CLG MED: 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.
CLG MED
Largest movements
- Cash +€83,069
up €83,069 (+12.3%), from €676,397 to €759,466
mainly Net result for the year (+€297,633) and Tax, wage and social debts (+€101,054)
- Tangible fixed assets -€26,779
down €26,779 (-32.1%), from €83,465 to €56,686
of which Furniture and vehicles: -€22,795
- Tax, wage and social debts +€101,054
up €101,054 (+126%), from €80,188 to €181,242
of which Taxes: +€91,896
- Other debts -€50,012
down €50,012 (-16.6%), from €301,376 to €251,364
- Taxes +€68,583
up €68,583 (+213%), from €32,137 to €100,720
- Gross operating margin +€14,833
up €14,833 (+3.6%), from €414,692 to €429,525
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.
Derived cash bridge
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 | €759,862 | €816,152 | +€56,290 | +7.4% |
| Fixed assets | 21/28 | €83,465 | €56,686 | -€26,779 | -32.1% |
| Tangible fixed assets | 22/27 | €83,465 | €56,686 | -€26,779 | -32.1% |
| Plant, machinery and equipment | 23 | €9,219 | €5,235 | -€3,984 | -43.2% |
| Furniture and vehicles | 24 | €74,246 | €51,451 | -€22,795 | -30.7% |
| Current assets | 29/58 | €676,397 | €759,466 | +€83,069 | +12.3% |
| Cash at bank and in hand | 54/58 | €676,397 | €759,466 | +€83,069 | +12.3% |
| Total equity and liabilities | 10/49 | €759,862 | €816,152 | +€56,290 | +7.4% |
| Equity | 10/15 | €372,116 | €375,631 | +€3,516 | +0.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €270,000 | €270,000 | = | 0.0% |
| Distributable reserves | 133 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,116 | €95,631 | +€3,516 | +3.8% |
| Amounts payable | 17/49 | €387,746 | €440,521 | +€52,775 | +13.6% |
| Amounts payable within one year | 42/48 | €387,746 | €440,521 | +€52,775 | +13.6% |
| Trade debts | 44 | €6,182 | €7,915 | +€1,733 | +28.0% |
| Suppliers | 440/4 | €6,182 | €7,915 | +€1,733 | +28.0% |
| Taxes, remuneration and social security | 45 | €80,188 | €181,242 | +€101,054 | +126% |
| Taxes | 450/3 | €62,941 | €154,837 | +€91,896 | +146% |
| Remuneration and social security | 454/9 | €17,247 | €26,404 | +€9,158 | +53.1% |
| Other amounts payable | 47/48 | €301,376 | €251,364 | -€50,012 | -16.6% |
| Remuneration, social security and pensions | 62 | - | €230 | +€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,678 | €30,398 | +€720 | +2.4% |
| Other operating charges | 640/8 | €199 | €394 | +€196 | +98.5% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €414,692 | €429,525 | +€14,833 | +3.6% |
| Operating profit (loss) | 9901 | €384,816 | €398,503 | +€13,688 | +3.6% |
| Financial income | 75/76B | €4,208 | - | -€4,208 | |
| Recurring financial income | 75 | €4,208 | - | -€4,208 | |
| Financial charges | 65/66B | €150 | €150 | = | 0.0% |
| Recurring financial charges | 65 | €150 | €150 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €388,873 | €398,353 | +€9,480 | +2.4% |
| Income taxes | 67/77 | €32,137 | €100,720 | +€68,583 | +213% |
| Profit (loss) for the period | 9904 | €356,736 | €297,633 | -€59,102 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €356,736 | €297,633 | -€59,102 | -16.6% |
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 18 October 2026 via checked.be.