CLT CONSTRUCTION: 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.
CLT CONSTRUCTION
Largest movements
- Stocks and contracts -€1,202
down €1,202 (-54.3%), from €2,216 to €1,013
- Receivables within one year +€1,137
up €1,137 (+2.4%), from €47,977 to €49,113
of which Other amounts receivable: +€2,105
- Cash -€534
down €534 (-34.6%), from €1,544 to €1,010
mainly Net result for the year (-€6,399) and Receivables within one year (-€1,137)
- Profit (loss) carried forward -€6,399
down €6,399, from €1,784 to -€4,614
- Trade debts +€5,034
up €5,034 (+51.5%), from €9,766 to €14,800
- Current portion of long-term debt -€653
no longer reported in 2025 (was €653)
- Tax, wage and social debts +€652
up €652 (+31.8%), from €2,051 to €2,702
- Gross operating margin -€20,578
down €20,578, from €16,648 to -€3,930
- Taxes -€2,051
no longer reported in 2025 (was €2,051)
- Depreciation -€1,808
down €1,808 (-88.8%), from €2,037 to €229
- Other operating charges -€1,497
down €1,497 (-77.1%), from €1,940 to €443
- Financial charges +€343
up €343 (+23.6%), from €1,454 to €1,796
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 | €52,655 | €51,740 | -€915 | -1.7% |
| Fixed assets | 21/28 | €229 | €0 | -€229 | -100% |
| Tangible fixed assets | 22/27 | €229 | €0 | -€229 | -100% |
| Furniture and vehicles | 24 | €229 | €0 | -€229 | -100% |
| Current assets | 29/58 | €52,426 | €51,740 | -€686 | -1.3% |
| Stocks and contracts in progress | 3 | €2,216 | €1,013 | -€1,202 | -54.3% |
| Stocks | 30/36 | €2,216 | €1,013 | -€1,202 | -54.3% |
| Amounts receivable within one year | 40/41 | €47,977 | €49,113 | +€1,137 | +2.4% |
| Trade receivables | 40 | €9,883 | €8,915 | -€968 | -9.8% |
| Other amounts receivable | 41 | €38,094 | €40,198 | +€2,105 | +5.5% |
| Cash at bank and in hand | 54/58 | €1,544 | €1,010 | -€534 | -34.6% |
| Deferred charges and accrued income | 490/1 | €690 | €603 | -€87 | -12.6% |
| Total equity and liabilities | 10/49 | €52,655 | €51,740 | -€915 | -1.7% |
| Equity | 10/15 | €38,438 | €32,040 | -€6,399 | -16.6% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €22,054 | €22,054 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,194 | €20,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,784 | -€4,614 | -€6,399 | |
| Amounts payable | 17/49 | €14,217 | €19,701 | +€5,484 | +38.6% |
| Amounts payable within one year | 42/48 | €14,217 | €19,701 | +€5,484 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €653 | - | -€653 | |
| Trade debts | 44 | €9,766 | €14,800 | +€5,034 | +51.5% |
| Suppliers | 440/4 | €9,766 | €14,800 | +€5,034 | +51.5% |
| Taxes, remuneration and social security | 45 | €2,051 | €2,702 | +€652 | +31.8% |
| Taxes | 450/3 | €2,051 | €2,702 | +€652 | +31.8% |
| Other amounts payable | 47/48 | €1,748 | €2,199 | +€451 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €229 | -€1,808 | -88.8% |
| Other operating charges | 640/8 | €1,940 | €443 | -€1,497 | -77.1% |
| Gross operating margin | 9900 | €16,648 | -€3,930 | -€20,578 | |
| Operating profit (loss) | 9901 | €12,672 | -€4,602 | -€17,274 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,454 | €1,796 | +€343 | +23.6% |
| Recurring financial charges | 65 | €1,454 | €1,796 | +€343 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €11,235 | -€6,399 | -€17,634 | |
| Income taxes | 67/77 | €2,051 | - | -€2,051 | |
| Profit (loss) for the period | 9904 | €9,185 | -€6,399 | -€15,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,185 | -€6,399 | -€15,583 |
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 25 October 2026 via checked.be.