CLE-ANN: 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.
CLE-ANN
Largest movements
- Tangible fixed assets -€11,909
down €11,909 (-44.7%), from €26,616 to €14,707
of which Furniture and vehicles: -€11,317
- Cash -€2,927
down €2,927 (-24.9%), from €11,764 to €8,837
mainly Debts after one year (-€8,614) and Tax, wage and social debts (-€3,712)
- Debts after one year -€8,614
down €8,614 (-65.0%), from €13,250 to €4,636
- Tax, wage and social debts -€3,712
down €3,712 (-57.5%), from €6,457 to €2,745
of which Remuneration and social security: -€3,500
- Profit (loss) carried forward +€2,572
up €2,572 (+18.3%), from -€14,064 to -€11,492
- Current portion of long-term debt -€2,266
down €2,266 (-20.8%), from €10,880 to €8,614
- Trade debts -€1,495
down €1,495 (-49.4%), from €3,030 to €1,534
- Gross operating margin +€7,761
up €7,761 (+90.0%), from €8,627 to €16,388
- Taxes +€1,040
up €1,040, from -€874 to €166
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 | €58,373 | €44,296 | -€14,076 | -24.1% |
| Fixed assets | 21/28 | €26,617 | €14,708 | -€11,909 | -44.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,616 | €14,707 | -€11,909 | -44.7% |
| Land and buildings | 22 | €312 | €0 | -€312 | -100.0% |
| Plant, machinery and equipment | 23 | €787 | €508 | -€279 | -35.5% |
| Furniture and vehicles | 24 | €25,517 | €14,199 | -€11,317 | -44.4% |
| Current assets | 29/58 | €31,756 | €29,588 | -€2,168 | -6.8% |
| Stocks and contracts in progress | 3 | €392 | €378 | -€14 | -3.5% |
| Stocks | 30/36 | €392 | €378 | -€14 | -3.5% |
| Amounts receivable within one year | 40/41 | €17,077 | €17,567 | +€490 | +2.9% |
| Trade receivables | 40 | €14,686 | €12,809 | -€1,878 | -12.8% |
| Other amounts receivable | 41 | €2,391 | €4,759 | +€2,368 | +99.1% |
| Cash at bank and in hand | 54/58 | €11,764 | €8,837 | -€2,927 | -24.9% |
| Deferred charges and accrued income | 490/1 | €2,523 | €2,806 | +€282 | +11.2% |
| Total equity and liabilities | 10/49 | €58,373 | €44,296 | -€14,076 | -24.1% |
| Equity | 10/15 | €20,740 | €23,312 | +€2,572 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,604 | €28,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €28,604 | €28,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,064 | -€11,492 | +€2,572 | +18.3% |
| Amounts payable | 17/49 | €37,633 | €20,985 | -€16,648 | -44.2% |
| Amounts payable after more than one year | 17 | €13,250 | €4,636 | -€8,614 | -65.0% |
| Financial debts | 170/4 | €13,250 | €4,636 | -€8,614 | -65.0% |
| Amounts payable within one year | 42/48 | €24,382 | €16,348 | -€8,034 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €10,880 | €8,614 | -€2,266 | -20.8% |
| Financial debts | 43 | €1,474 | €1,469 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,474 | €1,469 | -€5 | -0.3% |
| Trade debts | 44 | €3,030 | €1,534 | -€1,495 | -49.4% |
| Suppliers | 440/4 | €3,030 | €1,534 | -€1,495 | -49.4% |
| Taxes, remuneration and social security | 45 | €6,457 | €2,745 | -€3,712 | -57.5% |
| Taxes | 450/3 | €2,957 | €2,745 | -€212 | -7.2% |
| Remuneration and social security | 454/9 | €3,500 | €0 | -€3,500 | -100.0% |
| Other amounts payable | 47/48 | €2,542 | €1,986 | -€556 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,909 | €11,909 | = | 0.0% |
| Other operating charges | 640/8 | €924 | €932 | +€8 | +0.9% |
| Gross operating margin | 9900 | €8,627 | €16,388 | +€7,761 | +90.0% |
| Operating profit (loss) | 9901 | -€4,205 | €3,547 | +€7,753 | |
| Financial income | 75/76B | €62 | €122 | +€60 | +96.7% |
| Recurring financial income | 75 | €62 | €122 | +€60 | +96.7% |
| Financial charges | 65/66B | €1,065 | €931 | -€134 | -12.6% |
| Recurring financial charges | 65 | €1,065 | €931 | -€134 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,208 | €2,738 | +€7,946 | |
| Income taxes | 67/77 | -€874 | €166 | +€1,040 | |
| Profit (loss) for the period | 9904 | -€4,335 | €2,572 | +€6,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,335 | €2,572 | +€6,907 |
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 2 October 2026 via checked.be.