CLdN Tech: 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.
CLdN Tech
Largest movements
- Cash +€445,433
up €445,433 (+21.4%), from €2.1m to €2.5m
mainly Net result for the year (+€363,594) and Trade debts (+€162,069)
- Tangible fixed assets +€152,681
up €152,681 (+72.5%), from €210,650 to €363,330
of which Furniture and vehicles: +€142,897
- Deferred charges and accrued income -€141,871
down €141,871 (-54.3%), from €261,459 to €119,588
- Receivables within one year +€67,988
up €67,988 (+2.9%), from €2.3m to €2.4m
of which Other amounts receivable: +€82,266
- Profit (loss) carried forward +€363,594
up €363,594 (+10.5%), from €3.5m to €3.8m
- Trade debts +€162,069
up €162,069 (+14.8%), from €1.1m to €1.3m
- Gross operating margin +€647,925
up €647,925 (+21.4%), from €3.0m to €3.7m
- Staff costs +€627,366
up €627,366 (+26.3%), from €2.4m to €3.0m
- Write-downs -€119,753
down €119,753, from €101,674 to -€18,079
- Depreciation +€91,577
up €91,577 (+162.7%), from €56,270 to €147,847
- Taxes +€39,234
up €39,234 (+36.1%), from €108,766 to €148,000
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 | €5,480,577 | €6,028,630 | +€548,053 | +10.0% |
| Fixed assets | 21/28 | €212,288 | €363,885 | +€151,597 | +71.4% |
| Intangible fixed assets | 21 | €1,184 | - | -€1,184 | |
| Tangible fixed assets | 22/27 | €210,650 | €363,330 | +€152,681 | +72.5% |
| Plant, machinery and equipment | 23 | €78,542 | €88,325 | +€9,784 | +12.5% |
| Furniture and vehicles | 24 | €132,108 | €275,005 | +€142,897 | +108.2% |
| Financial fixed assets | 28 | €455 | €555 | +€100 | +22.0% |
| Current assets | 29/58 | €5,268,288 | €5,664,744 | +€396,456 | +7.5% |
| Stocks and contracts in progress | 3 | €616,762 | €641,668 | +€24,906 | +4.0% |
| Stocks | 30/36 | €616,762 | €641,668 | +€24,906 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,306,753 | €2,374,740 | +€67,988 | +2.9% |
| Trade receivables | 40 | €2,130,738 | €2,116,459 | -€14,279 | -0.7% |
| Other amounts receivable | 41 | €176,015 | €258,281 | +€82,266 | +46.7% |
| Cash at bank and in hand | 54/58 | €2,083,316 | €2,528,748 | +€445,433 | +21.4% |
| Deferred charges and accrued income | 490/1 | €261,459 | €119,588 | -€141,871 | -54.3% |
| Total equity and liabilities | 10/49 | €5,480,577 | €6,028,630 | +€548,053 | +10.0% |
| Equity | 10/15 | €4,010,891 | €4,374,485 | +€363,594 | +9.1% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €109,216 | €109,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €64,216 | €64,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,451,675 | €3,815,270 | +€363,594 | +10.5% |
| Amounts payable | 17/49 | €1,469,686 | €1,654,144 | +€184,458 | +12.6% |
| Amounts payable within one year | 42/48 | €1,463,892 | €1,653,817 | +€189,925 | +13.0% |
| Trade debts | 44 | €1,092,174 | €1,254,243 | +€162,069 | +14.8% |
| Suppliers | 440/4 | €1,092,174 | €1,254,243 | +€162,069 | +14.8% |
| Taxes, remuneration and social security | 45 | €371,718 | €399,574 | +€27,856 | +7.5% |
| Taxes | 450/3 | €12,742 | - | -€12,742 | |
| Remuneration and social security | 454/9 | €358,976 | €399,574 | +€40,598 | +11.3% |
| Accrued charges and deferred income | 492/3 | €5,794 | €327 | -€5,467 | -94.4% |
| Non-recurring operating income | 76A | €4,400 | €25,579 | +€21,179 | +481.3% |
| Remuneration, social security and pensions | 62 | €2,386,433 | €3,013,800 | +€627,366 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,270 | €147,847 | +€91,577 | +162.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €101,674 | -€18,079 | -€119,753 | |
| Other operating charges | 640/8 | €14,229 | €13,578 | -€652 | -4.6% |
| Non-recurring operating charges | 66A | €53,701 | - | -€53,701 | |
| Gross operating margin | 9900 | €3,026,267 | €3,674,192 | +€647,925 | +21.4% |
| Operating profit (loss) | 9901 | €413,958 | €517,047 | +€103,088 | +24.9% |
| Financial income | 75/76B | €5 | €1 | -€4 | -80.4% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -80.4% |
| Financial charges | 65/66B | €8,563 | €5,453 | -€3,110 | -36.3% |
| Recurring financial charges | 65 | €8,563 | €5,453 | -€3,110 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €405,400 | €511,594 | +€106,194 | +26.2% |
| Income taxes | 67/77 | €108,766 | €148,000 | +€39,234 | +36.1% |
| Profit (loss) for the period | 9904 | €296,634 | €363,594 | +€66,961 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €296,634 | €363,594 | +€66,961 | +22.6% |
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 29 September 2026 via checked.be.