LA CLE: 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.
LA CLE
Largest movements
- Tangible fixed assets -€21,239
down €21,239 (-39.4%), from €53,846 to €32,607
of which Furniture and vehicles: -€13,123
- Cash +€13,495
up €13,495 (+234.4%), from €5,758 to €19,254
mainly Depreciation (+€21,239) and Receivables within one year (+€7,535)
- Receivables within one year -€7,535
down €7,535 (-52.6%), from €14,335 to €6,801
of which Other amounts receivable: -€9,910
- Current portion of long-term debt -€8,019
down €8,019 (-64.6%), from €12,411 to €4,392
- Debts after one year -€4,392
down €4,392 (-73.7%), from €5,956 to €1,565
- Trade debts -€3,835
down €3,835 (-27.5%), from €13,937 to €10,102
- Profit (loss) carried forward -€2,436
down €2,436 (-12.4%), from €19,699 to €17,262
- Other debts +€2,308
up €2,308, from €0 to €2,308
- Gross operating margin +€16,087
up €16,087 (+25.8%), from €62,406 to €78,493
- Other operating charges -€3,595
down €3,595 (-83.9%), from €4,285 to €690
- Staff costs -€2,107
down €2,107 (-3.5%), from €59,862 to €57,755
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 | €77,869 | €63,056 | -€14,813 | -19.0% |
| Fixed assets | 21/28 | €54,470 | €33,232 | -€21,239 | -39.0% |
| Tangible fixed assets | 22/27 | €53,846 | €32,607 | -€21,239 | -39.4% |
| Plant, machinery and equipment | 23 | €13,815 | €9,527 | -€4,288 | -31.0% |
| Furniture and vehicles | 24 | €26,982 | €13,859 | -€13,123 | -48.6% |
| Other tangible fixed assets | 26 | €13,049 | €9,222 | -€3,827 | -29.3% |
| Financial fixed assets | 28 | €624 | €624 | = | 0.0% |
| Current assets | 29/58 | €23,399 | €29,824 | +€6,425 | +27.5% |
| Stocks and contracts in progress | 3 | €3,263 | €3,770 | +€507 | +15.5% |
| Stocks | 30/36 | €3,263 | €3,770 | +€507 | +15.5% |
| Amounts receivable within one year | 40/41 | €14,335 | €6,801 | -€7,535 | -52.6% |
| Trade receivables | 40 | €0 | €2,376 | +€2,376 | |
| Other amounts receivable | 41 | €14,335 | €4,425 | -€9,910 | -69.1% |
| Cash at bank and in hand | 54/58 | €5,758 | €19,254 | +€13,495 | +234.4% |
| Deferred charges and accrued income | 490/1 | €43 | €0 | -€43 | -100.0% |
| Total equity and liabilities | 10/49 | €77,869 | €63,056 | -€14,813 | -19.0% |
| Equity | 10/15 | €34,082 | €31,646 | -€2,436 | -7.1% |
| Contributions | 10/11 | €14,384 | €14,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,699 | €17,262 | -€2,436 | -12.4% |
| Amounts payable | 17/49 | €43,787 | €31,410 | -€12,377 | -28.3% |
| Amounts payable after more than one year | 17 | €5,956 | €1,565 | -€4,392 | -73.7% |
| Financial debts | 170/4 | €5,956 | €1,565 | -€4,392 | -73.7% |
| Amounts payable within one year | 42/48 | €37,830 | €29,845 | -€7,985 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €12,411 | €4,392 | -€8,019 | -64.6% |
| Trade debts | 44 | €13,937 | €10,102 | -€3,835 | -27.5% |
| Suppliers | 440/4 | €13,937 | €10,102 | -€3,835 | -27.5% |
| Taxes, remuneration and social security | 45 | €11,482 | €13,043 | +€1,561 | +13.6% |
| Taxes | 450/3 | €5,454 | €6,550 | +€1,096 | +20.1% |
| Remuneration and social security | 454/9 | €6,028 | €6,493 | +€465 | +7.7% |
| Other amounts payable | 47/48 | €0 | €2,308 | +€2,308 | |
| Remuneration, social security and pensions | 62 | €59,862 | €57,755 | -€2,107 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,707 | €21,239 | -€469 | -2.2% |
| Other operating charges | 640/8 | €4,285 | €690 | -€3,595 | -83.9% |
| Gross operating margin | 9900 | €62,406 | €78,493 | +€16,087 | +25.8% |
| Operating profit (loss) | 9901 | -€23,449 | -€1,191 | +€22,258 | +94.9% |
| Financial charges | 65/66B | €961 | €552 | -€409 | -42.5% |
| Recurring financial charges | 65 | €961 | €552 | -€409 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,410 | -€1,743 | +€22,667 | +92.9% |
| Income taxes | 67/77 | €727 | €693 | -€33 | -4.6% |
| Profit (loss) for the period | 9904 | -€25,136 | -€2,436 | +€22,700 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,136 | -€2,436 | +€22,700 | +90.3% |
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 30 September 2026 via checked.be.