CLR MANAGEMENT: 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.
CLR MANAGEMENT
Largest movements
- Receivables within one year +€70,506
up €70,506 (+235%), from €30,000 to €100,506
of which Other amounts receivable: +€81,356
- Cash +€45,329
up €45,329 (+9.2%), from €493,180 to €538,509
mainly Other debts (+€196,417) and Net result for the year (+€101,525)
- Other debts +€196,417
up €196,417 (+1,302%), from €15,086 to €211,503
- Reserves -€125,457
down €125,457 (-26.1%), from €481,457 to €356,000
- Trade debts +€39,710
up €39,710 (+10,574%), from €376 to €40,085
- Gross operating margin -€67,049
down €67,049 (-30.7%), from €218,738 to €151,689
- Taxes -€21,329
down €21,329 (-30.1%), from €70,816 to €49,487
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 | €532,715 | €649,619 | +€116,904 | +21.9% |
| Fixed assets | 21/28 | €2,518 | €2,721 | +€203 | +8.1% |
| Tangible fixed assets | 22/27 | €2,518 | €2,721 | +€203 | +8.1% |
| Furniture and vehicles | 24 | €2,518 | €2,721 | +€203 | +8.1% |
| Current assets | 29/58 | €530,197 | €646,898 | +€116,701 | +22.0% |
| Amounts receivable within one year | 40/41 | €30,000 | €100,506 | +€70,506 | +235% |
| Trade receivables | 40 | €30,000 | €19,149 | -€10,851 | -36.2% |
| Other amounts receivable | 41 | - | €81,356 | +€81,356 | |
| Cash at bank and in hand | 54/58 | €493,180 | €538,509 | +€45,329 | +9.2% |
| Deferred charges and accrued income | 490/1 | €7,017 | €7,883 | +€866 | +12.3% |
| Total equity and liabilities | 10/49 | €532,715 | €649,619 | +€116,904 | +21.9% |
| Equity | 10/15 | €497,003 | €373,071 | -€123,931 | -24.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €481,457 | €356,000 | -€125,457 | -26.1% |
| Distributable reserves | 133 | €481,457 | €356,000 | -€125,457 | -26.1% |
| Profit (loss) carried forward | 14 | €5,546 | €7,071 | +€1,525 | +27.5% |
| Amounts payable | 17/49 | €35,712 | €276,547 | +€240,835 | +674% |
| Amounts payable within one year | 42/48 | €35,712 | €276,547 | +€240,835 | +674% |
| Trade debts | 44 | €376 | €40,085 | +€39,710 | +10,574% |
| Suppliers | 440/4 | €376 | €40,085 | +€39,710 | +10,574% |
| Taxes, remuneration and social security | 45 | €20,251 | €24,959 | +€4,709 | +23.3% |
| Taxes | 450/3 | €20,251 | €24,959 | +€4,709 | +23.3% |
| Other amounts payable | 47/48 | €15,086 | €211,503 | +€196,417 | +1,302% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €617 | +€16 | +2.6% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €218,738 | €151,689 | -€67,049 | -30.7% |
| Operating profit (loss) | 9901 | €217,749 | €151,072 | -€66,678 | -30.6% |
| Financial charges | 65/66B | €62 | €60 | -€2 | -3.1% |
| Recurring financial charges | 65 | €62 | €60 | -€2 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €217,688 | €151,012 | -€66,676 | -30.6% |
| Income taxes | 67/77 | €70,816 | €49,487 | -€21,329 | -30.1% |
| Profit (loss) for the period | 9904 | €146,872 | €101,525 | -€45,347 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,872 | €101,525 | -€45,347 | -30.9% |
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 22 October 2026 via checked.be.