CLEEPA: 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.
CLEEPA
Largest movements
- Tangible fixed assets +€43,556
up €43,556 (+5.6%), from €783,382 to €826,938
of which Furniture and vehicles: +€55,650
- Debts after one year +€43,582
new in 2025: €43,582
- Reserves -€20,246
down €20,246 (-8.7%), from €231,429 to €211,183
of which Distributable reserves: -€20,246
- Current portion of long-term debt +€12,408
new in 2025: €12,408
- Other debts +€11,774
up €11,774 (+2.2%), from €525,970 to €537,745
- Depreciation +€9,471
up €9,471 (+31.9%), from €29,650 to €39,121
- Gross operating margin +€2,916
up €2,916 (+12.7%), from €22,893 to €25,809
- Financial charges +€1,680
up €1,680 (+401.9%), from €418 to €2,099
- Other operating charges -€578
down €578 (-11.5%), from €5,038 to €4,460
- Taxes -€429
down €429 (-53.3%), from €804 to €375
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 | €784,830 | €829,717 | +€44,887 | +5.7% |
| Fixed assets | 21/28 | €783,382 | €826,938 | +€43,556 | +5.6% |
| Tangible fixed assets | 22/27 | €783,382 | €826,938 | +€43,556 | +5.6% |
| Land and buildings | 22 | €783,382 | €771,288 | -€12,094 | -1.5% |
| Furniture and vehicles | 24 | - | €55,650 | +€55,650 | |
| Current assets | 29/58 | €1,447 | €2,779 | +€1,332 | +92.0% |
| Cash at bank and in hand | 54/58 | - | €1,357 | +€1,357 | |
| Deferred charges and accrued income | 490/1 | €1,447 | €1,422 | -€25 | -1.7% |
| Total equity and liabilities | 10/49 | €784,830 | €829,717 | +€44,887 | +5.7% |
| Equity | 10/15 | €251,429 | €231,183 | -€20,246 | -8.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €231,429 | €211,183 | -€20,246 | -8.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €229,429 | €209,183 | -€20,246 | -8.8% |
| Amounts payable | 17/49 | €533,401 | €598,534 | +€65,133 | +12.2% |
| Amounts payable after more than one year | 17 | - | €43,582 | +€43,582 | |
| Financial debts | 170/4 | - | €43,582 | +€43,582 | |
| Amounts payable within one year | 42/48 | €530,551 | €552,949 | +€22,399 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,408 | +€12,408 | |
| Trade debts | 44 | €2,988 | €1,617 | -€1,371 | -45.9% |
| Suppliers | 440/4 | €2,988 | €1,617 | -€1,371 | -45.9% |
| Taxes, remuneration and social security | 45 | €1,592 | €1,180 | -€412 | -25.9% |
| Taxes | 450/3 | €1,592 | €1,180 | -€412 | -25.9% |
| Other amounts payable | 47/48 | €525,970 | €537,745 | +€11,774 | +2.2% |
| Accrued charges and deferred income | 492/3 | €2,851 | €2,003 | -€848 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,650 | €39,121 | +€9,471 | +31.9% |
| Other operating charges | 640/8 | €5,038 | €4,460 | -€578 | -11.5% |
| Gross operating margin | 9900 | €22,893 | €25,809 | +€2,916 | +12.7% |
| Operating profit (loss) | 9901 | -€11,795 | -€17,772 | -€5,977 | -50.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -2.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -2.3% |
| Financial charges | 65/66B | €418 | €2,099 | +€1,680 | +401.9% |
| Recurring financial charges | 65 | €418 | €2,099 | +€1,680 | +401.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,213 | -€19,870 | -€7,657 | -62.7% |
| Income taxes | 67/77 | €804 | €375 | -€429 | -53.3% |
| Profit (loss) for the period | 9904 | -€13,017 | -€20,246 | -€7,228 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,017 | -€20,246 | -€7,228 | -55.5% |
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 10 October 2026 via checked.be.