CLESTRA: 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.
CLESTRA
Largest movements
- Tangible fixed assets +€157,682
new in 2024: €157,682
- Cash +€58,180
up €58,180 (+3,184%), from €1,828 to €60,007
mainly Other debts (+€101,000) and Debts after one year (+€49,691)
- Receivables within one year +€11,596
up €11,596 (+225%), from €5,162 to €16,758
of which Trade receivables: +€14,096
- Other debts +€101,000
up €101,000 (+3,311%), from €3,050 to €104,050
- Debts after one year +€49,691
new in 2024: €49,691
- Contributions +€35,000
up €35,000 (+1,400%), from €2,500 to €37,500
- Current portion of long-term debt +€25,183
new in 2024: €25,183
- Tax, wage and social debts +€7,566
up €7,566 (+2,069%), from €366 to €7,931
- Gross operating margin +€57,467
up €57,467 (+4,631%), from €1,241 to €58,708
- Depreciation +€44,310
new in 2024: €44,310
- Financial charges +€3,628
up €3,628 (+5,004%), from €73 to €3,700
- Other operating charges +€2,629
up €2,629 (+333%), from €790 to €3,419
- Taxes +€1,849
up €1,849 (+1,955%), from €95 to €1,944
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,990 | €234,448 | +€227,458 | +3,254% |
| Fixed assets | 21/28 | - | €157,682 | +€157,682 | |
| Tangible fixed assets | 22/27 | - | €157,682 | +€157,682 | |
| Furniture and vehicles | 24 | - | €157,682 | +€157,682 | |
| Current assets | 29/58 | €6,990 | €76,765 | +€69,776 | +998% |
| Amounts receivable within one year | 40/41 | €5,162 | €16,758 | +€11,596 | +225% |
| Trade receivables | 40 | €2,662 | €16,758 | +€14,096 | +530% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €1,828 | €60,007 | +€58,180 | +3,184% |
| Total equity and liabilities | 10/49 | €6,990 | €234,448 | +€227,458 | +3,254% |
| Equity | 10/15 | €2,784 | €42,945 | +€40,161 | +1,443% |
| Contributions | 10/11 | €2,500 | €37,500 | +€35,000 | +1,400% |
| Profit (loss) carried forward | 14 | €284 | €5,445 | +€5,161 | +1,819% |
| Amounts payable | 17/49 | €4,206 | €191,503 | +€187,297 | +4,453% |
| Amounts payable after more than one year | 17 | - | €49,691 | +€49,691 | |
| Financial debts | 170/4 | - | €49,691 | +€49,691 | |
| Amounts payable within one year | 42/48 | €4,206 | €141,812 | +€137,606 | +3,272% |
| Current portion of amounts payable after more than one year | 42 | - | €25,183 | +€25,183 | |
| Trade debts | 44 | €790 | €4,648 | +€3,858 | +488% |
| Suppliers | 440/4 | €790 | €4,648 | +€3,858 | +488% |
| Taxes, remuneration and social security | 45 | €366 | €7,931 | +€7,566 | +2,069% |
| Taxes | 450/3 | €366 | €7,931 | +€7,566 | +2,069% |
| Other amounts payable | 47/48 | €3,050 | €104,050 | +€101,000 | +3,311% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €44,310 | +€44,310 | |
| Other operating charges | 640/8 | €790 | €3,419 | +€2,629 | +333% |
| Non-recurring operating charges | 66A | - | €174 | +€174 | |
| Gross operating margin | 9900 | €1,241 | €58,708 | +€57,467 | +4,631% |
| Operating profit (loss) | 9901 | €451 | €10,805 | +€10,354 | +2,297% |
| Financial charges | 65/66B | €73 | €3,700 | +€3,628 | +5,004% |
| Recurring financial charges | 65 | €73 | €3,700 | +€3,628 | +5,004% |
| Profit (loss) for the period before taxes | 9903 | €378 | €7,105 | +€6,726 | +1,778% |
| Income taxes | 67/77 | €95 | €1,944 | +€1,849 | +1,955% |
| Profit (loss) for the period | 9904 | €284 | €5,161 | +€4,878 | +1,719% |
| Profit (loss) for the period to be appropriated | 9905 | €284 | €5,161 | +€4,878 | +1,719% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.