CLSSN: 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.
CLSSN
Largest movements
- Cash -€43,137
down €43,137 (-69.4%), from €62,127 to €18,990
mainly Contributions, distributions and other (-€23,529) and Tax, wage and social debts (-€17,621)
- Receivables within one year +€10,527
up €10,527 (+73.9%), from €14,245 to €24,772
of which Other amounts receivable: +€18,707
- Tangible fixed assets -€2,516
down €2,516 (-27.3%), from €9,220 to €6,703
of which Furniture and vehicles: -€1,475
- Deferred charges and accrued income -€2,013
down €2,013 (-44.0%), from €4,572 to €2,559
- Profit (loss) carried forward -€19,832
down €19,832 (-32.5%), from €61,009 to €41,177
- Tax, wage and social debts -€17,621
down €17,621 (-73.2%), from €24,084 to €6,463
- Other debts +€908
up €908 (+129.2%), from €703 to €1,611
- Gross operating margin -€71,422
down €71,422 (-83.3%), from €85,730 to €14,308
- Taxes -€15,642
down €15,642 (-81.7%), from €19,135 to €3,493
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.
Cash bridge derived
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 | €90,164 | €53,025 | -€37,139 | -41.2% |
| Fixed assets | 21/28 | €9,220 | €6,703 | -€2,516 | -27.3% |
| Tangible fixed assets | 22/27 | €9,220 | €6,703 | -€2,516 | -27.3% |
| Plant, machinery and equipment | 23 | €2,396 | €1,355 | -€1,041 | -43.5% |
| Furniture and vehicles | 24 | €3,828 | €2,353 | -€1,475 | -38.5% |
| Other tangible fixed assets | 26 | €2,995 | €2,995 | = | 0.0% |
| Current assets | 29/58 | €80,944 | €46,321 | -€34,623 | -42.8% |
| Amounts receivable within one year | 40/41 | €14,245 | €24,772 | +€10,527 | +73.9% |
| Trade receivables | 40 | €14,245 | €6,065 | -€8,180 | -57.4% |
| Other amounts receivable | 41 | - | €18,707 | +€18,707 | |
| Cash at bank and in hand | 54/58 | €62,127 | €18,990 | -€43,137 | -69.4% |
| Deferred charges and accrued income | 490/1 | €4,572 | €2,559 | -€2,013 | -44.0% |
| Total equity and liabilities | 10/49 | €90,164 | €53,025 | -€37,139 | -41.2% |
| Equity | 10/15 | €63,009 | €43,177 | -€19,832 | -31.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,009 | €41,177 | -€19,832 | -32.5% |
| Amounts payable | 17/49 | €27,154 | €9,847 | -€17,307 | -63.7% |
| Amounts payable within one year | 42/48 | €27,154 | €9,847 | -€17,307 | -63.7% |
| Trade debts | 44 | €2,367 | €1,774 | -€594 | -25.1% |
| Suppliers | 440/4 | €2,367 | €1,774 | -€594 | -25.1% |
| Taxes, remuneration and social security | 45 | €24,084 | €6,463 | -€17,621 | -73.2% |
| Taxes | 450/3 | €24,084 | €6,463 | -€17,621 | -73.2% |
| Other amounts payable | 47/48 | €703 | €1,611 | +€908 | +129.2% |
| Remuneration, social security and pensions | 62 | €859 | €1,497 | +€638 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,097 | €2,516 | +€420 | +20.0% |
| Other operating charges | 640/8 | €2,214 | €2,931 | +€717 | +32.4% |
| Gross operating margin | 9900 | €85,730 | €14,308 | -€71,422 | -83.3% |
| Operating profit (loss) | 9901 | €80,561 | €7,364 | -€73,197 | -90.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €417 | €183 | -€235 | -56.3% |
| Recurring financial charges | 65 | €417 | €183 | -€235 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €80,144 | €7,190 | -€72,954 | -91.0% |
| Income taxes | 67/77 | €19,135 | €3,493 | -€15,642 | -81.7% |
| Profit (loss) for the period | 9904 | €61,009 | €3,697 | -€57,312 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,009 | €3,697 | -€57,312 | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.