Holding C.L.: 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.
Holding C.L.
Largest movements
- Current investments +€350,000
up €350,000 (+53.8%), from €650,000 to €1.0m
- Cash -€162,667
down €162,667 (-48.5%), from €335,397 to €172,730
mainly Current investments (-€350,000) and Smaller working-capital items (-€722)
- Reserves +€172,400
up €172,400 (+14.0%), from €1.2m to €1.4m
of which Distributable reserves: +€172,400
- Financial income -€7,078
down €7,078 (-4.1%), from €171,943 to €164,865
- Financial charges -€2,067
down €2,067 (-11.7%), from €17,695 to €15,629
- Taxes -€1,086
down €1,086 (-12.8%), from €8,483 to €7,397
- Services and other goods -€699
down €699 (-33.9%), from €2,061 to €1,362
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 | €1,530,905 | €1,719,041 | +€188,136 | +12.3% |
| Fixed assets | 21/28 | €539,821 | €539,821 | = | 0.0% |
| Financial fixed assets | 28 | €539,821 | €539,821 | = | 0.0% |
| Affiliated companies | 280/1 | €539,821 | €539,821 | = | 0.0% |
| Participating interests | 280 | €539,821 | €539,821 | = | 0.0% |
| Current assets | 29/58 | €991,084 | €1,179,220 | +€188,136 | +19.0% |
| Amounts receivable within one year | 40/41 | €5,687 | €6,490 | +€803 | +14.1% |
| Other amounts receivable | 41 | €5,687 | €6,490 | +€803 | +14.1% |
| Current investments | 50/53 | €650,000 | €1,000,000 | +€350,000 | +53.8% |
| Other investments | 51/53 | €650,000 | €1,000,000 | +€350,000 | +53.8% |
| Cash at bank and in hand | 54/58 | €335,397 | €172,730 | -€162,667 | -48.5% |
| Total equity and liabilities | 10/49 | €1,530,905 | €1,719,041 | +€188,136 | +12.3% |
| Equity | 10/15 | €1,292,612 | €1,465,090 | +€172,478 | +13.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,230,650 | €1,403,050 | +€172,400 | +14.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,224,500 | €1,396,900 | +€172,400 | +14.1% |
| Profit (loss) carried forward | 14 | €462 | €540 | +€78 | +16.9% |
| Amounts payable | 17/49 | €238,294 | €253,951 | +€15,658 | +6.6% |
| Amounts payable after more than one year | 17 | €190,000 | €190,000 | = | 0.0% |
| Financial debts | 170/4 | €190,000 | €190,000 | = | 0.0% |
| Other loans | 174 | €190,000 | €190,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,650 | €30,731 | +€82 | +0.3% |
| Taxes, remuneration and social security | 45 | €650 | €731 | +€82 | +12.6% |
| Taxes | 450/3 | €650 | €731 | +€82 | +12.6% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €17,644 | €33,220 | +€15,576 | +88.3% |
| Operating income | 70/76A | €33,000 | €33,000 | = | 0.0% |
| Turnover | 70 | €33,000 | €33,000 | = | 0.0% |
| Operating charges | 60/66A | €3,028 | €2,360 | -€668 | -22.0% |
| Services and other goods | 61 | €2,061 | €1,362 | -€699 | -33.9% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €29,972 | €30,640 | +€668 | +2.2% |
| Financial income | 75/76B | €171,943 | €164,865 | -€7,078 | -4.1% |
| Recurring financial income | 75 | €171,943 | €164,865 | -€7,078 | -4.1% |
| Income from financial fixed assets | 750 | €150,286 | €150,286 | = | 0.0% |
| Income from current assets | 751 | €21,657 | €14,579 | -€7,078 | -32.7% |
| Financial charges | 65/66B | €17,695 | €15,629 | -€2,067 | -11.7% |
| Recurring financial charges | 65 | €17,695 | €15,629 | -€2,067 | -11.7% |
| Debt charges | 650 | €17,644 | €15,576 | -€2,068 | -11.7% |
| Other financial charges | 652/9 | €51 | €53 | +€1 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €184,220 | €179,876 | -€4,344 | -2.4% |
| Income taxes | 67/77 | €8,483 | €7,397 | -€1,086 | -12.8% |
| Taxes | 670/3 | €8,483 | €7,397 | -€1,086 | -12.8% |
| Profit (loss) for the period | 9904 | €175,736 | €172,478 | -€3,258 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €175,736 | €172,478 | -€3,258 | -1.9% |
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 17 October 2026 via checked.be.