CLS: 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.
CLS
Largest movements
- Cash +€15,782
up €15,782 (+34.7%), from €45,496 to €61,278
mainly Net result for the year (+€13,744) and Depreciation (+€8,586)
- Receivables within one year -€8,089
down €8,089 (-34.2%), from €23,673 to €15,584
of which Trade receivables: -€11,471
- Tangible fixed assets +€4,284
up €4,284 (+23.9%), from €17,925 to €22,209
of which Plant, machinery and equipment: +€4,394
- Profit (loss) carried forward +€13,744
up €13,744 (+35.2%), from -€39,067 to -€25,323
- Trade debts -€1,598
down €1,598 (-23.9%), from €6,676 to €5,079
- Gross operating margin +€3,523
up €3,523 (+17.0%), from €20,724 to €24,247
- Depreciation +€1,771
up €1,771 (+26.0%), from €6,815 to €8,586
- Financial charges +€497
up €497 (+191.6%), from €260 to €757
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 | €87,094 | €99,071 | +€11,976 | +13.8% |
| Fixed assets | 21/28 | €17,925 | €22,209 | +€4,284 | +23.9% |
| Tangible fixed assets | 22/27 | €17,925 | €22,209 | +€4,284 | +23.9% |
| Plant, machinery and equipment | 23 | €17,204 | €21,598 | +€4,394 | +25.5% |
| Other tangible fixed assets | 26 | €721 | €611 | -€110 | -15.3% |
| Current assets | 29/58 | €69,170 | €76,862 | +€7,693 | +11.1% |
| Amounts receivable within one year | 40/41 | €23,673 | €15,584 | -€8,089 | -34.2% |
| Trade receivables | 40 | €20,423 | €8,952 | -€11,471 | -56.2% |
| Other amounts receivable | 41 | €3,250 | €6,632 | +€3,382 | +104.1% |
| Cash at bank and in hand | 54/58 | €45,496 | €61,278 | +€15,782 | +34.7% |
| Total equity and liabilities | 10/49 | €87,094 | €99,071 | +€11,976 | +13.8% |
| Equity | 10/15 | €35,021 | €48,764 | +€13,744 | +39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,488 | €55,488 | = | 0.0% |
| Distributable reserves | 133 | €55,488 | €55,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,067 | -€25,323 | +€13,744 | +35.2% |
| Amounts payable | 17/49 | €52,074 | €50,307 | -€1,767 | -3.4% |
| Amounts payable within one year | 42/48 | €51,774 | €50,307 | -€1,467 | -2.8% |
| Trade debts | 44 | €6,676 | €5,079 | -€1,598 | -23.9% |
| Suppliers | 440/4 | €6,676 | €5,079 | -€1,598 | -23.9% |
| Taxes, remuneration and social security | 45 | €2,082 | €1,512 | -€570 | -27.4% |
| Taxes | 450/3 | €2,082 | €1,512 | -€570 | -27.4% |
| Other amounts payable | 47/48 | €43,015 | €43,716 | +€700 | +1.6% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,815 | €8,586 | +€1,771 | +26.0% |
| Other operating charges | 640/8 | €1,058 | €1,187 | +€130 | +12.3% |
| Gross operating margin | 9900 | €20,724 | €24,247 | +€3,523 | +17.0% |
| Operating profit (loss) | 9901 | €12,852 | €14,474 | +€1,623 | +12.6% |
| Financial income | 75/76B | €209 | €26 | -€183 | -87.3% |
| Recurring financial income | 75 | €209 | €26 | -€183 | -87.3% |
| Financial charges | 65/66B | €260 | €757 | +€497 | +191.6% |
| Recurring financial charges | 65 | €260 | €757 | +€497 | +191.6% |
| Profit (loss) for the period before taxes | 9903 | €12,801 | €13,744 | +€943 | +7.4% |
| Profit (loss) for the period | 9904 | €12,801 | €13,744 | +€943 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,801 | €13,744 | +€943 | +7.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.