CPLK: 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.
CPLK
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€73,184
down €73,184 (-68.4%), from €107,009 to €33,825
mainly Current investments (-€150,000) and Deferred charges and accrued income (-€44,473)
- Deferred charges and accrued income +€44,473
up €44,473 (+136.5%), from €32,576 to €77,049
- Tangible fixed assets -€6,628
down €6,628 (-47.0%), from €14,096 to €7,468
- Reserves +€118,925
up €118,925 (+87.8%), from €135,483 to €254,408
- Other debts -€6,524
down €6,524 (-98.9%), from €6,599 to €76
- Tax, wage and social debts +€3,091
up €3,091 (+44.9%), from €6,884 to €9,975
of which Taxes: +€3,091
- Gross operating margin -€28,297
down €28,297 (-14.7%), from €192,428 to €164,131
- Taxes -€5,920
down €5,920 (-14.2%), from €41,724 to €35,804
- Depreciation -€4,631
down €4,631 (-35.7%), from €12,988 to €8,357
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 | €153,681 | €268,985 | +€115,304 | +75.0% |
| Fixed assets | 21/28 | €14,096 | €7,468 | -€6,628 | -47.0% |
| Tangible fixed assets | 22/27 | €14,096 | €7,468 | -€6,628 | -47.0% |
| Furniture and vehicles | 24 | €14,096 | €7,468 | -€6,628 | -47.0% |
| Current assets | 29/58 | €139,585 | €261,517 | +€121,932 | +87.4% |
| Amounts receivable within one year | 40/41 | - | €643 | +€643 | |
| Other amounts receivable | 41 | - | €643 | +€643 | |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €107,009 | €33,825 | -€73,184 | -68.4% |
| Deferred charges and accrued income | 490/1 | €32,576 | €77,049 | +€44,473 | +136.5% |
| Total equity and liabilities | 10/49 | €153,681 | €268,985 | +€115,304 | +75.0% |
| Equity | 10/15 | €138,983 | €257,908 | +€118,925 | +85.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €135,483 | €254,408 | +€118,925 | +87.8% |
| Distributable reserves | 133 | €135,483 | €254,408 | +€118,925 | +87.8% |
| Amounts payable | 17/49 | €14,698 | €11,077 | -€3,621 | -24.6% |
| Amounts payable within one year | 42/48 | €14,698 | €11,077 | -€3,621 | -24.6% |
| Trade debts | 44 | €1,215 | €1,026 | -€189 | -15.5% |
| Suppliers | 440/4 | €1,215 | €1,026 | -€189 | -15.5% |
| Taxes, remuneration and social security | 45 | €6,884 | €9,975 | +€3,091 | +44.9% |
| Taxes | 450/3 | €6,404 | €9,495 | +€3,091 | +48.3% |
| Remuneration and social security | 454/9 | €480 | €480 | = | 0.0% |
| Other amounts payable | 47/48 | €6,599 | €76 | -€6,524 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,988 | €8,357 | -€4,631 | -35.7% |
| Other operating charges | 640/8 | €1,077 | €583 | -€494 | -45.8% |
| Gross operating margin | 9900 | €192,428 | €164,131 | -€28,297 | -14.7% |
| Operating profit (loss) | 9901 | €178,363 | €155,190 | -€23,173 | -13.0% |
| Financial income | 75/76B | €1 | €676 | +€675 | +50003.7% |
| Recurring financial income | 75 | €1 | €676 | +€675 | +50003.7% |
| Financial charges | 65/66B | €299 | €305 | +€6 | +2.0% |
| Recurring financial charges | 65 | €299 | €305 | +€6 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €178,066 | €155,562 | -€22,504 | -12.6% |
| Income taxes | 67/77 | €41,724 | €35,804 | -€5,920 | -14.2% |
| Profit (loss) for the period | 9904 | €136,342 | €119,758 | -€16,584 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €136,342 | €119,758 | -€16,584 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.