CLOISONS 2000: 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.
CLOISONS 2000
Largest movements
- Receivables within one year +€66,342
up €66,342 (+42.2%), from €157,290 to €223,632
of which Trade receivables: +€64,823
- Tangible fixed assets -€25,871
down €25,871 (-4.3%), from €601,656 to €575,785
of which Land and buildings: -€19,451
- Cash -€9,921
down €9,921 (-35.2%), from €28,189 to €18,267
mainly Receivables within one year (-€66,342) and Contributions, distributions and other (-€3,348)
- Trade debts +€31,924
up €31,924 (+171.7%), from €18,593 to €50,517
- Staff costs -€46,616
down €46,616 (-80.2%), from €58,115 to €11,499
- Gross operating margin -€45,326
down €45,326 (-49.4%), from €91,704 to €46,377
- Depreciation -€3,982
down €3,982 (-13.3%), from €29,853 to €25,871
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €802,924 | €830,989 | +€28,065 | +3.5% |
| Fixed assets | 21/28 | €604,942 | €579,071 | -€25,871 | -4.3% |
| Tangible fixed assets | 22/27 | €601,656 | €575,785 | -€25,871 | -4.3% |
| Land and buildings | 22 | €594,276 | €574,825 | -€19,451 | -3.3% |
| Plant, machinery and equipment | 23 | €3,254 | €960 | -€2,294 | -70.5% |
| Furniture and vehicles | 24 | €4,126 | - | -€4,126 | |
| Financial fixed assets | 28 | €3,286 | €3,286 | = | 0.0% |
| Current assets | 29/58 | €197,981 | €251,917 | +€53,936 | +27.2% |
| Stocks and contracts in progress | 3 | €2,485 | - | -€2,485 | |
| Stocks | 30/36 | €2,485 | - | -€2,485 | |
| Amounts receivable within one year | 40/41 | €157,290 | €223,632 | +€66,342 | +42.2% |
| Trade receivables | 40 | €156,054 | €220,877 | +€64,823 | +41.5% |
| Other amounts receivable | 41 | €1,236 | €2,755 | +€1,519 | +122.9% |
| Current investments | 50/53 | €10,018 | €10,018 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,189 | €18,267 | -€9,921 | -35.2% |
| Total equity and liabilities | 10/49 | €802,924 | €830,989 | +€28,065 | +3.5% |
| Equity | 10/15 | €614,155 | €617,848 | +€3,693 | +0.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €468,659 | €465,311 | -€3,348 | -0.7% |
| Non-distributable reserves | 130/1 | €15,880 | €15,880 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,380 | €8,380 | = | 0.0% |
| Tax-exempt reserves | 132 | €452,778 | €449,431 | -€3,348 | -0.7% |
| Profit (loss) carried forward | 14 | €70,496 | €77,536 | +€7,040 | +10.0% |
| Provisions and deferred taxes | 16 | €150,926 | €149,810 | -€1,116 | -0.7% |
| Deferred taxes | 168 | €150,926 | €149,810 | -€1,116 | -0.7% |
| Amounts payable | 17/49 | €37,843 | €63,331 | +€25,488 | +67.4% |
| Amounts payable within one year | 42/48 | €37,843 | €63,331 | +€25,488 | +67.4% |
| Trade debts | 44 | €18,593 | €50,517 | +€31,924 | +171.7% |
| Suppliers | 440/4 | €18,593 | €50,517 | +€31,924 | +171.7% |
| Taxes, remuneration and social security | 45 | €6,145 | €2,925 | -€3,219 | -52.4% |
| Taxes | 450/3 | €3,812 | €2,808 | -€1,003 | -26.3% |
| Remuneration and social security | 454/9 | €2,333 | €117 | -€2,216 | -95.0% |
| Other amounts payable | 47/48 | €13,105 | €9,888 | -€3,217 | -24.5% |
| Remuneration, social security and pensions | 62 | €58,115 | €11,499 | -€46,616 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,853 | €25,871 | -€3,982 | -13.3% |
| Other operating charges | 640/8 | €5,399 | €5,571 | +€172 | +3.2% |
| Gross operating margin | 9900 | €91,704 | €46,377 | -€45,326 | -49.4% |
| Operating profit (loss) | 9901 | -€1,664 | €3,436 | +€5,100 | |
| Financial income | 75/76B | €9 | €8 | -€1 | -6.3% |
| Recurring financial income | 75 | €9 | €8 | -€1 | -6.3% |
| Financial charges | 65/66B | €1,068 | €867 | -€201 | -18.8% |
| Recurring financial charges | 65 | €1,068 | €867 | -€201 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,723 | €2,577 | +€5,300 | |
| Transfer from deferred taxes | 780 | €6,776 | €4,463 | -€2,313 | -34.1% |
| Profit (loss) for the period | 9904 | €4,053 | €7,040 | +€2,987 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,053 | €7,040 | +€2,987 | +73.7% |
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 11 October 2026 via checked.be.