sprl CL STABLES: 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.
sprl CL STABLES
Largest movements
- Stocks and contracts -€16,396
no longer reported in 2025 (was €16,396)
- Receivables within one year -€4,273
down €4,273 (-96.6%), from €4,422 to €150
of which Trade receivables: -€2,568
- Cash +€1,830
up €1,830 (+2.5%), from €73,381 to €75,211
mainly Other debts (+€28,742) and Stocks and contracts (+€16,396)
- Other debts +€28,742
up €28,742 (+35.6%), from €80,758 to €109,500
- Trade debts -€28,053
down €28,053 (-99.9%), from €28,080 to €27
- Profit (loss) carried forward -€20,206
down €20,206 (-101%), from -€19,918 to -€40,124
- Other operating charges +€4,045
up €4,045 (+925%), from €437 to €4,483
- Gross operating margin -€2,241
down €2,241 (-17.6%), from -€12,739 to -€14,980
- Financial charges -€762
down €762 (-92.1%), from €828 to €65
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 | €95,520 | €76,003 | -€19,517 | -20.4% |
| Fixed assets | 21/28 | €1,321 | €643 | -€678 | -51.3% |
| Tangible fixed assets | 22/27 | €1,321 | €643 | -€678 | -51.3% |
| Furniture and vehicles | 24 | €1,321 | €643 | -€678 | -51.3% |
| Current assets | 29/58 | €94,199 | €75,360 | -€18,839 | -20.0% |
| Stocks and contracts in progress | 3 | €16,396 | - | -€16,396 | |
| Stocks | 30/36 | €16,396 | - | -€16,396 | |
| Amounts receivable within one year | 40/41 | €4,422 | €150 | -€4,273 | -96.6% |
| Trade receivables | 40 | €2,568 | - | -€2,568 | |
| Other amounts receivable | 41 | €1,854 | €150 | -€1,704 | -91.9% |
| Cash at bank and in hand | 54/58 | €73,381 | €75,211 | +€1,830 | +2.5% |
| Total equity and liabilities | 10/49 | €95,520 | €76,003 | -€19,517 | -20.4% |
| Equity | 10/15 | -€13,718 | -€33,924 | -€20,206 | -147% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,918 | -€40,124 | -€20,206 | -101% |
| Amounts payable | 17/49 | €109,238 | €109,927 | +€689 | +0.6% |
| Amounts payable within one year | 42/48 | €108,838 | €109,527 | +€689 | +0.6% |
| Trade debts | 44 | €28,080 | €27 | -€28,053 | -99.9% |
| Suppliers | 440/4 | €28,080 | €27 | -€28,053 | -99.9% |
| Other amounts payable | 47/48 | €80,758 | €109,500 | +€28,742 | +35.6% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €678 | -€9 | -1.3% |
| Other operating charges | 640/8 | €437 | €4,483 | +€4,045 | +925% |
| Gross operating margin | 9900 | -€12,739 | -€14,980 | -€2,241 | -17.6% |
| Operating profit (loss) | 9901 | -€13,862 | -€20,140 | -€6,278 | -45.3% |
| Financial charges | 65/66B | €828 | €65 | -€762 | -92.1% |
| Recurring financial charges | 65 | €828 | €65 | -€762 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,690 | -€20,206 | -€5,516 | -37.5% |
| Profit (loss) for the period | 9904 | -€14,690 | -€20,206 | -€5,516 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,690 | -€20,206 | -€5,516 | -37.5% |
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 26 October 2026 via checked.be.