CLO94: 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.
CLO94
Largest movements
- Receivables within one year -€76,850
down €76,850 (-67.9%), from €113,150 to €36,300
of which Other amounts receivable: -€95,000
- Current investments +€62,500
new in 2025: €62,500
- Tangible fixed assets +€52,548
up €52,548 (+118.3%), from €44,413 to €96,960
of which Furniture and vehicles: +€51,974
- Cash +€33,097
up €33,097 (+58.0%), from €57,059 to €90,156
mainly Other debts (+€237,180) and Receivables within one year (+€76,850)
- Receivables after one year +€21,000
up €21,000 (+100.5%), from €20,900 to €41,900
- Other debts +€237,180
up €237,180 (+49254.6%), from €482 to €237,662
- Profit (loss) carried forward -€198,968
no longer reported in 2025 (was €198,968)
- Debts after one year +€47,194
up €47,194 (+1226.2%), from €3,849 to €51,043
- Current portion of long-term debt +€10,031
up €10,031 (+109.3%), from €9,178 to €19,209
- Tax, wage and social debts -€8,212
down €8,212 (-43.1%), from €19,071 to €10,860
- Gross operating margin -€16,722
down €16,722 (-17.0%), from €98,128 to €81,406
- Other operating charges +€9,654
up €9,654 (+5638.7%), from €171 to €9,825
- Depreciation +€9,644
up €9,644 (+91.4%), from €10,556 to €20,199
- Taxes -€3,718
down €3,718 (-18.3%), from €20,318 to €16,600
- Financial charges +€2,657
up €2,657 (+842.8%), from €315 to €2,972
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 | €235,521 | €327,816 | +€92,295 | +39.2% |
| Fixed assets | 21/28 | €44,413 | €96,960 | +€52,548 | +118.3% |
| Tangible fixed assets | 22/27 | €44,413 | €96,960 | +€52,548 | +118.3% |
| Furniture and vehicles | 24 | €35,300 | €87,273 | +€51,974 | +147.2% |
| Other tangible fixed assets | 26 | €9,113 | €9,687 | +€574 | +6.3% |
| Current assets | 29/58 | €191,109 | €230,855 | +€39,747 | +20.8% |
| Amounts receivable after more than one year | 29 | €20,900 | €41,900 | +€21,000 | +100.5% |
| Other amounts receivable | 291 | €20,900 | €41,900 | +€21,000 | +100.5% |
| Amounts receivable within one year | 40/41 | €113,150 | €36,300 | -€76,850 | -67.9% |
| Trade receivables | 40 | €18,150 | €36,300 | +€18,150 | +100.0% |
| Other amounts receivable | 41 | €95,000 | - | -€95,000 | |
| Current investments | 50/53 | - | €62,500 | +€62,500 | |
| Cash at bank and in hand | 54/58 | €57,059 | €90,156 | +€33,097 | +58.0% |
| Total equity and liabilities | 10/49 | €235,521 | €327,816 | +€92,295 | +39.2% |
| Equity | 10/15 | €201,968 | €3,000 | -€198,968 | -98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,968 | - | -€198,968 | |
| Amounts payable | 17/49 | €33,554 | €324,816 | +€291,262 | +868.1% |
| Amounts payable after more than one year | 17 | €3,849 | €51,043 | +€47,194 | +1226.2% |
| Financial debts | 170/4 | €3,849 | €51,043 | +€47,194 | +1226.2% |
| Amounts payable within one year | 42/48 | €29,705 | €273,773 | +€244,068 | +821.6% |
| Current portion of amounts payable after more than one year | 42 | €9,178 | €19,209 | +€10,031 | +109.3% |
| Trade debts | 44 | €974 | €6,042 | +€5,068 | +520.1% |
| Suppliers | 440/4 | €974 | €6,042 | +€5,068 | +520.1% |
| Taxes, remuneration and social security | 45 | €19,071 | €10,860 | -€8,212 | -43.1% |
| Taxes | 450/3 | €19,071 | €10,860 | -€8,212 | -43.1% |
| Other amounts payable | 47/48 | €482 | €237,662 | +€237,180 | +49254.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,556 | €20,199 | +€9,644 | +91.4% |
| Other operating charges | 640/8 | €171 | €9,825 | +€9,654 | +5638.7% |
| Gross operating margin | 9900 | €98,128 | €81,406 | -€16,722 | -17.0% |
| Operating profit (loss) | 9901 | €87,401 | €51,382 | -€36,019 | -41.2% |
| Financial income | 75/76B | €6,590 | €6,130 | -€460 | -7.0% |
| Recurring financial income | 75 | €6,590 | €6,130 | -€460 | -7.0% |
| Financial charges | 65/66B | €315 | €2,972 | +€2,657 | +842.8% |
| Recurring financial charges | 65 | €315 | €2,972 | +€2,657 | +842.8% |
| Profit (loss) for the period before taxes | 9903 | €93,676 | €54,540 | -€39,137 | -41.8% |
| Income taxes | 67/77 | €20,318 | €16,600 | -€3,718 | -18.3% |
| Profit (loss) for the period | 9904 | €73,358 | €37,939 | -€35,418 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,358 | €37,939 | -€35,418 | -48.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.