CLS WASH: 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 WASH
Largest movements
- Intangible fixed assets -€4,100
no longer reported in 2024 (was €4,100)
- Deferred charges and accrued income -€1,056
no longer reported in 2024 (was €1,056)
- Tangible fixed assets -€875
down €875 (-15.2%), from €5,750 to €4,875
- Receivables within one year +€829
up €829 (+30.0%), from €2,761 to €3,590
- Stocks and contracts -€314
no longer reported in 2024 (was €314)
- Trade debts -€4,392
down €4,392 (-30.1%), from €14,603 to €10,211
- Other debts +€2,299
up €2,299 (+28.0%), from €8,207 to €10,506
- Tax, wage and social debts -€1,942
down €1,942 (-32.4%), from €5,987 to €4,045
- Profit (loss) carried forward -€1,547
down €1,547 (-4.6%), from -€33,338 to -€34,885
- Gross operating margin +€12,762
up €12,762 (+97.7%), from -€13,058 to -€296
- Depreciation -€1,000
down €1,000 (-53.3%), from €1,875 to €875
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.
Derived cash bridge
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 | €14,059 | €8,476 | -€5,583 | -39.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,850 | €4,875 | -€4,975 | -50.5% |
| Intangible fixed assets | 21 | €4,100 | - | -€4,100 | |
| Tangible fixed assets | 22/27 | €5,750 | €4,875 | -€875 | -15.2% |
| Plant, machinery and equipment | 23 | €5,750 | €4,875 | -€875 | -15.2% |
| Current assets | 29/58 | €4,209 | €3,601 | -€608 | -14.4% |
| Stocks and contracts in progress | 3 | €314 | - | -€314 | |
| Stocks | 30/36 | €314 | - | -€314 | |
| Amounts receivable within one year | 40/41 | €2,761 | €3,590 | +€829 | +30.0% |
| Other amounts receivable | 41 | €2,761 | €3,590 | +€829 | +30.0% |
| Cash at bank and in hand | 54/58 | €77 | €11 | -€66 | -85.5% |
| Deferred charges and accrued income | 490/1 | €1,056 | - | -€1,056 | |
| Total equity and liabilities | 10/49 | €14,059 | €8,476 | -€5,583 | -39.7% |
| Equity | 10/15 | -€14,738 | -€16,285 | -€1,547 | -10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,338 | -€34,885 | -€1,547 | -4.6% |
| Amounts payable | 17/49 | €28,797 | €24,762 | -€4,035 | -14.0% |
| Amounts payable within one year | 42/48 | €28,797 | €24,762 | -€4,035 | -14.0% |
| Trade debts | 44 | €14,603 | €10,211 | -€4,392 | -30.1% |
| Suppliers | 440/4 | €14,603 | €10,211 | -€4,392 | -30.1% |
| Taxes, remuneration and social security | 45 | €5,987 | €4,045 | -€1,942 | -32.4% |
| Taxes | 450/3 | €5,987 | €4,045 | -€1,942 | -32.4% |
| Other amounts payable | 47/48 | €8,207 | €10,506 | +€2,299 | +28.0% |
| Non-recurring operating income | 76A | - | €8,400 | +€8,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,875 | €875 | -€1,000 | -53.3% |
| Gross operating margin | 9900 | -€13,058 | -€296 | +€12,762 | +97.7% |
| Operating profit (loss) | 9901 | -€14,934 | -€1,171 | +€13,762 | +92.2% |
| Financial charges | 65/66B | €385 | €376 | -€9 | -2.3% |
| Recurring financial charges | 65 | €385 | €376 | -€9 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,319 | -€1,547 | +€13,771 | +89.9% |
| Profit (loss) for the period | 9904 | -€15,319 | -€1,547 | +€13,771 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,319 | -€1,547 | +€13,771 | +89.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.