CLE NET: 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 NET
Largest movements
- Cash +€137,391
up €137,391 (+70.9%), from €193,902 to €331,292
mainly Net result for the year (+€99,811) and Receivables within one year (+€34,194)
- Receivables within one year -€34,194
down €34,194 (-18.6%), from €183,543 to €149,349
of which Trade receivables: -€34,194
- Tangible fixed assets -€9,033
down €9,033 (-39.6%), from €22,801 to €13,768
of which Furniture and vehicles: -€7,405
- Reserves +€60,000
up €60,000 (+43.2%), from €138,760 to €198,760
of which Distributable reserves: +€60,000
- Profit (loss) carried forward +€39,811
up €39,811 (+24.1%), from €165,267 to €205,078
- Other debts -€21,030
down €21,030 (-34.9%), from €60,229 to €39,199
- Tax, wage and social debts +€14,452
up €14,452 (+43.2%), from €33,453 to €47,905
of which Taxes: +€15,986
- Financial income -€55,436
down €55,436 (-98.8%), from €56,093 to €656
of which Non-recurring financial income: -€55,763
- Gross operating margin -€45,945
down €45,945 (-10.2%), from €450,504 to €404,559
- Turnover -€29,272
down €29,272 (-5.0%), from €584,911 to €555,639
- Staff costs -€20,253
down €20,253 (-7.3%), from €276,390 to €256,137
- Taxes -€18,574
down €18,574 (-35.2%), from €52,738 to €34,164
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 | €416,775 | €509,933 | +€93,158 | +22.4% |
| Fixed assets | 21/28 | €23,130 | €13,946 | -€9,185 | -39.7% |
| Intangible fixed assets | 21 | €329 | €178 | -€151 | -46.0% |
| Tangible fixed assets | 22/27 | €22,801 | €13,768 | -€9,033 | -39.6% |
| Land and buildings | 22 | €3,337 | €3,059 | -€278 | -8.3% |
| Plant, machinery and equipment | 23 | €4,093 | €2,743 | -€1,351 | -33.0% |
| Furniture and vehicles | 24 | €15,371 | €7,966 | -€7,405 | -48.2% |
| Current assets | 29/58 | €393,645 | €495,987 | +€102,342 | +26.0% |
| Amounts receivable within one year | 40/41 | €183,543 | €149,349 | -€34,194 | -18.6% |
| Trade receivables | 40 | €183,542 | €149,348 | -€34,194 | -18.6% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €193,902 | €331,292 | +€137,391 | +70.9% |
| Deferred charges and accrued income | 490/1 | €16,201 | €15,346 | -€854 | -5.3% |
| Total equity and liabilities | 10/49 | €416,775 | €509,933 | +€93,158 | +22.4% |
| Equity | 10/15 | €322,627 | €422,438 | +€99,811 | +30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,760 | €198,760 | +€60,000 | +43.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,900 | €196,900 | +€60,000 | +43.8% |
| Profit (loss) carried forward | 14 | €165,267 | €205,078 | +€39,811 | +24.1% |
| Amounts payable | 17/49 | €94,148 | €87,495 | -€6,653 | -7.1% |
| Amounts payable within one year | 42/48 | €94,148 | €87,231 | -€6,917 | -7.3% |
| Trade debts | 44 | €466 | €128 | -€338 | -72.6% |
| Suppliers | 440/4 | €466 | €128 | -€338 | -72.6% |
| Taxes, remuneration and social security | 45 | €33,453 | €47,905 | +€14,452 | +43.2% |
| Taxes | 450/3 | €14,897 | €30,884 | +€15,986 | +107.3% |
| Remuneration and social security | 454/9 | €18,556 | €17,021 | -€1,535 | -8.3% |
| Other amounts payable | 47/48 | €60,229 | €39,199 | -€21,030 | -34.9% |
| Accrued charges and deferred income | 492/3 | - | €264 | +€264 | |
| Turnover | 70 | €584,911 | €555,639 | -€29,272 | -5.0% |
| Non-recurring operating income | 76A | - | €1,992 | +€1,992 | |
| Goods, raw materials, services and sundry goods | 60/61 | €161,950 | €169,883 | +€7,932 | +4.9% |
| Remuneration, social security and pensions | 62 | €276,390 | €256,137 | -€20,253 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,763 | €9,185 | -€1,578 | -14.7% |
| Other operating charges | 640/8 | €1,760 | €1,423 | -€337 | -19.2% |
| Gross operating margin | 9900 | €450,504 | €404,559 | -€45,945 | -10.2% |
| Operating profit (loss) | 9901 | €161,591 | €137,814 | -€23,777 | -14.7% |
| Financial income | 75/76B | €56,093 | €656 | -€55,436 | -98.8% |
| Recurring financial income | 75 | €330 | €656 | +€326 | +98.8% |
| Non-recurring financial income | 76B | €55,763 | - | -€55,763 | |
| Financial charges | 65/66B | €9,034 | €4,496 | -€4,539 | -50.2% |
| Recurring financial charges | 65 | €7,042 | €4,496 | -€2,547 | -36.2% |
| Non-recurring financial charges | 66B | €1,992 | - | -€1,992 | |
| Profit (loss) for the period before taxes | 9903 | €208,650 | €133,975 | -€74,675 | -35.8% |
| Income taxes | 67/77 | €52,738 | €34,164 | -€18,574 | -35.2% |
| Profit (loss) for the period | 9904 | €155,911 | €99,811 | -€56,101 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,911 | €99,811 | -€56,101 | -36.0% |
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 11 October 2026 via checked.be.