CLZR: 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.
CLZR
Largest movements
- Deferred charges and accrued income +€39,809
up €39,809 (+968.9%), from €4,109 to €43,918
- Receivables within one year -€6,019
down €6,019 (-18.1%), from €33,254 to €27,235
of which Trade receivables: -€5,117
- Cash -€5,800
down €5,800 (-10.8%), from €53,860 to €48,060
mainly Deferred charges and accrued income (-€39,809) and Other debts (-€12,904)
- Financial fixed assets -€3,050
down €3,050 (-16.2%), from €18,800 to €15,750
- Tangible fixed assets -€2,991
down €2,991 (-58.9%), from €5,081 to €2,090
of which Furniture and vehicles: -€2,541
- Reserves +€30,000
up €30,000 (+68.4%), from €43,860 to €73,860
of which Distributable reserves: +€30,000
- Other debts -€12,904
down €12,904 (-64.2%), from €20,103 to €7,198
- Profit (loss) carried forward +€10,578
up €10,578 (+34.9%), from €30,271 to €40,849
- Tax, wage and social debts -€5,699
down €5,699 (-38.9%), from €14,644 to €8,946
- Financial income +€30,618
up €30,618 (+153092450.0%), from €0 to €30,619
- Gross operating margin -€9,600
down €9,600 (-24.1%), from €39,789 to €30,189
- Taxes +€1,238
up €1,238 (+15.8%), from €7,850 to €9,088
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 | €115,104 | €137,053 | +€21,949 | +19.1% |
| Fixed assets | 21/28 | €23,881 | €17,840 | -€6,041 | -25.3% |
| Tangible fixed assets | 22/27 | €5,081 | €2,090 | -€2,991 | -58.9% |
| Land and buildings | 22 | €1,800 | €1,350 | -€450 | -25.0% |
| Furniture and vehicles | 24 | €3,281 | €740 | -€2,541 | -77.4% |
| Financial fixed assets | 28 | €18,800 | €15,750 | -€3,050 | -16.2% |
| Current assets | 29/58 | €91,223 | €119,213 | +€27,989 | +30.7% |
| Amounts receivable within one year | 40/41 | €33,254 | €27,235 | -€6,019 | -18.1% |
| Trade receivables | 40 | €12,982 | €7,865 | -€5,117 | -39.4% |
| Other amounts receivable | 41 | €20,273 | €19,370 | -€903 | -4.5% |
| Cash at bank and in hand | 54/58 | €53,860 | €48,060 | -€5,800 | -10.8% |
| Deferred charges and accrued income | 490/1 | €4,109 | €43,918 | +€39,809 | +968.9% |
| Total equity and liabilities | 10/49 | €115,104 | €137,053 | +€21,949 | +19.1% |
| Equity | 10/15 | €80,331 | €120,909 | +€40,578 | +50.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,860 | €73,860 | +€30,000 | +68.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,000 | €72,000 | +€30,000 | +71.4% |
| Profit (loss) carried forward | 14 | €30,271 | €40,849 | +€10,578 | +34.9% |
| Amounts payable | 17/49 | €34,773 | €16,144 | -€18,629 | -53.6% |
| Amounts payable within one year | 42/48 | €34,773 | €16,144 | -€18,629 | -53.6% |
| Trade debts | 44 | €26 | - | -€26 | |
| Suppliers | 440/4 | €26 | - | -€26 | |
| Taxes, remuneration and social security | 45 | €14,644 | €8,946 | -€5,699 | -38.9% |
| Taxes | 450/3 | €14,644 | €8,946 | -€5,699 | -38.9% |
| Other amounts payable | 47/48 | €20,103 | €7,198 | -€12,904 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €2,991 | +€19 | +0.6% |
| Other operating charges | 640/8 | €1,503 | €1,548 | +€45 | +3.0% |
| Gross operating margin | 9900 | €39,789 | €30,189 | -€9,600 | -24.1% |
| Operating profit (loss) | 9901 | €35,314 | €25,650 | -€9,665 | -27.4% |
| Financial income | 75/76B | €0 | €30,619 | +€30,618 | +153092450.0% |
| Recurring financial income | 75 | €0 | €30,619 | +€30,618 | +153092450.0% |
| Financial charges | 65/66B | €1,712 | €1,602 | -€110 | -6.4% |
| Recurring financial charges | 65 | €1,712 | €1,602 | -€110 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €33,602 | €54,666 | +€21,064 | +62.7% |
| Income taxes | 67/77 | €7,850 | €9,088 | +€1,238 | +15.8% |
| Profit (loss) for the period | 9904 | €25,752 | €45,578 | +€19,825 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,752 | €45,578 | +€19,825 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.