CLUK: 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.
CLUK
Largest movements
- Receivables within one year +€191,027
up €191,027 (+7802.3%), from €2,448 to €193,475
of which Trade receivables: +€168,356
- Cash -€55,975
down €55,975 (-100.0%), from €55,989 to €14
mainly Receivables within one year (-€191,027) and Debts after one year (-€27,504)
- Financial fixed assets +€13,500
new in 2025: €13,500
- Tangible fixed assets +€2,827
new in 2025: €2,827
- Trade debts +€97,278
up €97,278 (+34224.9%), from €284 to €97,562
- Profit (loss) carried forward +€67,152
up €67,152 (+509.0%), from €13,192 to €80,343
- Debts after one year -€27,504
down €27,504 (-74.8%), from €36,754 to €9,249
- Tax, wage and social debts +€16,788
up €16,788 (+509.0%), from €3,298 to €20,086
- Accrued charges and deferred income -€2,410
down €2,410 (-100.0%), from €2,410 to €0
- Gross operating margin +€69,649
up €69,649 (+420.6%), from €16,558 to €86,207
- Taxes +€13,490
up €13,490 (+409.0%), from €3,298 to €16,788
- Financial charges +€1,637
up €1,637 (+2378.3%), from €69 to €1,706
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 | €58,437 | €209,925 | +€151,488 | +259.2% |
| Fixed assets | 21/28 | - | €16,327 | +€16,327 | |
| Tangible fixed assets | 22/27 | - | €2,827 | +€2,827 | |
| Other tangible fixed assets | 26 | - | €2,827 | +€2,827 | |
| Financial fixed assets | 28 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €58,437 | €193,598 | +€135,160 | +231.3% |
| Amounts receivable within one year | 40/41 | €2,448 | €193,475 | +€191,027 | +7802.3% |
| Trade receivables | 40 | €2,350 | €170,705 | +€168,356 | +7165.0% |
| Other amounts receivable | 41 | €99 | €22,770 | +€22,671 | +22979.4% |
| Cash at bank and in hand | 54/58 | €55,989 | €14 | -€55,975 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €58,437 | €209,925 | +€151,488 | +259.2% |
| Equity | 10/15 | €15,692 | €82,843 | +€67,152 | +427.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,192 | €80,343 | +€67,152 | +509.0% |
| Amounts payable | 17/49 | €42,746 | €127,082 | +€84,336 | +197.3% |
| Amounts payable after more than one year | 17 | €36,754 | €9,249 | -€27,504 | -74.8% |
| Other amounts payable | 178/9 | €36,754 | €9,249 | -€27,504 | -74.8% |
| Amounts payable within one year | 42/48 | €3,582 | €117,833 | +€114,251 | +3189.4% |
| Trade debts | 44 | €284 | €97,562 | +€97,278 | +34224.9% |
| Suppliers | 440/4 | €284 | €97,562 | +€97,278 | +34224.9% |
| Advances received on contracts in progress | 46 | - | €185 | +€185 | |
| Taxes, remuneration and social security | 45 | €3,298 | €20,086 | +€16,788 | +509.0% |
| Taxes | 450/3 | €3,298 | €20,086 | +€16,788 | +509.0% |
| Accrued charges and deferred income | 492/3 | €2,410 | €0 | -€2,410 | -100.0% |
| Other operating charges | 640/8 | - | €561 | +€561 | |
| Gross operating margin | 9900 | €16,558 | €86,207 | +€69,649 | +420.6% |
| Operating profit (loss) | 9901 | €16,558 | €85,646 | +€69,087 | +417.2% |
| Financial charges | 65/66B | €69 | €1,706 | +€1,637 | +2378.3% |
| Recurring financial charges | 65 | €69 | €1,706 | +€1,637 | +2378.3% |
| Profit (loss) for the period before taxes | 9903 | €16,490 | €83,939 | +€67,450 | +409.0% |
| Income taxes | 67/77 | €3,298 | €16,788 | +€13,490 | +409.0% |
| Profit (loss) for the period | 9904 | €13,192 | €67,152 | +€53,960 | +409.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,192 | €67,152 | +€53,960 | +409.0% |
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 10 October 2026 via checked.be.