CLY: 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.
CLY
Largest movements
- Tangible fixed assets +€30,379
up €30,379 (+2,035%), from €1,492 to €31,871
of which Land and buildings: +€31,713
- Deferred charges and accrued income -€8,157
down €8,157 (-97.1%), from €8,400 to €243
- Receivables within one year -€5,077
down €5,077 (-90.1%), from €5,634 to €557
of which Other amounts receivable: -€5,327
- Stocks and contracts +€2,635
up €2,635 (+16.4%), from €16,051 to €18,685
- Debts after one year +€22,492
new in 2025: €22,492
- Profit (loss) carried forward -€12,743
down €12,743 (-19.0%), from €67,064 to €54,321
- Current portion of long-term debt +€6,069
new in 2025: €6,069
- Trade debts +€3,018
up €3,018 (+984%), from €307 to €3,325
- Gross operating margin -€5,578
down €5,578 (-21.7%), from €25,704 to €20,126
- Depreciation +€3,690
up €3,690 (+191%), from €1,931 to €5,621
- Taxes -€1,638
down €1,638 (-27.4%), from €5,976 to €4,338
- Financial charges +€834
up €834 (+319%), from €262 to €1,096
- Other operating charges +€457
new in 2025: €457
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 | €82,742 | €101,725 | +€18,983 | +22.9% |
| Fixed assets | 21/28 | €1,492 | €31,871 | +€30,379 | +2,035% |
| Tangible fixed assets | 22/27 | €1,492 | €31,871 | +€30,379 | +2,035% |
| Land and buildings | 22 | - | €31,713 | +€31,713 | |
| Furniture and vehicles | 24 | €1,492 | €158 | -€1,335 | -89.4% |
| Current assets | 29/58 | €81,250 | €69,854 | -€11,396 | -14.0% |
| Stocks and contracts in progress | 3 | €16,051 | €18,685 | +€2,635 | +16.4% |
| Stocks | 30/36 | €16,051 | €18,685 | +€2,635 | +16.4% |
| Amounts receivable within one year | 40/41 | €5,634 | €557 | -€5,077 | -90.1% |
| Trade receivables | 40 | - | €250 | +€250 | |
| Other amounts receivable | 41 | €5,634 | €307 | -€5,327 | -94.6% |
| Cash at bank and in hand | 54/58 | €51,166 | €50,369 | -€796 | -1.6% |
| Deferred charges and accrued income | 490/1 | €8,400 | €243 | -€8,157 | -97.1% |
| Total equity and liabilities | 10/49 | €82,742 | €101,725 | +€18,983 | +22.9% |
| Equity | 10/15 | €69,064 | €56,321 | -€12,743 | -18.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,064 | €54,321 | -€12,743 | -19.0% |
| Amounts payable | 17/49 | €13,678 | €45,404 | +€31,726 | +232% |
| Amounts payable after more than one year | 17 | - | €22,492 | +€22,492 | |
| Financial debts | 170/4 | - | €22,492 | +€22,492 | |
| Amounts payable within one year | 42/48 | €13,678 | €22,912 | +€9,234 | +67.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,069 | +€6,069 | |
| Trade debts | 44 | €307 | €3,325 | +€3,018 | +984% |
| Suppliers | 440/4 | €307 | €3,325 | +€3,018 | +984% |
| Taxes, remuneration and social security | 45 | €13,371 | €13,518 | +€147 | +1.1% |
| Taxes | 450/3 | €13,371 | €13,518 | +€147 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €5,621 | +€3,690 | +191% |
| Other operating charges | 640/8 | - | €457 | +€457 | |
| Gross operating margin | 9900 | €25,704 | €20,126 | -€5,578 | -21.7% |
| Operating profit (loss) | 9901 | €23,773 | €14,048 | -€9,725 | -40.9% |
| Financial charges | 65/66B | €262 | €1,096 | +€834 | +319% |
| Recurring financial charges | 65 | €262 | €1,096 | +€834 | +319% |
| Profit (loss) for the period before taxes | 9903 | €23,511 | €12,952 | -€10,559 | -44.9% |
| Income taxes | 67/77 | €5,976 | €4,338 | -€1,638 | -27.4% |
| Profit (loss) for the period | 9904 | €17,535 | €8,614 | -€8,921 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,535 | €8,614 | -€8,921 | -50.9% |
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.