CLELINE: 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.
CLELINE
Largest movements
- Tangible fixed assets -€26,953
down €26,953 (-3.5%), from €765,082 to €738,130
- Debts after one year -€20,243
down €20,243 (-3.8%), from €527,248 to €507,005
- Profit (loss) carried forward -€14,336
down €14,336 (-279.4%), from -€5,131 to -€19,467
- Gross operating margin +€30,174
up €30,174 (+516.5%), from €5,842 to €36,016
- Depreciation +€20,719
up €20,719 (+332.4%), from €6,234 to €26,953
- Financial charges +€14,883
up €14,883 (+396.4%), from €3,755 to €18,638
- Other operating charges +€3,776
up €3,776 (+383.7%), from €984 to €4,761
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 | €773,567 | €743,083 | -€30,484 | -3.9% |
| Fixed assets | 21/28 | €765,082 | €738,130 | -€26,953 | -3.5% |
| Tangible fixed assets | 22/27 | €765,082 | €738,130 | -€26,953 | -3.5% |
| Land and buildings | 22 | €765,082 | €738,130 | -€26,953 | -3.5% |
| Current assets | 29/58 | €8,484 | €4,953 | -€3,531 | -41.6% |
| Cash at bank and in hand | 54/58 | €7,322 | €4,703 | -€2,619 | -35.8% |
| Deferred charges and accrued income | 490/1 | €1,163 | €250 | -€913 | -78.5% |
| Total equity and liabilities | 10/49 | €773,567 | €743,083 | -€30,484 | -3.9% |
| Equity | 10/15 | -€131 | -€14,467 | -€14,336 | -10924.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,131 | -€19,467 | -€14,336 | -279.4% |
| Amounts payable | 17/49 | €773,698 | €757,550 | -€16,148 | -2.1% |
| Amounts payable after more than one year | 17 | €527,248 | €507,005 | -€20,243 | -3.8% |
| Financial debts | 170/4 | €527,248 | €507,005 | -€20,243 | -3.8% |
| Amounts payable within one year | 42/48 | €246,451 | €250,545 | +€4,094 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €19,558 | €20,243 | +€685 | +3.5% |
| Trade debts | 44 | €387 | €1,773 | +€1,386 | +357.8% |
| Suppliers | 440/4 | €387 | €1,773 | +€1,386 | +357.8% |
| Other amounts payable | 47/48 | €226,506 | €228,529 | +€2,023 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,234 | €26,953 | +€20,719 | +332.4% |
| Other operating charges | 640/8 | €984 | €4,761 | +€3,776 | +383.7% |
| Gross operating margin | 9900 | €5,842 | €36,016 | +€30,174 | +516.5% |
| Operating profit (loss) | 9901 | -€1,377 | €4,302 | +€5,679 | |
| Financial charges | 65/66B | €3,755 | €18,638 | +€14,883 | +396.4% |
| Recurring financial charges | 65 | €3,755 | €18,638 | +€14,883 | +396.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,131 | -€14,336 | -€9,204 | -179.4% |
| Profit (loss) for the period | 9904 | -€5,131 | -€14,336 | -€9,204 | -179.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,131 | -€14,336 | -€9,204 | -179.4% |
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 5 October 2026 via checked.be.