +€30,046 | +39.0% |
| Amounts receivable within one year | 40/41 | €76,565 | €82,927 | +€6,362 | +8.3% |
| Trade receivables | 40 | €35,425 | €29,795 | -€5,630 | -15.9% |
| Other amounts receivable | 41 | €41,140 | €53,132 | +€11,992 | +29.1% |
| Cash at bank and in hand | 54/58 | €465 | €9,120 | +€8,655 | +1,862% |
| Deferred charges and accrued income | 490/1 | - | €15,029 | +€15,029 | |
| Total equity and liabilities | 10/49 | €6,973,621 | €8,709,684 | +€1.7m | +24.9% |
| Equity | 10/15 | €3,922,252 | €4,583,665 | +€661,413 | +16.9% |
| Contributions | 10/11 | €1,200,000 | €1,700,000 | +€500,000 | +41.7% |
| Revaluation surpluses | 12 | €497,000 | €497,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,105,252 | €2,266,665 | +€161,413 | +7.7% |
| Amounts payable | 17/49 | €3,051,369 | €4,126,019 | +€1.1m | +35.2% |
| Amounts payable after more than one year | 17 | €809,299 | €1,008,662 | +€199,363 | +24.6% |
| Financial debts | 170/4 | €809,299 | €1,008,662 | +€199,363 | +24.6% |
| Credit institutions | 173 | €84,299 | €221,162 | +€136,863 | +162% |
| Other loans | 174 | €725,000 | €787,500 | +€62,500 | +8.6% |
| Amounts payable within one year | 42/48 | €2,242,070 | €3,112,151 | +€870,081 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €81,538 | €326,234 | +€244,696 | +300% |
| Financial debts | 43 | - | €4,047 | +€4,047 | |
| Credit institutions | 430/8 | - | €4,047 | +€4,047 | |
| Trade debts | 44 | €35,582 | €299,257 | +€263,675 | +741% |
| Suppliers | 440/4 | €35,582 | €299,257 | +€263,675 | +741% |
| Taxes, remuneration and social security | 45 | €45,071 | €59,654 | +€14,583 | +32.4% |
| Taxes | 450/3 | €45,071 | €59,654 | +€14,583 | +32.4% |
| Other amounts payable | 47/48 | €2,079,879 | €2,422,958 | +€343,079 | +16.5% |
| Accrued charges and deferred income | 492/3 | - | €5,206 | +€5,206 | |
| Operating income | 70/76A | €504,000 | €774,914 | +€270,914 | +53.8% |
| Turnover | 70 | €204,000 | €774,914 | +€570,914 | +280% |
| Other operating income | 74 | €300,000 | - | -€300,000 | |
| Operating charges | 60/66A | €185,197 | €513,480 | +€328,283 | +177% |
| Services and other goods | 61 | €185,197 | €513,480 | +€328,283 | +177% |
| Operating profit (loss) | 9901 | €318,803 | €261,434 | -€57,369 | -18.0% |
| Financial income | 75/76B | €500,000 | - | -€500,000 | |
| Recurring financial income | 75 | €500,000 | - | -€500,000 | |
| Non-recurring financial income | 76B | €500,000 | - | -€500,000 | |
| Financial charges | 65/66B | €25,724 | €42,467 | +€16,743 | +65.1% |
| Recurring financial charges | 65 | €25,724 | €42,467 | +€16,743 | +65.1% |
| Debt charges | 650 | €25,239 | €40,000 | +€14,761 | +58.5% |
| Other financial charges | 652/9 | €485 | €2,467 | +€1,982 | +409% |
| Profit (loss) for the period before taxes | 9903 | €793,079 | €218,967 | -€574,112 | -72.4% |
| Income taxes | 67/77 | €43,761 | €57,554 | +€13,793 | +31.5% |
| Taxes | 670/3 | €43,761 | €57,554 | +€13,793 | +31.5% |
| Profit (loss) for the period | 9904 | €749,317 | €161,413 | -€587,905 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €749,317 | €161,413 | -€587,905 | -78.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.