CLUSTA: 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.
CLUSTA
Largest movements
- Receivables within one year -€135,967
down €135,967 (-46.8%), from €290,470 to €154,503
of which Trade receivables: -€174,255
- Cash +€116,176
up €116,176 (+31.0%), from €375,322 to €491,498
mainly Receivables within one year (+€135,967) and Depreciation (+€5,797)
- Debts within one year -€22,714
down €22,714 (-14.3%), from €158,472 to €135,758
of which Trade debts: -€103,697
- Gross operating margin +€46,299
up €46,299 (+13.8%), from €334,834 to €381,133
- Staff costs +€41,982
up €41,982 (+12.8%), from €327,916 to €369,898
- Other operating charges +€4,886
up €4,886 (+1911.8%), from €256 to €5,142
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €674,587 | €653,115 | -€21,472 | -3.2% |
| Fixed assets | 21/28 | €8,795 | €7,114 | -€1,681 | -19.1% |
| Tangible fixed assets | 22/27 | €8,795 | €7,114 | -€1,681 | -19.1% |
| Plant, machinery and equipment | 23 | €8,795 | €4,397 | -€4,397 | -50.0% |
| Furniture and vehicles | 24 | - | €2,716 | +€2,716 | |
| Current assets | 29/58 | €665,792 | €646,001 | -€19,791 | -3.0% |
| Amounts receivable within one year | 40/41 | €290,470 | €154,503 | -€135,967 | -46.8% |
| Trade receivables | 40 | €181,797 | €7,541 | -€174,255 | -95.9% |
| Other amounts receivable | 41 | €108,673 | €146,962 | +€38,288 | +35.2% |
| Cash at bank and in hand | 54/58 | €375,322 | €491,498 | +€116,176 | +31.0% |
| Total equity and liabilities | 10/49 | €674,587 | €653,115 | -€21,472 | -3.2% |
| Equity | 10/15 | €491,114 | €492,356 | +€1,242 | +0.3% |
| Reserves | 13 | €491,114 | €492,356 | +€1,242 | +0.3% |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €25,000 | +€25,000 | |
| Other liabilities and charges | 164/5 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €158,472 | €135,758 | -€22,714 | -14.3% |
| Amounts payable within one year | 42/48 | €158,472 | €135,758 | -€22,714 | -14.3% |
| Trade debts | 44 | €116,029 | €12,332 | -€103,697 | -89.4% |
| Suppliers | 440/4 | €116,029 | €12,332 | -€103,697 | -89.4% |
| Taxes, remuneration and social security | 45 | €42,443 | €44,525 | +€2,082 | +4.9% |
| Taxes | 450/3 | €3,612 | - | -€3,612 | |
| Remuneration and social security | 454/9 | €38,831 | €44,525 | +€5,694 | +14.7% |
| Remuneration, social security and pensions | 62 | €327,916 | €369,898 | +€41,982 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,397 | €5,797 | +€1,399 | +31.8% |
| Other operating charges | 640/8 | €256 | €5,142 | +€4,886 | +1911.8% |
| Non-recurring operating charges | 66A | -€3,005 | - | +€3,005 | |
| Gross operating margin | 9900 | €334,834 | €381,133 | +€46,299 | +13.8% |
| Operating profit (loss) | 9901 | €5,270 | €296 | -€4,974 | -94.4% |
| Financial income | 75/76B | €85 | €1,546 | +€1,461 | +1710.2% |
| Recurring financial income | 75 | €85 | €1,546 | +€1,461 | +1710.2% |
| Financial charges | 65/66B | €718 | €600 | -€118 | -16.4% |
| Recurring financial charges | 65 | €718 | €600 | -€118 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,638 | €1,242 | -€3,396 | -73.2% |
| Profit (loss) for the period | 9904 | €4,638 | €1,242 | -€3,396 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,638 | €1,242 | -€3,396 | -73.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.