CLeuthénia: 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.
CLeuthénia
Largest movements
- Receivables within one year -€253,186
down €253,186 (-73.3%), from €345,545 to €92,359
- Tangible fixed assets +€243,500
up €243,500 (+609.4%), from €39,956 to €283,456
of which Land and buildings: +€273,560
- Cash +€55,573
up €55,573 (+76.5%), from €72,661 to €128,234
mainly Receivables within one year (+€253,186) and Current portion of long-term debt (+€188,410)
- Current portion of long-term debt +€188,410
up €188,410 (+179.8%), from €104,768 to €293,178
- Debts after one year -€70,676
down €70,676 (-16.5%), from €428,035 to €357,359
- Profit (loss) carried forward -€57,888
down €57,888 (-10.7%), from €541,093 to €483,205
- Gross operating margin -€99,166
down €99,166, from €70,212 to -€28,954
- Other operating charges -€8,959
down €8,959 (-94.2%), from €9,514 to €555
- Depreciation -€8,800
down €8,800 (-48.6%), from €18,116 to €9,316
- Taxes -€6,537
no longer reported in 2025 (was €6,537)
- Staff costs +€5,535
no longer reported in 2025 (was -€5,535)
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 | €1,115,947 | €1,158,158 | +€42,211 | +3.8% |
| Fixed assets | 21/28 | €49,971 | €293,471 | +€243,500 | +487.3% |
| Tangible fixed assets | 22/27 | €39,956 | €283,456 | +€243,500 | +609.4% |
| Land and buildings | 22 | €8,911 | €282,471 | +€273,560 | +3069.9% |
| Plant, machinery and equipment | 23 | €1,390 | €985 | -€405 | -29.1% |
| Leasing and similar rights | 25 | €29,655 | - | -€29,655 | |
| Financial fixed assets | 28 | €10,015 | €10,015 | = | 0.0% |
| Current assets | 29/58 | €1,065,976 | €864,687 | -€201,289 | -18.9% |
| Stocks and contracts in progress | 3 | €644,094 | €644,094 | = | 0.0% |
| Stocks | 30/36 | €644,094 | €644,094 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €345,545 | €92,359 | -€253,186 | -73.3% |
| Other amounts receivable | 41 | €345,545 | €92,359 | -€253,186 | -73.3% |
| Cash at bank and in hand | 54/58 | €72,661 | €128,234 | +€55,573 | +76.5% |
| Deferred charges and accrued income | 490/1 | €3,676 | - | -€3,676 | |
| Total equity and liabilities | 10/49 | €1,115,947 | €1,158,158 | +€42,211 | +3.8% |
| Equity | 10/15 | €563,093 | €505,205 | -€57,888 | -10.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €541,093 | €483,205 | -€57,888 | -10.7% |
| Amounts payable | 17/49 | €552,854 | €652,953 | +€100,099 | +18.1% |
| Amounts payable after more than one year | 17 | €428,035 | €357,359 | -€70,676 | -16.5% |
| Financial debts | 170/4 | €428,035 | €357,359 | -€70,676 | -16.5% |
| Amounts payable within one year | 42/48 | €124,819 | €295,594 | +€170,775 | +136.8% |
| Current portion of amounts payable after more than one year | 42 | €104,768 | €293,178 | +€188,410 | +179.8% |
| Trade debts | 44 | €1,931 | €2,416 | +€485 | +25.1% |
| Suppliers | 440/4 | €1,931 | €2,416 | +€485 | +25.1% |
| Taxes, remuneration and social security | 45 | €7,482 | - | -€7,482 | |
| Taxes | 450/3 | €7,482 | - | -€7,482 | |
| Other amounts payable | 47/48 | €10,638 | - | -€10,638 | |
| Remuneration, social security and pensions | 62 | -€5,535 | - | +€5,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,116 | €9,316 | -€8,800 | -48.6% |
| Other operating charges | 640/8 | €9,514 | €555 | -€8,959 | -94.2% |
| Gross operating margin | 9900 | €70,212 | -€28,954 | -€99,166 | |
| Operating profit (loss) | 9901 | €48,117 | -€38,825 | -€86,942 | |
| Financial charges | 65/66B | €21,968 | €19,063 | -€2,905 | -13.2% |
| Recurring financial charges | 65 | €21,968 | €19,063 | -€2,905 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €26,149 | -€57,888 | -€84,037 | |
| Income taxes | 67/77 | €6,537 | - | -€6,537 | |
| Profit (loss) for the period | 9904 | €19,612 | -€57,888 | -€77,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,612 | -€57,888 | -€77,500 |
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 12 October 2026 via checked.be.