CLF trans: 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.
What changed
CLF trans
NACE 49.410, Freight transport by road
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€1.4m
2023 · €220,488+€1.1m
Equity
€3.7m
2023 · €2.4m+€1.4m
Cash
€219,004
2023 · €169,976+€49,028
Balance sheet total
€6.5m
2023 · €4.0m+€2.5m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+32.8%), from €3.2m to €4.3m
of which Trade receivables: +€1.1m
- Deferred charges and accrued income +€801,027
up €801,027 (+1658.4%), from €48,301 to €849,328
- Tangible fixed assets +€591,917
up €591,917 (+119.5%), from €495,532 to €1.1m
Equity and liabilities
- Reserves +€1.4m
up €1.4m (+58.2%), from €2.3m to €3.7m
of which Distributable reserves: +€1.3m
- Trade debts +€787,453
up €787,453 (+104.1%), from €756,733 to €1.5m
- Tax, wage and social debts +€338,077
up €338,077 (+40.5%), from €834,270 to €1.2m
of which Taxes: +€188,375
Income statement
- Turnover +€4.9m
up €4.9m (+41.1%), from €11.9m to €16.7m
- Services and other goods +€4.8m
up €4.8m (+145.3%), from €3.3m to €8.0m
- Goods and materials -€2.8m
down €2.8m (-100.0%), from €2.8m to €0
- Staff costs +€1.8m
up €1.8m (+31.1%), from €5.7m to €7.5m
- Other operating income +€796,275
up €796,275 (+632.5%), from €125,891 to €922,166
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.
Result 2023
€220,488
Turnover
+€4.9m
Other operating income
+€796,275
Goods and materials
+€2.8m
Services and other goods
-€4.8m
Staff costs
-€1.8m
Depreciation
-€70,404
Provisions
-€3,117
Other operating charges
-€18,043
Other operating items
-€220,711
Financial income
+€2,016
Financial charges
-€6,937
Taxes
-€484,691
Result 2024
€1.4m
Cash bridge derived
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.
From operations
+€864,586
Investment
-€815,557
Financing
€0
Cash 2023
€169,976
From operations (derived)
+€864,586
Net result for the year
+€1.4m
Depreciation
+€225,125
Receivables within one year
-€1.1m
Deferred charges and accrued income
-€801,027
Trade debts
+€787,453
Tax, wage and social debts
+€338,077
Other debts
+€9,155
Accrued charges and deferred income
+€279
Investment (derived)
-€815,557
Investment in fixed assets (net)
-€815,557
Cash 2024
€219,004
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,954,715 | €6,454,858 | +€2.5m | +63.2% |
| Fixed assets | 21/28 | €501,837 | €1,092,270 | +€590,432 | +117.7% |
| Tangible fixed assets | 22/27 | €495,532 | €1,087,450 | +€591,917 | +119.5% |
| Furniture and vehicles | 24 | €495,532 | €1,087,450 | +€591,917 | +119.5% |
| Financial fixed assets | 28 | €6,305 | €4,820 | -€1,485 | -23.6% |
| Other financial fixed assets | 284/8 | €6,305 | €4,820 | -€1,485 | -23.6% |
| Amounts receivable and cash guarantees | 285/8 | €6,305 | €4,820 | -€1,485 | -23.6% |
| Current assets | 29/58 | €3,452,878 | €5,362,588 | +€1.9m | +55.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,234,601 | €4,294,256 | +€1.1m | +32.8% |
| Trade receivables | 40 | €3,150,089 | €4,246,021 | +€1.1m | +34.8% |
| Other amounts receivable | 41 | €84,512 | €48,235 | -€36,277 | -42.9% |
| Cash at bank and in hand | 54/58 | €169,976 | €219,004 | +€49,028 | +28.8% |
| Deferred charges and accrued income | 490/1 | €48,301 | €849,328 | +€801,027 | +1658.4% |
| Total equity and liabilities | 10/49 | €3,954,715 | €6,454,858 | +€2.5m | +63.2% |
| Equity | 10/15 | €2,363,713 | €3,728,891 | +€1.4m | +57.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,345,113 | €3,710,291 | +€1.4m | +58.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €284,910 | €309,910 | +€25,000 | +8.8% |
| Distributable reserves | 133 | €2,060,203 | €3,400,381 | +€1.3m | +65.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €1,591,002 | €2,725,967 | +€1.1m | +71.3% |
| Amounts payable within one year | 42/48 | €1,591,002 | €2,725,687 | +€1.1m | +71.3% |
| Trade debts | 44 | €756,733 | €1,544,186 | +€787,453 | +104.1% |
| Suppliers | 440/4 | €756,733 | €1,544,186 | +€787,453 | +104.1% |
| Taxes, remuneration and social security | 45 | €834,270 | €1,172,347 | +€338,077 | +40.5% |
| Taxes | 450/3 | €130,698 | €319,072 | +€188,375 | +144.1% |
| Remuneration and social security | 454/9 | €703,572 | €853,274 | +€149,702 | +21.3% |
| Other amounts payable | 47/48 | €0 | €9,155 | +€9,155 | |
| Accrued charges and deferred income | 492/3 | €0 | €279 | +€279 | |
| Operating income | 70/76A | €12,226,056 | €17,680,182 | +€5.5m | +44.6% |
| Turnover | 70 | €11,853,340 | €16,724,830 | +€4.9m | +41.1% |
| Other operating income | 74 | €125,891 | €922,166 | +€796,275 | +632.5% |
| Non-recurring operating income | 76A | €246,825 | €33,186 | -€213,639 | -86.6% |
| Operating charges | 60/66A | €11,966,259 | €15,786,082 | +€3.8m | +31.9% |
| Goods for resale, raw materials and consumables | 60 | €2,804,370 | €0 | -€2.8m | -100.0% |
| Purchases | 600/8 | €2,804,370 | €0 | -€2.8m | -100.0% |
| Services and other goods | 61 | €3,273,587 | €8,031,542 | +€4.8m | +145.3% |
| Remuneration, social security and pensions | 62 | €5,685,633 | €7,453,236 | +€1.8m | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,721 | €225,125 | +€70,404 | +45.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,117 | €0 | +€3,117 | |
| Other operating charges | 640/8 | €47,917 | €65,960 | +€18,043 | +37.7% |
| Non-recurring operating charges | 66A | €3,147 | €10,219 | +€7,072 | +224.7% |
| Operating profit (loss) | 9901 | €259,798 | €1,894,100 | +€1.6m | +629.1% |
| Financial income | 75/76B | €1 | €2,016 | +€2,016 | +373309.3% |
| Recurring financial income | 75 | €1 | €2,016 | +€2,016 | +373309.3% |
| Income from current assets | 751 | - | €2 | +€2 | |
| Other financial income | 752/9 | €1 | €2,015 | +€2,014 | +372998.1% |
| Financial charges | 65/66B | €3,031 | €9,968 | +€6,937 | +228.9% |
| Recurring financial charges | 65 | €3,031 | €9,968 | +€6,937 | +228.9% |
| Debt charges | 650 | €1,714 | €7,242 | +€5,528 | +322.5% |
| Other financial charges | 652/9 | €1,317 | €2,725 | +€1,409 | +107.0% |
| Profit (loss) for the period before taxes | 9903 | €256,767 | €1,886,149 | +€1.6m | +634.6% |
| Income taxes | 67/77 | €36,279 | €520,970 | +€484,691 | +1336.0% |
| Taxes | 670/3 | €36,279 | €520,970 | +€484,691 | +1336.0% |
| Profit (loss) for the period | 9904 | €220,488 | €1,365,178 | +€1.1m | +519.2% |
| Transfer to tax-exempt reserves | 689 | €159,794 | €25,000 | -€134,794 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,694 | €1,340,178 | +€1.3m | +2108.1% |
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 10 October 2026 via checked.be.