CLEH: 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.
CLEH
Largest movements
- Deferred charges and accrued income -€63,560
down €63,560 (-97.2%), from €65,414 to €1,854
- Cash +€55,061
up €55,061 (+126.2%), from €43,638 to €98,699
mainly Deferred charges and accrued income (+€63,560) and Receivables within one year (+€37,113)
- Receivables within one year -€37,113
down €37,113 (-11.7%), from €316,027 to €278,914
of which Other amounts receivable: -€49,474
- Tangible fixed assets -€19,125
down €19,125 (-27.0%), from €70,867 to €51,742
of which Plant, machinery and equipment: -€9,965
- Stocks and contracts -€10,134
down €10,134 (-18.8%), from €53,795 to €43,661
- Other debts -€73,723
down €73,723 (-95.3%), from €77,396 to €3,674
- Tax, wage and social debts -€28,884
down €28,884 (-31.1%), from €93,019 to €64,136
of which Taxes: -€25,055
- Trade debts +€16,580
up €16,580 (+8.7%), from €191,645 to €208,225
- Accrued charges and deferred income +€10,696
up €10,696 (+537.8%), from €1,989 to €12,685
- Staff costs -€51,160
down €51,160 (-8.5%), from €604,470 to €553,310
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 | €597,354 | €522,484 | -€74,871 | -12.5% |
| Fixed assets | 21/28 | €118,480 | €99,355 | -€19,125 | -16.1% |
| Tangible fixed assets | 22/27 | €70,867 | €51,742 | -€19,125 | -27.0% |
| Plant, machinery and equipment | 23 | €46,670 | €36,705 | -€9,965 | -21.4% |
| Furniture and vehicles | 24 | €23,501 | €14,597 | -€8,904 | -37.9% |
| Other tangible fixed assets | 26 | €696 | €440 | -€257 | -36.9% |
| Financial fixed assets | 28 | €47,613 | €47,613 | = | 0.0% |
| Current assets | 29/58 | €478,874 | €423,128 | -€55,746 | -11.6% |
| Stocks and contracts in progress | 3 | €53,795 | €43,661 | -€10,134 | -18.8% |
| Stocks | 30/36 | €53,795 | €43,661 | -€10,134 | -18.8% |
| Amounts receivable within one year | 40/41 | €316,027 | €278,914 | -€37,113 | -11.7% |
| Trade receivables | 40 | €226,906 | €239,268 | +€12,361 | +5.4% |
| Other amounts receivable | 41 | €89,121 | €39,647 | -€49,474 | -55.5% |
| Cash at bank and in hand | 54/58 | €43,638 | €98,699 | +€55,061 | +126.2% |
| Deferred charges and accrued income | 490/1 | €65,414 | €1,854 | -€63,560 | -97.2% |
| Total equity and liabilities | 10/49 | €597,354 | €522,484 | -€74,871 | -12.5% |
| Equity | 10/15 | €233,305 | €233,765 | +€460 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,705 | €215,165 | +€460 | +0.2% |
| Amounts payable | 17/49 | €364,049 | €288,719 | -€75,330 | -20.7% |
| Amounts payable within one year | 42/48 | €362,060 | €276,034 | -€86,027 | -23.8% |
| Trade debts | 44 | €191,645 | €208,225 | +€16,580 | +8.7% |
| Suppliers | 440/4 | €191,645 | €208,225 | +€16,580 | +8.7% |
| Taxes, remuneration and social security | 45 | €93,019 | €64,136 | -€28,884 | -31.1% |
| Taxes | 450/3 | €25,725 | €670 | -€25,055 | -97.4% |
| Remuneration and social security | 454/9 | €67,294 | €63,466 | -€3,829 | -5.7% |
| Other amounts payable | 47/48 | €77,396 | €3,674 | -€73,723 | -95.3% |
| Accrued charges and deferred income | 492/3 | €1,989 | €12,685 | +€10,696 | +537.8% |
| Remuneration, social security and pensions | 62 | €604,470 | €553,310 | -€51,160 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,895 | €26,528 | +€1,633 | +6.6% |
| Other operating charges | 640/8 | €7,309 | €13,037 | +€5,728 | +78.4% |
| Gross operating margin | 9900 | €602,408 | €607,415 | +€5,007 | +0.8% |
| Operating profit (loss) | 9901 | -€34,266 | €14,540 | +€48,806 | |
| Financial income | 75/76B | €1,245 | €1,829 | +€584 | +46.9% |
| Recurring financial income | 75 | €1,245 | €1,829 | +€584 | +46.9% |
| Financial charges | 65/66B | €12,924 | €15,429 | +€2,505 | +19.4% |
| Recurring financial charges | 65 | €12,924 | €15,429 | +€2,505 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,945 | €940 | +€46,884 | |
| Income taxes | 67/77 | €158 | €480 | +€322 | +204.6% |
| Profit (loss) for the period | 9904 | -€46,102 | €460 | +€46,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,102 | €460 | +€46,562 |
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 2 October 2026 via checked.be.