CLT & OG MANAGEMENT: what changed
CLT & OG MANAGEMENT
Largest movements
- Receivables within one year +€7,535
up €7,535 (+344%), from €2,189 to €9,724
of which Trade receivables: +€7,521
- Cash +€4,745
up €4,745 (+252%), from €1,884 to €6,628
mainly Net result for the year (+€10,329) and Tax, wage and social debts (+€4,202)
- Tangible fixed assets -€707
down €707 (-19.6%), from €3,600 to €2,893
- Profit (loss) carried forward +€10,329
up €10,329 (+76.7%), from -€13,459 to -€3,130
- Tax, wage and social debts +€4,202
up €4,202 (+1,915%), from €219 to €4,422
- Other debts -€2,296
down €2,296 (-31.0%), from €7,408 to €5,113
- Trade debts -€593
down €593 (-42.9%), from €1,384 to €791
- Gross operating margin +€12,141
up €12,141 (+2,378%), from €511 to €12,652
- Depreciation -€518
down €518 (-26.3%), from €1,968 to €1,450
- Other operating charges -€363
down €363 (-37.9%), from €956 to €594
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,673 | €19,315 | +€11,643 | +152% |
| Fixed assets | 21/28 | €3,600 | €2,893 | -€707 | -19.6% |
| Tangible fixed assets | 22/27 | €3,600 | €2,893 | -€707 | -19.6% |
| Plant, machinery and equipment | 23 | €3,600 | €2,893 | -€707 | -19.6% |
| Current assets | 29/58 | €4,073 | €16,422 | +€12,349 | +303% |
| Amounts receivable within one year | 40/41 | €2,189 | €9,724 | +€7,535 | +344% |
| Trade receivables | 40 | €2,127 | €9,648 | +€7,521 | +354% |
| Other amounts receivable | 41 | €62 | €76 | +€14 | +22.5% |
| Cash at bank and in hand | 54/58 | €1,884 | €6,628 | +€4,745 | +252% |
| Deferred charges and accrued income | 490/1 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | €7,673 | €19,315 | +€11,643 | +152% |
| Equity | 10/15 | -€1,339 | €8,990 | +€10,329 | |
| Contributions | 10/11 | €12,120 | €12,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,459 | -€3,130 | +€10,329 | +76.7% |
| Amounts payable | 17/49 | €9,011 | €10,325 | +€1,314 | +14.6% |
| Amounts payable within one year | 42/48 | €9,011 | €10,325 | +€1,314 | +14.6% |
| Trade debts | 44 | €1,384 | €791 | -€593 | -42.9% |
| Suppliers | 440/4 | €1,384 | €791 | -€593 | -42.9% |
| Taxes, remuneration and social security | 45 | €219 | €4,422 | +€4,202 | +1,915% |
| Taxes | 450/3 | €219 | €4,422 | +€4,202 | +1,915% |
| Other amounts payable | 47/48 | €7,408 | €5,113 | -€2,296 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €1,450 | -€518 | -26.3% |
| Other operating charges | 640/8 | €956 | €594 | -€363 | -37.9% |
| Gross operating margin | 9900 | €511 | €12,652 | +€12,141 | +2,378% |
| Operating profit (loss) | 9901 | -€2,414 | €10,608 | +€13,021 | |
| Financial income | 75/76B | €12 | €1 | -€11 | -93.8% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -93.8% |
| Financial charges | 65/66B | €126 | €219 | +€93 | +73.6% |
| Recurring financial charges | 65 | €126 | €219 | +€93 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,528 | €10,389 | +€12,917 | |
| Income taxes | 67/77 | - | €60 | +€60 | |
| Profit (loss) for the period | 9904 | -€2,528 | €10,329 | +€12,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,528 | €10,329 | +€12,857 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.