CLF CONSULTING: 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.
CLF CONSULTING
Largest movements
- Receivables within one year -€2,125
down €2,125 (-42.6%), from €4,985 to €2,860
of which Trade receivables: -€2,178
- Cash -€215
down €215 (-36.0%), from €599 to €384
mainly Net result for the year (-€3,908)
- Profit (loss) carried forward -€3,908
down €3,908 (-23.3%), from -€16,754 to -€20,661
- Other debts +€1,203
up €1,203 (+7.3%), from €16,596 to €17,799
- Trade debts +€220
up €220 (+8.0%), from €2,742 to €2,961
- Accrued charges and deferred income +€144
up €144, from €0 to €144
- Financial charges -€434
down €434 (-59.6%), from €728 to €294
- Depreciation -€373
down €373 (-100.0%), from €373 to €0
- Gross operating margin -€283
down €283 (-8.9%), from -€3,187 to -€3,470
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 | €5,584 | €3,243 | -€2,341 | -41.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,584 | €3,243 | -€2,341 | -41.9% |
| Amounts receivable within one year | 40/41 | €4,985 | €2,860 | -€2,125 | -42.6% |
| Trade receivables | 40 | €2,178 | €0 | -€2,178 | -100.0% |
| Other amounts receivable | 41 | €2,807 | €2,860 | +€53 | +1.9% |
| Cash at bank and in hand | 54/58 | €599 | €384 | -€215 | -36.0% |
| Total equity and liabilities | 10/49 | €5,584 | €3,243 | -€2,341 | -41.9% |
| Equity | 10/15 | -€13,754 | -€17,661 | -€3,908 | -28.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,754 | -€20,661 | -€3,908 | -23.3% |
| Amounts payable | 17/49 | €19,337 | €20,904 | +€1,567 | +8.1% |
| Amounts payable within one year | 42/48 | €19,337 | €20,760 | +€1,423 | +7.4% |
| Trade debts | 44 | €2,742 | €2,961 | +€220 | +8.0% |
| Suppliers | 440/4 | €2,742 | €2,961 | +€220 | +8.0% |
| Other amounts payable | 47/48 | €16,596 | €17,799 | +€1,203 | +7.3% |
| Accrued charges and deferred income | 492/3 | €0 | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €0 | -€373 | -100.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€3,187 | -€3,470 | -€283 | -8.9% |
| Operating profit (loss) | 9901 | -€3,701 | -€3,614 | +€87 | +2.4% |
| Financial charges | 65/66B | €728 | €294 | -€434 | -59.6% |
| Recurring financial charges | 65 | €728 | €294 | -€434 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,429 | -€3,908 | +€521 | +11.8% |
| Profit (loss) for the period | 9904 | -€4,429 | -€3,908 | +€521 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,429 | -€3,908 | +€521 | +11.8% |
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 8 October 2026 via checked.be.