CLE-MOND: 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.
CLE-MOND
Largest movements
- Cash +€39,261
up €39,261 (+72.6%), from €54,090 to €93,351
mainly Net result for the year (+€65,627) and Depreciation (+€10,552)
- Receivables within one year +€30,852
up €30,852 (+292%), from €10,580 to €41,432
of which Other amounts receivable: +€22,451
- Tangible fixed assets -€9,164
down €9,164 (-24.2%), from €37,928 to €28,763
of which Furniture and vehicles: -€9,330
- Reserves +€64,794
up €64,794 (+129%), from €50,253 to €115,047
- Debts after one year -€7,929
down €7,929 (-30.2%), from €26,284 to €18,355
- Tax, wage and social debts +€4,007
up €4,007 (+29.2%), from €13,722 to €17,729
- Gross operating margin +€19,697
up €19,697 (+26.5%), from €74,354 to €94,051
- Taxes +€4,025
up €4,025 (+30.5%), from €13,180 to €17,204
- Depreciation +€1,793
up €1,793 (+20.5%), from €8,759 to €10,552
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,426 | €164,081 | +€60,654 | +58.6% |
| Fixed assets | 21/28 | €37,928 | €28,763 | -€9,164 | -24.2% |
| Tangible fixed assets | 22/27 | €37,928 | €28,763 | -€9,164 | -24.2% |
| Plant, machinery and equipment | 23 | €1,898 | €2,064 | +€166 | +8.7% |
| Furniture and vehicles | 24 | €36,029 | €26,699 | -€9,330 | -25.9% |
| Current assets | 29/58 | €65,499 | €135,317 | +€69,819 | +107% |
| Amounts receivable within one year | 40/41 | €10,580 | €41,432 | +€30,852 | +292% |
| Trade receivables | 40 | €10,103 | €18,505 | +€8,402 | +83.2% |
| Other amounts receivable | 41 | €476 | €22,927 | +€22,451 | +4,712% |
| Cash at bank and in hand | 54/58 | €54,090 | €93,351 | +€39,261 | +72.6% |
| Deferred charges and accrued income | 490/1 | €829 | €535 | -€295 | -35.5% |
| Total equity and liabilities | 10/49 | €103,426 | €164,081 | +€60,654 | +58.6% |
| Equity | 10/15 | €53,253 | €118,047 | +€64,794 | +122% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,253 | €115,047 | +€64,794 | +129% |
| Distributable reserves | 133 | €50,253 | €115,047 | +€64,794 | +129% |
| Amounts payable | 17/49 | €50,174 | €46,034 | -€4,140 | -8.3% |
| Amounts payable after more than one year | 17 | €26,284 | €18,355 | -€7,929 | -30.2% |
| Financial debts | 170/4 | €26,284 | €18,355 | -€7,929 | -30.2% |
| Amounts payable within one year | 42/48 | €23,890 | €27,679 | +€3,789 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €7,606 | €7,929 | +€323 | +4.3% |
| Trade debts | 44 | €1,704 | €1,189 | -€515 | -30.2% |
| Suppliers | 440/4 | €1,704 | €1,189 | -€515 | -30.2% |
| Taxes, remuneration and social security | 45 | €13,722 | €17,729 | +€4,007 | +29.2% |
| Taxes | 450/3 | €13,722 | €17,729 | +€4,007 | +29.2% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,759 | €10,552 | +€1,793 | +20.5% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €74,354 | €94,051 | +€19,697 | +26.5% |
| Operating profit (loss) | 9901 | €65,595 | €83,437 | +€17,842 | +27.2% |
| Financial income | 75/76B | €14 | €778 | +€764 | +5,284% |
| Recurring financial income | 75 | €14 | €778 | +€764 | +5,284% |
| Financial charges | 65/66B | €1,318 | €1,383 | +€65 | +4.9% |
| Recurring financial charges | 65 | €1,318 | €1,383 | +€65 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €64,291 | €82,832 | +€18,540 | +28.8% |
| Income taxes | 67/77 | €13,180 | €17,204 | +€4,025 | +30.5% |
| Profit (loss) for the period | 9904 | €51,112 | €65,627 | +€14,516 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,112 | €65,627 | +€14,516 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.