CLN SHOP: what changed
CLN SHOP
Largest movements
- Stocks and contracts -€297,764
no longer reported in 2025 (was €297,764)
- Tangible fixed assets -€44,081
no longer reported in 2025 (was €44,081)
of which Furniture and vehicles: -€40,709
- Receivables within one year -€22,665
down €22,665 (-94.5%), from €23,976 to €1,311
of which Other amounts receivable: -€17,750
- Cash -€17,175
down €17,175 (-32.2%), from €53,347 to €36,172
mainly Debts after one year (-€450,000) and Net result for the year (-€55,183)
- Debts after one year -€450,000
no longer reported in 2025 (was €450,000)
- Other debts +€148,123
up €148,123 (+202,964%), from €73 to €148,196
- Profit (loss) carried forward -€55,183
down €55,183 (-59.3%), from -€93,085 to -€148,268
- Trade debts -€21,308
down €21,308 (-98.3%), from €21,674 to €366
- Staff costs -€17,144
down €17,144 (-36.4%), from €47,085 to €29,941
- Gross operating margin +€15,885
up €15,885 (+42.0%), from -€37,781 to -€21,896
- Depreciation -€3,375
down €3,375 (-61.6%), from €5,482 to €2,107
- Other operating charges -€1,635
down €1,635 (-66.1%), from €2,474 to €839
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,872 | €50,683 | -€382,189 | -88.3% |
| Fixed assets | 21/28 | €57,281 | €13,200 | -€44,081 | -77.0% |
| Tangible fixed assets | 22/27 | €44,081 | - | -€44,081 | |
| Plant, machinery and equipment | 23 | €3,372 | - | -€3,372 | |
| Furniture and vehicles | 24 | €40,709 | - | -€40,709 | |
| Financial fixed assets | 28 | €13,200 | €13,200 | = | 0.0% |
| Current assets | 29/58 | €375,591 | €37,483 | -€338,108 | -90.0% |
| Stocks and contracts in progress | 3 | €297,764 | - | -€297,764 | |
| Stocks | 30/36 | €297,764 | - | -€297,764 | |
| Amounts receivable within one year | 40/41 | €23,976 | €1,311 | -€22,665 | -94.5% |
| Trade receivables | 40 | €5,099 | €183 | -€4,915 | -96.4% |
| Other amounts receivable | 41 | €18,877 | €1,128 | -€17,750 | -94.0% |
| Cash at bank and in hand | 54/58 | €53,347 | €36,172 | -€17,175 | -32.2% |
| Deferred charges and accrued income | 490/1 | €504 | - | -€504 | |
| Total equity and liabilities | 10/49 | €432,872 | €50,683 | -€382,189 | -88.3% |
| Equity | 10/15 | -€43,085 | -€98,268 | -€55,183 | -128% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,085 | -€148,268 | -€55,183 | -59.3% |
| Amounts payable | 17/49 | €475,956 | €148,951 | -€327,005 | -68.7% |
| Amounts payable after more than one year | 17 | €450,000 | - | -€450,000 | |
| Financial debts | 170/4 | €450,000 | - | -€450,000 | |
| Amounts payable within one year | 42/48 | €25,956 | €148,862 | +€122,905 | +474% |
| Trade debts | 44 | €21,674 | €366 | -€21,308 | -98.3% |
| Suppliers | 440/4 | €21,674 | €366 | -€21,308 | -98.3% |
| Taxes, remuneration and social security | 45 | €4,209 | €299 | -€3,910 | -92.9% |
| Taxes | 450/3 | €273 | €299 | +€26 | +9.5% |
| Remuneration and social security | 454/9 | €3,936 | - | -€3,936 | |
| Other amounts payable | 47/48 | €73 | €148,196 | +€148,123 | +202,964% |
| Accrued charges and deferred income | 492/3 | - | €89 | +€89 | |
| Remuneration, social security and pensions | 62 | €47,085 | €29,941 | -€17,144 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,482 | €2,107 | -€3,375 | -61.6% |
| Other operating charges | 640/8 | €2,474 | €839 | -€1,635 | -66.1% |
| Gross operating margin | 9900 | -€37,781 | -€21,896 | +€15,885 | +42.0% |
| Operating profit (loss) | 9901 | -€92,821 | -€54,782 | +€38,039 | +41.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €133 | €232 | +€99 | +74.1% |
| Recurring financial charges | 65 | €133 | €232 | +€99 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | -€92,954 | -€55,014 | +€37,940 | +40.8% |
| Income taxes | 67/77 | €130 | €169 | +€39 | +29.7% |
| Profit (loss) for the period | 9904 | -€93,085 | -€55,183 | +€37,901 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,085 | -€55,183 | +€37,901 | +40.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.