CLEBIO: 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.
CLEBIO
Largest movements
- Receivables within one year -€46,735
down €46,735 (-100.0%), from €46,749 to €14
of which Trade receivables: -€29,040
- Tangible fixed assets -€22,296
down €22,296 (-2.8%), from €800,093 to €777,797
- Profit (loss) carried forward -€40,019
down €40,019 (-44.7%), from -€89,623 to -€129,641
- Debts after one year -€34,785
down €34,785 (-6.7%), from €519,132 to €484,347
- Gross operating margin +€21,385
up €21,385 (+42.1%), from €50,779 to €72,164
- Taxes -€4,204
no longer reported in 2025 (was €4,204)
- Financial charges -€2,280
down €2,280 (-19.0%), from €12,000 to €9,719
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 | €851,830 | €781,811 | -€70,019 | -8.2% |
| Fixed assets | 21/28 | €800,093 | €777,797 | -€22,296 | -2.8% |
| Tangible fixed assets | 22/27 | €800,093 | €777,797 | -€22,296 | -2.8% |
| Land and buildings | 22 | €800,093 | €777,797 | -€22,296 | -2.8% |
| Current assets | 29/58 | €51,737 | €4,014 | -€47,723 | -92.2% |
| Amounts receivable within one year | 40/41 | €46,749 | €14 | -€46,735 | -100.0% |
| Trade receivables | 40 | €29,040 | - | -€29,040 | |
| Other amounts receivable | 41 | €17,709 | €14 | -€17,696 | -99.9% |
| Cash at bank and in hand | 54/58 | €4,988 | €4,000 | -€988 | -19.8% |
| Total equity and liabilities | 10/49 | €851,830 | €781,811 | -€70,019 | -8.2% |
| Equity | 10/15 | €285,377 | €245,359 | -€40,019 | -14.0% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Revaluation surpluses | 12 | €277,000 | €277,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,623 | -€129,641 | -€40,019 | -44.7% |
| Amounts payable | 17/49 | €566,452 | €536,452 | -€30,001 | -5.3% |
| Amounts payable after more than one year | 17 | €519,132 | €484,347 | -€34,785 | -6.7% |
| Financial debts | 170/4 | €519,132 | €484,347 | -€34,785 | -6.7% |
| Amounts payable within one year | 42/48 | €47,321 | €52,105 | +€4,784 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €34,312 | €34,785 | +€473 | +1.4% |
| Trade debts | 44 | €8,461 | €3,045 | -€5,416 | -64.0% |
| Suppliers | 440/4 | €8,461 | €3,045 | -€5,416 | -64.0% |
| Taxes, remuneration and social security | 45 | €4,548 | €6,135 | +€1,588 | +34.9% |
| Taxes | 450/3 | €4,548 | €6,135 | +€1,588 | +34.9% |
| Other amounts payable | 47/48 | - | €8,140 | +€8,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,296 | €22,296 | = | 0.0% |
| Non-recurring operating charges | 66A | €1,056 | €80,168 | +€79,111 | +7,490% |
| Gross operating margin | 9900 | €50,779 | €72,164 | +€21,385 | +42.1% |
| Operating profit (loss) | 9901 | €27,427 | -€30,299 | -€57,726 | |
| Financial charges | 65/66B | €12,000 | €9,719 | -€2,280 | -19.0% |
| Recurring financial charges | 65 | €12,000 | €9,719 | -€2,280 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €15,427 | -€40,019 | -€55,446 | |
| Income taxes | 67/77 | €4,204 | - | -€4,204 | |
| Profit (loss) for the period | 9904 | €11,223 | -€40,019 | -€51,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,223 | -€40,019 | -€51,242 |
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 14 October 2026 via checked.be.