CLE DES CHAMPS MANAGEMENT: what changed
CLE DES CHAMPS MANAGEMENT
Largest movements
- Cash +€86,025
up €86,025 (+807%), from €10,657 to €96,682
mainly Trade debts (+€80,528) and Other debts (+€67,000)
- Receivables within one year +€83,867
up €83,867 (+195%), from €42,975 to €126,841
of which Trade receivables: +€75,320
- Trade debts +€80,528
up €80,528 (+647%), from €12,443 to €92,971
- Other debts +€67,000
new in 2025: €67,000
- Profit (loss) carried forward +€15,032
up €15,032 (+80.9%), from €18,582 to €33,615
- Tax, wage and social debts +€7,216
up €7,216 (+40.1%), from €17,978 to €25,194
- Purchases and services -€93,979
no longer reported in 2025 (was €93,979)
- Turnover -€75,000
no longer reported in 2025 (was €75,000)
- Gross operating margin +€52,061
up €52,061, from -€18,979 to €33,082
- Depreciation +€5,088
new in 2025: €5,088
- Other operating charges -€5,002
down €5,002 (-78.0%), from €6,414 to €1,413
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,004 | €223,780 | +€169,776 | +314% |
| Current assets | 29/58 | €54,004 | €223,780 | +€169,776 | +314% |
| Amounts receivable within one year | 40/41 | €42,975 | €126,841 | +€83,867 | +195% |
| Trade receivables | 40 | - | €75,320 | +€75,320 | |
| Other amounts receivable | 41 | €42,975 | €51,522 | +€8,547 | +19.9% |
| Cash at bank and in hand | 54/58 | €10,657 | €96,682 | +€86,025 | +807% |
| Deferred charges and accrued income | 490/1 | €371 | €256 | -€115 | -31.1% |
| Total equity and liabilities | 10/49 | €54,004 | €223,780 | +€169,776 | +314% |
| Equity | 10/15 | €23,582 | €38,615 | +€15,032 | +63.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,582 | €33,615 | +€15,032 | +80.9% |
| Amounts payable | 17/49 | €30,421 | €185,165 | +€154,744 | +509% |
| Amounts payable within one year | 42/48 | €30,421 | €185,165 | +€154,744 | +509% |
| Trade debts | 44 | €12,443 | €92,971 | +€80,528 | +647% |
| Suppliers | 440/4 | €12,443 | €92,971 | +€80,528 | +647% |
| Taxes, remuneration and social security | 45 | €17,978 | €25,194 | +€7,216 | +40.1% |
| Taxes | 450/3 | €17,978 | €25,194 | +€7,216 | +40.1% |
| Other amounts payable | 47/48 | - | €67,000 | +€67,000 | |
| Turnover | 70 | €75,000 | - | -€75,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,979 | - | -€93,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,088 | +€5,088 | |
| Other operating charges | 640/8 | €6,414 | €1,413 | -€5,002 | -78.0% |
| Gross operating margin | 9900 | -€18,979 | €33,082 | +€52,061 | |
| Operating profit (loss) | 9901 | -€25,394 | €26,581 | +€51,974 | |
| Financial income | 75/76B | €107 | €424 | +€317 | +296% |
| Recurring financial income | 75 | €107 | €424 | +€317 | +296% |
| Financial charges | 65/66B | €2,350 | €5,184 | +€2,833 | +121% |
| Recurring financial charges | 65 | €2,350 | €5,184 | +€2,833 | +121% |
| Profit (loss) for the period before taxes | 9903 | -€27,637 | €21,821 | +€49,458 | |
| Income taxes | 67/77 | €2,644 | €6,789 | +€4,145 | +157% |
| Profit (loss) for the period | 9904 | -€30,281 | €15,032 | +€45,313 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,281 | €15,032 | +€45,313 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.