Cleb Creation: 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.
Cleb Creation
Largest movements
- Tangible fixed assets +€33,181
up €33,181 (+199.9%), from €16,598 to €49,779
of which Furniture and vehicles: +€34,600
- Receivables within one year +€14,399
up €14,399 (+259.7%), from €5,545 to €19,945
of which Trade receivables: +€13,597
- Cash -€6,868
down €6,868 (-85.8%), from €8,006 to €1,138
mainly Investment in fixed assets (net) (-€40,372) and Receivables within one year (-€14,399)
- Stocks and contracts -€3,472
down €3,472 (-28.2%), from €12,322 to €8,850
- Deferred charges and accrued income -€837
down €837 (-20.4%), from €4,105 to €3,268
- Profit (loss) carried forward +€10,772
up €10,772 (+236.7%), from €4,550 to €15,322
- Current portion of long-term debt +€8,647
up €8,647 (+321.7%), from €2,688 to €11,336
- Debts after one year +€8,313
up €8,313 (+35.1%), from €23,701 to €32,014
of which Financial debts: +€22,313
- Tax, wage and social debts +€4,489
up €4,489 (+45.1%), from €9,956 to €14,445
of which Remuneration and social security: +€4,476
- Other debts +€3,072
up €3,072 (+299.6%), from €1,025 to €4,097
- Gross operating margin +€8,332
up €8,332 (+15.4%), from €54,057 to €62,389
- Depreciation +€3,725
up €3,725 (+107.5%), from €3,466 to €7,191
- Staff costs +€1,736
up €1,736 (+4.2%), from €41,110 to €42,846
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 | €46,576 | €82,979 | +€36,404 | +78.2% |
| Fixed assets | 21/28 | €16,598 | €49,779 | +€33,181 | +199.9% |
| Tangible fixed assets | 22/27 | €16,598 | €49,779 | +€33,181 | +199.9% |
| Plant, machinery and equipment | 23 | €5,640 | €4,220 | -€1,420 | -25.2% |
| Furniture and vehicles | 24 | €10,958 | €45,559 | +€34,600 | +315.7% |
| Current assets | 29/58 | €29,978 | €33,201 | +€3,223 | +10.8% |
| Stocks and contracts in progress | 3 | €12,322 | €8,850 | -€3,472 | -28.2% |
| Stocks | 30/36 | €12,322 | €8,850 | -€3,472 | -28.2% |
| Amounts receivable within one year | 40/41 | €5,545 | €19,945 | +€14,399 | +259.7% |
| Trade receivables | 40 | €5,213 | €18,810 | +€13,597 | +260.9% |
| Other amounts receivable | 41 | €333 | €1,135 | +€802 | +241.0% |
| Cash at bank and in hand | 54/58 | €8,006 | €1,138 | -€6,868 | -85.8% |
| Deferred charges and accrued income | 490/1 | €4,105 | €3,268 | -€837 | -20.4% |
| Total equity and liabilities | 10/49 | €46,576 | €82,979 | +€36,404 | +78.2% |
| Equity | 10/15 | €7,550 | €18,322 | +€10,772 | +142.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,550 | €15,322 | +€10,772 | +236.7% |
| Amounts payable | 17/49 | €39,025 | €64,658 | +€25,632 | +65.7% |
| Amounts payable after more than one year | 17 | €23,701 | €32,014 | +€8,313 | +35.1% |
| Financial debts | 170/4 | €4,701 | €27,014 | +€22,313 | +474.6% |
| Other amounts payable | 178/9 | €19,000 | €5,000 | -€14,000 | -73.7% |
| Amounts payable within one year | 42/48 | €15,325 | €32,631 | +€17,307 | +112.9% |
| Current portion of amounts payable after more than one year | 42 | €2,688 | €11,336 | +€8,647 | +321.7% |
| Trade debts | 44 | €1,655 | €2,754 | +€1,099 | +66.4% |
| Suppliers | 440/4 | €1,655 | €2,754 | +€1,099 | +66.4% |
| Taxes, remuneration and social security | 45 | €9,956 | €14,445 | +€4,489 | +45.1% |
| Taxes | 450/3 | €25 | €38 | +€13 | +53.1% |
| Remuneration and social security | 454/9 | €9,931 | €14,407 | +€4,476 | +45.1% |
| Other amounts payable | 47/48 | €1,025 | €4,097 | +€3,072 | +299.6% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €41,110 | €42,846 | +€1,736 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €7,191 | +€3,725 | +107.5% |
| Other operating charges | 640/8 | €174 | €706 | +€532 | +305.3% |
| Gross operating margin | 9900 | €54,057 | €62,389 | +€8,332 | +15.4% |
| Operating profit (loss) | 9901 | €9,307 | €11,646 | +€2,339 | +25.1% |
| Financial income | 75/76B | €17 | €16 | -€1 | -5.0% |
| Recurring financial income | 75 | €17 | €16 | -€1 | -5.0% |
| Financial charges | 65/66B | €385 | €890 | +€504 | +130.8% |
| Recurring financial charges | 65 | €385 | €890 | +€504 | +130.8% |
| Profit (loss) for the period before taxes | 9903 | €8,938 | €10,772 | +€1,834 | +20.5% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €8,937 | €10,772 | +€1,835 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,937 | €10,772 | +€1,835 | +20.5% |
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 1 October 2026 via checked.be.