CLP: 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.
CLP
Largest movements
- Tangible fixed assets +€49,064
up €49,064 (+1,410%), from €3,480 to €52,544
of which Furniture and vehicles: +€47,243
- Receivables within one year +€3,420
up €3,420 (+39.3%), from €8,707 to €12,127
of which Trade receivables: +€2,003
- Cash -€2,285
down €2,285 (-6.2%), from €36,864 to €34,579
mainly Investment in fixed assets (net) (-€62,746) and Receivables within one year (-€3,420)
- Deferred charges and accrued income -€1,309
no longer reported in 2025 (was €1,309)
- Debts after one year +€18,794
new in 2025: €18,794
- Profit (loss) carried forward +€18,790
up €18,790 (+59.5%), from €31,564 to €50,354
- Current portion of long-term debt +€11,267
new in 2025: €11,267
- Depreciation +€11,413
up €11,413 (+503%), from €2,270 to €13,682
- Gross operating margin -€7,623
down €7,623 (-15.8%), from €48,148 to €40,525
- Write-downs -€6,895
down €6,895, from €6,797 to -€98
- Financial charges +€1,621
up €1,621 (+3,325%), from €49 to €1,670
- Taxes -€1,238
down €1,238 (-16.8%), from €7,351 to €6,113
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 | €50,360 | €99,250 | +€48,890 | +97.1% |
| Fixed assets | 21/28 | €3,480 | €52,544 | +€49,064 | +1,410% |
| Tangible fixed assets | 22/27 | €3,480 | €52,544 | +€49,064 | +1,410% |
| Plant, machinery and equipment | 23 | €1,600 | €3,421 | +€1,821 | +114% |
| Furniture and vehicles | 24 | €1,880 | €49,123 | +€47,243 | +2,513% |
| Current assets | 29/58 | €46,880 | €46,706 | -€174 | -0.4% |
| Amounts receivable within one year | 40/41 | €8,707 | €12,127 | +€3,420 | +39.3% |
| Trade receivables | 40 | €8,008 | €10,011 | +€2,003 | +25.0% |
| Other amounts receivable | 41 | €698 | €2,116 | +€1,417 | +203% |
| Cash at bank and in hand | 54/58 | €36,864 | €34,579 | -€2,285 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,309 | - | -€1,309 | |
| Total equity and liabilities | 10/49 | €50,360 | €99,250 | +€48,890 | +97.1% |
| Equity | 10/15 | €36,564 | €55,354 | +€18,790 | +51.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,564 | €50,354 | +€18,790 | +59.5% |
| Amounts payable | 17/49 | €13,796 | €43,896 | +€30,100 | +218% |
| Amounts payable after more than one year | 17 | - | €18,794 | +€18,794 | |
| Financial debts | 170/4 | - | €18,794 | +€18,794 | |
| Amounts payable within one year | 42/48 | €13,796 | €25,102 | +€11,306 | +82.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,267 | +€11,267 | |
| Trade debts | 44 | - | €390 | +€390 | |
| Suppliers | 440/4 | - | €390 | +€390 | |
| Taxes, remuneration and social security | 45 | €351 | - | -€351 | |
| Taxes | 450/3 | €351 | - | -€351 | |
| Other amounts payable | 47/48 | €13,445 | €13,445 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,270 | €13,682 | +€11,413 | +503% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,797 | -€98 | -€6,895 | |
| Other operating charges | 640/8 | €118 | €368 | +€250 | +212% |
| Gross operating margin | 9900 | €48,148 | €40,525 | -€7,623 | -15.8% |
| Operating profit (loss) | 9901 | €38,964 | €26,573 | -€12,391 | -31.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €49 | €1,670 | +€1,621 | +3,325% |
| Recurring financial charges | 65 | €49 | €1,670 | +€1,621 | +3,325% |
| Profit (loss) for the period before taxes | 9903 | €38,915 | €24,904 | -€14,012 | -36.0% |
| Income taxes | 67/77 | €7,351 | €6,113 | -€1,238 | -16.8% |
| Profit (loss) for the period | 9904 | €31,564 | €18,790 | -€12,774 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,564 | €18,790 | -€12,774 | -40.5% |
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 14 October 2026 via checked.be.