CLS CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€481,469
up €481,469 (+99.8%), from €482,194 to €963,663
of which Land and buildings: +€289,119
- Cash +€67,932
up €67,932 (+100.2%), from €67,800 to €135,732
mainly Other debts (+€321,948) and Debts after one year (+€269,958)
- Receivables within one year +€25,934
up €25,934 (+102.6%), from €25,277 to €51,211
of which Other amounts receivable: +€17,087
- Other debts +€321,948
up €321,948 (+123.7%), from €260,238 to €582,186
- Debts after one year +€269,958
up €269,958 (+77.8%), from €347,204 to €617,162
- Profit (loss) carried forward -€120,805
down €120,805 (-1661.0%), from -€7,273 to -€128,078
- Trade debts +€115,667
up €115,667 (+5308.9%), from €2,179 to €117,846
- Gross operating margin -€34,127
down €34,127 (-171.3%), from -€19,926 to -€54,053
- Turnover -€23,759
down €23,759 (-73.4%), from €32,349 to €8,590
- Depreciation +€19,845
up €19,845 (+107.9%), from €18,400 to €38,245
- Financial charges +€19,842
up €19,842 (+343.3%), from €5,780 to €25,622
- Purchases and services +€10,368
up €10,368 (+19.8%), from €52,275 to €62,643
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 | €640,052 | €1,212,112 | +€572,060 | +89.4% |
| Fixed assets | 21/28 | €546,920 | €1,019,389 | +€472,469 | +86.4% |
| Intangible fixed assets | 21 | €64,726 | €55,726 | -€9,000 | -13.9% |
| Tangible fixed assets | 22/27 | €482,194 | €963,663 | +€481,469 | +99.8% |
| Land and buildings | 22 | €420,179 | €709,298 | +€289,119 | +68.8% |
| Plant, machinery and equipment | 23 | €15,324 | €25,050 | +€9,726 | +63.5% |
| Furniture and vehicles | 24 | €2,095 | €157,599 | +€155,505 | +7423.9% |
| Leasing and similar rights | 25 | €44,596 | €71,716 | +€27,120 | +60.8% |
| Current assets | 29/58 | €93,132 | €192,723 | +€99,590 | +106.9% |
| Amounts receivable within one year | 40/41 | €25,277 | €51,211 | +€25,934 | +102.6% |
| Trade receivables | 40 | €16,118 | €24,965 | +€8,847 | +54.9% |
| Other amounts receivable | 41 | €9,159 | €26,246 | +€17,087 | +186.6% |
| Cash at bank and in hand | 54/58 | €67,800 | €135,732 | +€67,932 | +100.2% |
| Deferred charges and accrued income | 490/1 | €55 | €5,779 | +€5,725 | +10469.2% |
| Total equity and liabilities | 10/49 | €640,052 | €1,212,112 | +€572,060 | +89.4% |
| Equity | 10/15 | -€2,273 | -€123,078 | -€120,805 | -5315.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,273 | -€128,078 | -€120,805 | -1661.0% |
| Amounts payable | 17/49 | €642,325 | €1,335,190 | +€692,865 | +107.9% |
| Amounts payable after more than one year | 17 | €347,204 | €617,162 | +€269,958 | +77.8% |
| Financial debts | 170/4 | €347,204 | €617,162 | +€269,958 | +77.8% |
| Amounts payable within one year | 42/48 | €295,121 | €718,028 | +€422,907 | +143.3% |
| Current portion of amounts payable after more than one year | 42 | €20,275 | €13,474 | -€6,801 | -33.5% |
| Trade debts | 44 | €2,179 | €117,846 | +€115,667 | +5308.9% |
| Suppliers | 440/4 | €2,179 | €117,846 | +€115,667 | +5308.9% |
| Advances received on contracts in progress | 46 | €8,103 | - | -€8,103 | |
| Taxes, remuneration and social security | 45 | €4,327 | €4,522 | +€196 | +4.5% |
| Taxes | 450/3 | - | €196 | +€196 | |
| Remuneration and social security | 454/9 | €4,327 | €4,327 | = | 0.0% |
| Other amounts payable | 47/48 | €260,238 | €582,186 | +€321,948 | +123.7% |
| Turnover | 70 | €32,349 | €8,590 | -€23,759 | -73.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,275 | €62,643 | +€10,368 | +19.8% |
| Remuneration, social security and pensions | 62 | €987 | €335 | -€652 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,400 | €38,245 | +€19,845 | +107.9% |
| Other operating charges | 640/8 | €2,861 | €2,455 | -€406 | -14.2% |
| Gross operating margin | 9900 | -€19,926 | -€54,053 | -€34,127 | -171.3% |
| Operating profit (loss) | 9901 | -€42,174 | -€95,088 | -€52,913 | -125.5% |
| Financial income | 75/76B | €0 | €100 | +€100 | +333266.7% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +333266.7% |
| Financial charges | 65/66B | €5,780 | €25,622 | +€19,842 | +343.3% |
| Recurring financial charges | 65 | €5,780 | €25,622 | +€19,842 | +343.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,955 | -€120,610 | -€72,655 | -151.5% |
| Income taxes | 67/77 | €327 | €196 | -€131 | -40.1% |
| Profit (loss) for the period | 9904 | -€48,281 | -€120,805 | -€72,524 | -150.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,281 | -€120,805 | -€72,524 | -150.2% |
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 5 October 2026 via checked.be.