CLS TERRASSEMENT: 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 TERRASSEMENT
Largest movements
- Tangible fixed assets -€35,480
down €35,480 (-81.4%), from €43,562 to €8,082
of which Furniture and vehicles: -€37,500
- Cash +€32,561
up €32,561 (+1,452%), from €2,242 to €34,802
mainly Depreciation (+€38,059) and Net result for the year (+€17,153)
- Receivables within one year -€9,325
down €9,325 (-60.6%), from €15,400 to €6,075
of which Trade receivables: -€12,756
- Debts after one year -€29,858
down €29,858 (-75.8%), from €39,382 to €9,524
- Profit (loss) carried forward +€17,153
up €17,153 (+58.3%), from -€29,433 to -€12,280
- Other debts +€2,620
up €2,620 (+85.3%), from €3,070 to €5,690
- Tax, wage and social debts -€1,150
down €1,150 (-48.9%), from €2,350 to €1,200
of which Remuneration and social security: -€1,750
- Trade debts -€843
down €843 (-16.0%), from €5,273 to €4,431
- Gross operating margin +€34,349
up €34,349 (+135%), from €25,480 to €59,829
- Other operating charges +€1,525
up €1,525 (+151%), from €1,010 to €2,535
- Financial charges -€714
down €714 (-27.6%), from €2,585 to €1,871
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 | €62,781 | €49,925 | -€12,856 | -20.5% |
| Formation expenses | 20 | €681 | €361 | -€320 | -47.0% |
| Fixed assets | 21/28 | €43,562 | €8,082 | -€35,480 | -81.4% |
| Tangible fixed assets | 22/27 | €43,562 | €8,082 | -€35,480 | -81.4% |
| Plant, machinery and equipment | 23 | - | €2,020 | +€2,020 | |
| Furniture and vehicles | 24 | €43,562 | €6,062 | -€37,500 | -86.1% |
| Current assets | 29/58 | €18,539 | €41,483 | +€22,944 | +124% |
| Amounts receivable within one year | 40/41 | €15,400 | €6,075 | -€9,325 | -60.6% |
| Trade receivables | 40 | €12,907 | €151 | -€12,756 | -98.8% |
| Other amounts receivable | 41 | €2,493 | €5,924 | +€3,431 | +138% |
| Cash at bank and in hand | 54/58 | €2,242 | €34,802 | +€32,561 | +1,452% |
| Deferred charges and accrued income | 490/1 | €897 | €606 | -€291 | -32.5% |
| Total equity and liabilities | 10/49 | €62,781 | €49,925 | -€12,856 | -20.5% |
| Equity | 10/15 | -€19,433 | -€2,280 | +€17,153 | +88.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,433 | -€12,280 | +€17,153 | +58.3% |
| Amounts payable | 17/49 | €82,214 | €52,206 | -€30,009 | -36.5% |
| Amounts payable after more than one year | 17 | €39,382 | €9,524 | -€29,858 | -75.8% |
| Financial debts | 170/4 | €39,382 | €9,524 | -€29,858 | -75.8% |
| Amounts payable within one year | 42/48 | €42,739 | €42,682 | -€57 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €32,045 | €31,362 | -€684 | -2.1% |
| Trade debts | 44 | €5,273 | €4,431 | -€843 | -16.0% |
| Suppliers | 440/4 | €5,273 | €4,431 | -€843 | -16.0% |
| Taxes, remuneration and social security | 45 | €2,350 | €1,200 | -€1,150 | -48.9% |
| Taxes | 450/3 | €600 | €1,200 | +€600 | +100% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €3,070 | €5,690 | +€2,620 | +85.3% |
| Accrued charges and deferred income | 492/3 | €94 | - | -€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,820 | €38,059 | +€239 | +0.6% |
| Other operating charges | 640/8 | €1,010 | €2,535 | +€1,525 | +151% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €25,480 | €59,829 | +€34,349 | +135% |
| Operating profit (loss) | 9901 | -€13,350 | €18,985 | +€32,335 | |
| Financial income | 75/76B | €0 | €43 | +€43 | +25,088% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +25,088% |
| Financial charges | 65/66B | €2,585 | €1,871 | -€714 | -27.6% |
| Recurring financial charges | 65 | €2,585 | €1,871 | -€714 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,935 | €17,157 | +€33,092 | |
| Income taxes | 67/77 | €0 | €4 | +€4 | +40,200% |
| Profit (loss) for the period | 9904 | -€15,936 | €17,153 | +€33,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,936 | €17,153 | +€33,088 |
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 29 October 2026 via checked.be.