CLRBT: 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.
CLRBT
Largest movements
- Receivables within one year -€11,723
down €11,723 (-92.2%), from €12,716 to €992
of which Trade receivables: -€11,723
- Cash -€10,956
down €10,956 (-54.8%), from €19,986 to €9,030
mainly Net result for the year (-€20,952) and Other debts (-€5,769)
- Tangible fixed assets -€3,892
down €3,892 (-17.9%), from €21,773 to €17,881
of which Furniture and vehicles: -€7,871
- Deferred charges and accrued income -€3,474
down €3,474 (-86.9%), from €3,996 to €522
- Reserves -€16,187
no longer reported in 2025 (was €16,187)
- Other debts -€5,769
down €5,769 (-14.4%), from €40,108 to €34,339
- Profit (loss) carried forward -€4,766
new in 2025: -€4,766
- Tax, wage and social debts -€2,991
down €2,991 (-48.4%), from €6,184 to €3,193
of which Taxes: -€2,991
- Gross operating margin -€35,531
down €35,531, from €23,825 to -€11,706
- Taxes -€5,105
down €5,105 (-96.2%), from €5,308 to €203
- Depreciation -€3,086
down €3,086 (-28.8%), from €10,727 to €7,641
- Financial charges +€928
up €928 (+359.1%), from €258 to €1,186
- Other operating charges -€527
down €527 (-70.9%), from €743 to €216
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 | €65,932 | €35,887 | -€30,046 | -45.6% |
| Fixed assets | 21/28 | €21,773 | €17,881 | -€3,892 | -17.9% |
| Tangible fixed assets | 22/27 | €21,773 | €17,881 | -€3,892 | -17.9% |
| Plant, machinery and equipment | 23 | €579 | €4,558 | +€3,979 | +687.1% |
| Furniture and vehicles | 24 | €21,194 | €13,323 | -€7,871 | -37.1% |
| Current assets | 29/58 | €44,160 | €18,006 | -€26,154 | -59.2% |
| Stocks and contracts in progress | 3 | €7,462 | €7,462 | = | 0.0% |
| Stocks | 30/36 | €7,462 | €7,462 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,716 | €992 | -€11,723 | -92.2% |
| Trade receivables | 40 | €12,704 | €981 | -€11,723 | -92.3% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,986 | €9,030 | -€10,956 | -54.8% |
| Deferred charges and accrued income | 490/1 | €3,996 | €522 | -€3,474 | -86.9% |
| Total equity and liabilities | 10/49 | €65,932 | €35,887 | -€30,046 | -45.6% |
| Equity | 10/15 | €18,687 | -€2,266 | -€20,952 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,187 | - | -€16,187 | |
| Distributable reserves | 133 | €16,187 | - | -€16,187 | |
| Profit (loss) carried forward | 14 | - | -€4,766 | -€4,766 | |
| Amounts payable | 17/49 | €47,246 | €38,152 | -€9,093 | -19.2% |
| Amounts payable within one year | 42/48 | €47,246 | €38,152 | -€9,093 | -19.2% |
| Trade debts | 44 | €953 | €620 | -€333 | -34.9% |
| Suppliers | 440/4 | €953 | €620 | -€333 | -34.9% |
| Taxes, remuneration and social security | 45 | €6,184 | €3,193 | -€2,991 | -48.4% |
| Taxes | 450/3 | €4,434 | €1,443 | -€2,991 | -67.4% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €40,108 | €34,339 | -€5,769 | -14.4% |
| Non-recurring operating income | 76A | - | €18,293 | +€18,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,727 | €7,641 | -€3,086 | -28.8% |
| Other operating charges | 640/8 | €743 | €216 | -€527 | -70.9% |
| Gross operating margin | 9900 | €23,825 | -€11,706 | -€35,531 | |
| Operating profit (loss) | 9901 | €12,355 | -€19,564 | -€31,918 | |
| Financial charges | 65/66B | €258 | €1,186 | +€928 | +359.1% |
| Recurring financial charges | 65 | €258 | €1,186 | +€928 | +359.1% |
| Profit (loss) for the period before taxes | 9903 | €12,096 | -€20,750 | -€32,846 | |
| Income taxes | 67/77 | €5,308 | €203 | -€5,105 | -96.2% |
| Profit (loss) for the period | 9904 | €6,788 | -€20,952 | -€27,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,788 | -€20,952 | -€27,741 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.