CLS Admi: 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.
CLS Admi
Largest movements
- Tangible fixed assets -€2,239
down €2,239 (-4.1%), from €54,779 to €52,540
of which Furniture and vehicles: -€2,239
- Cash +€1,606
up €1,606 (+164%), from €978 to €2,584
mainly Depreciation (+€2,239) and Current portion of long-term debt (+€2,143)
- Receivables within one year +€685
new in 2025: €685
- Debts after one year -€4,208
down €4,208 (-10.4%), from €40,330 to €36,122
- Current portion of long-term debt +€2,143
new in 2025: €2,143
- Profit (loss) carried forward +€1,419
up €1,419 (+16.3%), from €8,724 to €10,143
- Tax, wage and social debts +€608
up €608 (+18.6%), from €3,264 to €3,873
- Gross operating margin -€9,262
down €9,262 (-59.9%), from €15,464 to €6,202
- Taxes -€2,656
down €2,656 (-81.4%), from €3,264 to €608
- Financial charges +€1,180
up €1,180 (+169%), from €697 to €1,877
- Other operating charges -€429
down €429 (-99.0%), from €433 to €4
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 | €55,756 | €55,808 | +€52 | +0.1% |
| Fixed assets | 21/28 | €54,779 | €52,540 | -€2,239 | -4.1% |
| Tangible fixed assets | 22/27 | €54,779 | €52,540 | -€2,239 | -4.1% |
| Land and buildings | 22 | €50,119 | €50,119 | = | 0.0% |
| Furniture and vehicles | 24 | €4,660 | €2,421 | -€2,239 | -48.1% |
| Current assets | 29/58 | €978 | €3,268 | +€2,291 | +234% |
| Amounts receivable within one year | 40/41 | - | €685 | +€685 | |
| Trade receivables | 40 | - | €685 | +€685 | |
| Cash at bank and in hand | 54/58 | €978 | €2,584 | +€1,606 | +164% |
| Total equity and liabilities | 10/49 | €55,756 | €55,808 | +€52 | +0.1% |
| Equity | 10/15 | €11,224 | €12,643 | +€1,419 | +12.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,724 | €10,143 | +€1,419 | +16.3% |
| Amounts payable | 17/49 | €44,532 | €43,165 | -€1,368 | -3.1% |
| Amounts payable after more than one year | 17 | €40,330 | €36,122 | -€4,208 | -10.4% |
| Financial debts | 170/4 | €40,330 | €36,122 | -€4,208 | -10.4% |
| Amounts payable within one year | 42/48 | €4,203 | €7,043 | +€2,840 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,143 | +€2,143 | |
| Trade debts | 44 | €219 | €95 | -€124 | -56.5% |
| Suppliers | 440/4 | €219 | €95 | -€124 | -56.5% |
| Taxes, remuneration and social security | 45 | €3,264 | €3,873 | +€608 | +18.6% |
| Taxes | 450/3 | €3,264 | €3,873 | +€608 | +18.6% |
| Other amounts payable | 47/48 | €720 | €932 | +€213 | +29.5% |
| Remuneration, social security and pensions | 62 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,345 | €2,239 | -€106 | -4.5% |
| Other operating charges | 640/8 | €433 | €4 | -€429 | -99.0% |
| Gross operating margin | 9900 | €15,464 | €6,202 | -€9,262 | -59.9% |
| Operating profit (loss) | 9901 | €12,686 | €3,905 | -€8,781 | -69.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €697 | €1,877 | +€1,180 | +169% |
| Recurring financial charges | 65 | €697 | €1,877 | +€1,180 | +169% |
| Profit (loss) for the period before taxes | 9903 | €11,988 | €2,028 | -€9,961 | -83.1% |
| Income taxes | 67/77 | €3,264 | €608 | -€2,656 | -81.4% |
| Profit (loss) for the period | 9904 | €8,724 | €1,419 | -€7,305 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,724 | €1,419 | -€7,305 | -83.7% |
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 20 October 2026 via checked.be.