1 CLIC: 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.
1 CLIC
Largest movements
- Receivables within one year -€16,946
down €16,946 (-17.7%), from €95,755 to €78,809
of which Trade receivables: -€17,562
- Tangible fixed assets +€2,084
up €2,084 (+128.0%), from €1,628 to €3,713
of which Furniture and vehicles: +€1,542
- Cash -€1,731
down €1,731 (-88.0%), from €1,967 to €236
mainly Trade debts (-€33,090) and Investment in fixed assets (net) (-€3,089)
- Deferred charges and accrued income -€1,262
down €1,262 (-81.1%), from €1,556 to €294
- Trade debts -€33,090
down €33,090 (-80.9%), from €40,892 to €7,802
- Profit (loss) carried forward +€6,321
up €6,321 (+23.7%), from €26,707 to €33,028
- Tax, wage and social debts +€6,169
up €6,169 (+58.2%), from €10,600 to €16,770
- Short-term financial debts +€3,140
up €3,140 (+82.8%), from €3,793 to €6,934
- Taxes +€1,868
up €1,868 (+36.4%), from €5,125 to €6,993
- Gross operating margin +€1,741
up €1,741 (+16.8%), from €10,357 to €12,098
- Financial income -€965
down €965 (-16.4%), from €5,885 to €4,920
- Other operating charges +€772
up €772 (+112.4%), from €687 to €1,460
- Depreciation +€468
up €468 (+87.2%), from €537 to €1,005
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 | €101,186 | €83,331 | -€17,855 | -17.6% |
| Fixed assets | 21/28 | €1,908 | €3,992 | +€2,084 | +109.2% |
| Tangible fixed assets | 22/27 | €1,628 | €3,713 | +€2,084 | +128.0% |
| Plant, machinery and equipment | 23 | €1,628 | €2,170 | +€542 | +33.3% |
| Furniture and vehicles | 24 | €0 | €1,542 | +€1,542 | |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €99,278 | €79,339 | -€19,939 | -20.1% |
| Amounts receivable within one year | 40/41 | €95,755 | €78,809 | -€16,946 | -17.7% |
| Trade receivables | 40 | €18,498 | €936 | -€17,562 | -94.9% |
| Other amounts receivable | 41 | €77,257 | €77,873 | +€615 | +0.8% |
| Cash at bank and in hand | 54/58 | €1,967 | €236 | -€1,731 | -88.0% |
| Deferred charges and accrued income | 490/1 | €1,556 | €294 | -€1,262 | -81.1% |
| Total equity and liabilities | 10/49 | €101,186 | €83,331 | -€17,855 | -17.6% |
| Equity | 10/15 | €45,504 | €51,825 | +€6,321 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198 | €198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €198 | €198 | = | 0.0% |
| Reserves not available under the articles | 1311 | €198 | €198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,707 | €33,028 | +€6,321 | +23.7% |
| Amounts payable | 17/49 | €55,682 | €31,506 | -€24,176 | -43.4% |
| Amounts payable within one year | 42/48 | €55,286 | €31,506 | -€23,781 | -43.0% |
| Financial debts | 43 | €3,793 | €6,934 | +€3,140 | +82.8% |
| Credit institutions | 430/8 | €3,793 | €6,934 | +€3,140 | +82.8% |
| Trade debts | 44 | €40,892 | €7,802 | -€33,090 | -80.9% |
| Suppliers | 440/4 | €40,892 | €7,802 | -€33,090 | -80.9% |
| Taxes, remuneration and social security | 45 | €10,600 | €16,770 | +€6,169 | +58.2% |
| Taxes | 450/3 | €10,600 | €16,770 | +€6,169 | +58.2% |
| Accrued charges and deferred income | 492/3 | €396 | €0 | -€396 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €1,005 | +€468 | +87.2% |
| Other operating charges | 640/8 | €687 | €1,460 | +€772 | +112.4% |
| Gross operating margin | 9900 | €10,357 | €12,098 | +€1,741 | +16.8% |
| Operating profit (loss) | 9901 | €9,133 | €9,634 | +€501 | +5.5% |
| Financial income | 75/76B | €5,885 | €4,920 | -€965 | -16.4% |
| Recurring financial income | 75 | €5,885 | €4,920 | -€965 | -16.4% |
| Financial charges | 65/66B | €1,393 | €1,239 | -€154 | -11.1% |
| Recurring financial charges | 65 | €1,393 | €1,239 | -€154 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €13,625 | €13,314 | -€311 | -2.3% |
| Income taxes | 67/77 | €5,125 | €6,993 | +€1,868 | +36.4% |
| Profit (loss) for the period | 9904 | €8,500 | €6,321 | -€2,178 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,500 | €6,321 | -€2,178 | -25.6% |
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 8 October 2026 via checked.be.