CLS: what changed
What changed
CLS
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
€11,980
2024 · €9,235+€2,745
Equity
€79,243
2024 · €67,263+€11,980
Cash
€20,245
2024 · €7,136+€13,109
Balance sheet total
€108,880
2024 · €111,605-€2,725
Largest movements
Assets
- Receivables within one year +€34,588
up €34,588 (+560%), from €6,177 to €40,765
of which Trade receivables: +€32,819
- Stocks and contracts -€32,975
down €32,975 (-97.4%), from €33,869 to €894
- Tangible fixed assets -€17,560
down €17,560 (-27.8%), from €63,277 to €45,717
of which Furniture and vehicles: -€14,848
- Cash +€13,109
up €13,109 (+184%), from €7,136 to €20,245
mainly Stocks and contracts (+€32,975) and Depreciation (+€17,603)
Equity and liabilities
- Reserves +€11,970
up €11,970 (+26.0%), from €46,060 to €58,030
of which Distributable reserves: +€11,970
- Other debts -€10,210
down €10,210 (-83.5%), from €12,234 to €2,024
- Advances received +€8,690
new in 2025: €8,690
- Trade debts -€8,388
down €8,388 (-74.8%), from €11,215 to €2,827
- Debts after one year -€5,242
down €5,242 (-38.8%), from €13,517 to €8,276
Income statement
- Gross operating margin +€3,288
up €3,288 (+11.3%), from €29,058 to €32,346
- Financial income +€407
up €407 (+71.4%), from €570 to €977
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,235
Gross operating margin
+€3,288
Depreciation
-€1
Other operating charges
-€123
Other operating items
-€545
Financial income
+€407
Financial charges
-€4
Taxes
-€277
Result 2025
€11,980
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,160
Investment
-€19
Financing
-€5,032
Cash 2024
€7,136
From operations (derived)
+€18,160
Net result for the year
+€11,980
Depreciation
+€17,603
Stocks and contracts
+€32,975
Receivables within one year
-€34,588
Deferred charges and accrued income
-€136
Trade debts
-€8,388
Tax, wage and social debts
+€256
Advances received
+€8,690
Other debts
-€10,210
Accrued charges and deferred income
-€20
Investment (derived)
-€19
Investment in fixed assets (net)
-€43
Current investments
+€24
Financing
-€5,032
Debts after one year
-€5,242
Current portion of long-term debt
+€210
Cash 2025
€20,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,605 | €108,880 | -€2,725 | -2.4% |
| Fixed assets | 21/28 | €63,277 | €45,717 | -€17,560 | -27.8% |
| Tangible fixed assets | 22/27 | €63,277 | €45,717 | -€17,560 | -27.8% |
| Plant, machinery and equipment | 23 | €9,896 | €7,184 | -€2,712 | -27.4% |
| Furniture and vehicles | 24 | €53,381 | €38,533 | -€14,848 | -27.8% |
| Current assets | 29/58 | €48,328 | €63,163 | +€14,835 | +30.7% |
| Stocks and contracts in progress | 3 | €33,869 | €894 | -€32,975 | -97.4% |
| Stocks | 30/36 | €33,869 | €894 | -€32,975 | -97.4% |
| Amounts receivable within one year | 40/41 | €6,177 | €40,765 | +€34,588 | +560% |
| Trade receivables | 40 | €1,000 | €33,819 | +€32,819 | +3,282% |
| Other amounts receivable | 41 | €5,177 | €6,947 | +€1,770 | +34.2% |
| Current investments | 50/53 | €24 | - | -€24 | |
| Cash at bank and in hand | 54/58 | €7,136 | €20,245 | +€13,109 | +184% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,259 | +€136 | +12.1% |
| Total equity and liabilities | 10/49 | €111,605 | €108,880 | -€2,725 | -2.4% |
| Equity | 10/15 | €67,263 | €79,243 | +€11,980 | +17.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €46,060 | €58,030 | +€11,970 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,200 | €56,170 | +€11,970 | +27.1% |
| Profit (loss) carried forward | 14 | €9,003 | €9,013 | +€10 | +0.1% |
| Amounts payable | 17/49 | €44,342 | €29,637 | -€14,705 | -33.2% |
| Amounts payable after more than one year | 17 | €13,517 | €8,276 | -€5,242 | -38.8% |
| Financial debts | 170/4 | €13,517 | €8,276 | -€5,242 | -38.8% |
| Amounts payable within one year | 42/48 | €30,804 | €21,362 | -€9,443 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €5,032 | €5,242 | +€210 | +4.2% |
| Trade debts | 44 | €11,215 | €2,827 | -€8,388 | -74.8% |
| Suppliers | 440/4 | €11,215 | €2,827 | -€8,388 | -74.8% |
| Advances received on contracts in progress | 46 | - | €8,690 | +€8,690 | |
| Taxes, remuneration and social security | 45 | €2,324 | €2,580 | +€256 | +11.0% |
| Taxes | 450/3 | €2,324 | €2,580 | +€256 | +11.0% |
| Other amounts payable | 47/48 | €12,234 | €2,024 | -€10,210 | -83.5% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,601 | €17,603 | +€1 | 0.0% |
| Other operating charges | 640/8 | €866 | €989 | +€123 | +14.2% |
| Non-recurring operating charges | 66A | - | €545 | +€545 | |
| Gross operating margin | 9900 | €29,058 | €32,346 | +€3,288 | +11.3% |
| Operating profit (loss) | 9901 | €10,591 | €13,210 | +€2,619 | +24.7% |
| Financial income | 75/76B | €570 | €977 | +€407 | +71.4% |
| Recurring financial income | 75 | €570 | €977 | +€407 | +71.4% |
| Financial charges | 65/66B | €1,006 | €1,010 | +€4 | +0.4% |
| Recurring financial charges | 65 | €1,006 | €1,010 | +€4 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €10,155 | €13,177 | +€3,022 | +29.8% |
| Income taxes | 67/77 | €920 | €1,197 | +€277 | +30.1% |
| Profit (loss) for the period | 9904 | €9,235 | €11,980 | +€2,745 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,235 | €11,980 | +€2,745 | +29.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.