CLX: 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.
CLX
Largest movements
- Receivables within one year +€58,180
up €58,180 (+183.4%), from €31,723 to €89,903
of which Other amounts receivable: +€83,091
- Cash -€45,259
down €45,259 (-65.4%), from €69,207 to €23,949
mainly Receivables within one year (-€58,180) and Contributions, distributions and other (-€42,853)
- Tangible fixed assets -€10,858
down €10,858 (-6.8%), from €160,779 to €149,921
of which Land and buildings: -€7,098
- Other debts +€30,735
up €30,735 (+392.8%), from €7,825 to €38,560
- Reserves -€29,853
down €29,853 (-37.2%), from €80,156 to €50,304
- Profit (loss) carried forward +€28,944
new in 2024: €28,944
- Trade debts -€11,311
down €11,311 (-31.2%), from €36,225 to €24,914
- Tax, wage and social debts -€8,020
down €8,020 (-27.9%), from €28,724 to €20,703
- Gross operating margin -€47,995
down €47,995 (-42.3%), from €113,481 to €65,486
- Taxes -€12,852
down €12,852 (-63.0%), from €20,409 to €7,557
- Financial income +€3,098
up €3,098 (+339.5%), from €913 to €4,011
- Financial charges +€2,318
up €2,318 (+53.0%), from €4,373 to €6,691
of which Financial charges: +€2,644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,730 | €290,890 | +€3,160 | +1.1% |
| Fixed assets | 21/28 | €160,779 | €149,921 | -€10,858 | -6.8% |
| Tangible fixed assets | 22/27 | €160,779 | €149,921 | -€10,858 | -6.8% |
| Land and buildings | 22 | €131,513 | €124,415 | -€7,098 | -5.4% |
| Plant, machinery and equipment | 23 | €720 | €576 | -€144 | -20.0% |
| Furniture and vehicles | 24 | €9,587 | €7,164 | -€2,422 | -25.3% |
| Other tangible fixed assets | 26 | €18,960 | €17,765 | -€1,195 | -6.3% |
| Current assets | 29/58 | €126,951 | €140,969 | +€14,018 | +11.0% |
| Amounts receivable after more than one year | 29 | €25,766 | €27,118 | +€1,352 | +5.2% |
| Trade receivables | 290 | - | €27,118 | +€27,118 | |
| Other amounts receivable | 291 | €25,766 | - | -€25,766 | |
| Amounts receivable within one year | 40/41 | €31,723 | €89,903 | +€58,180 | +183.4% |
| Trade receivables | 40 | €29,057 | €4,146 | -€24,911 | -85.7% |
| Other amounts receivable | 41 | €2,666 | €85,757 | +€83,091 | +3116.4% |
| Cash at bank and in hand | 54/58 | €69,207 | €23,949 | -€45,259 | -65.4% |
| Deferred charges and accrued income | 490/1 | €255 | - | -€255 | |
| Total equity and liabilities | 10/49 | €287,730 | €290,890 | +€3,160 | +1.1% |
| Equity | 10/15 | €82,656 | €81,748 | -€908 | -1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,156 | €50,304 | -€29,853 | -37.2% |
| Distributable reserves | 133 | €80,156 | €50,304 | -€29,853 | -37.2% |
| Profit (loss) carried forward | 14 | - | €28,944 | +€28,944 | |
| Amounts payable | 17/49 | €205,074 | €209,142 | +€4,068 | +2.0% |
| Amounts payable after more than one year | 17 | €124,965 | €117,520 | -€7,445 | -6.0% |
| Financial debts | 170/4 | €124,965 | €117,520 | -€7,445 | -6.0% |
| Amounts payable within one year | 42/48 | €80,109 | €91,622 | +€11,513 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €7,335 | €7,445 | +€110 | +1.5% |
| Trade debts | 44 | €36,225 | €24,914 | -€11,311 | -31.2% |
| Suppliers | 440/4 | €36,225 | €24,914 | -€11,311 | -31.2% |
| Taxes, remuneration and social security | 45 | €28,724 | €20,703 | -€8,020 | -27.9% |
| Taxes | 450/3 | €28,724 | €20,703 | -€8,020 | -27.9% |
| Other amounts payable | 47/48 | €7,825 | €38,560 | +€30,735 | +392.8% |
| Non-recurring operating income | 76A | €1,821 | - | -€1,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,101 | €12,407 | +€307 | +2.5% |
| Other operating charges | 640/8 | €1,109 | €898 | -€211 | -19.0% |
| Gross operating margin | 9900 | €113,481 | €65,486 | -€47,995 | -42.3% |
| Operating profit (loss) | 9901 | €100,272 | €52,181 | -€48,091 | -48.0% |
| Financial income | 75/76B | €913 | €4,011 | +€3,098 | +339.5% |
| Recurring financial income | 75 | €913 | €4,011 | +€3,098 | +339.5% |
| Financial charges | 65/66B | €4,373 | €6,691 | +€2,318 | +53.0% |
| Recurring financial charges | 65 | €4,047 | €6,691 | +€2,644 | +65.3% |
| Non-recurring financial charges | 66B | €326 | - | -€326 | |
| Profit (loss) for the period before taxes | 9903 | €96,811 | €49,501 | -€47,310 | -48.9% |
| Income taxes | 67/77 | €20,409 | €7,557 | -€12,852 | -63.0% |
| Profit (loss) for the period | 9904 | €76,402 | €41,944 | -€34,458 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,402 | €41,944 | -€34,458 | -45.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.