BUSINESS SUPPORT CLEMENT: 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.
BUSINESS SUPPORT CLEMENT
Largest movements
- Cash +€611
up €611 (+13.9%), from €4,388 to €4,998
mainly Tax, wage and social debts (+€919) and Receivables within one year (+€353)
- Tangible fixed assets +€566
new in 2025: €566
- Receivables within one year -€353
down €353 (-12.0%), from €2,957 to €2,604
of which Other amounts receivable: -€1,999
- Tax, wage and social debts +€919
new in 2025: €919
- Profit (loss) carried forward -€187
down €187 (-4.8%), from €3,884 to €3,698
- Other debts +€138
up €138 (+33.5%), from €413 to €551
- Gross operating margin +€3,220
up €3,220, from -€1,380 to €1,840
- Taxes +€1,419
new in 2025: €1,419
- Financial charges +€28
up €28 (+63.9%), from €44 to €71
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 | €7,345 | €8,168 | +€823 | +11.2% |
| Fixed assets | 21/28 | - | €566 | +€566 | |
| Tangible fixed assets | 22/27 | - | €566 | +€566 | |
| Furniture and vehicles | 24 | - | €566 | +€566 | |
| Current assets | 29/58 | €7,345 | €7,602 | +€257 | +3.5% |
| Amounts receivable within one year | 40/41 | €2,957 | €2,604 | -€353 | -12.0% |
| Trade receivables | 40 | €39 | €1,684 | +€1,645 | +4,198% |
| Other amounts receivable | 41 | €2,918 | €919 | -€1,999 | -68.5% |
| Cash at bank and in hand | 54/58 | €4,388 | €4,998 | +€611 | +13.9% |
| Total equity and liabilities | 10/49 | €7,345 | €8,168 | +€823 | +11.2% |
| Equity | 10/15 | €6,884 | €6,698 | -€187 | -2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,884 | €3,698 | -€187 | -4.8% |
| Amounts payable | 17/49 | €461 | €1,471 | +€1,010 | +219% |
| Amounts payable within one year | 42/48 | €461 | €1,471 | +€1,010 | +219% |
| Trade debts | 44 | €47 | - | -€47 | |
| Suppliers | 440/4 | €47 | - | -€47 | |
| Taxes, remuneration and social security | 45 | - | €919 | +€919 | |
| Taxes | 450/3 | - | €919 | +€919 | |
| Other amounts payable | 47/48 | €413 | €551 | +€138 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,380 | €1,840 | +€3,220 | |
| Operating profit (loss) | 9901 | -€1,885 | €1,304 | +€3,189 | |
| Financial charges | 65/66B | €44 | €71 | +€28 | +63.9% |
| Recurring financial charges | 65 | €44 | €71 | +€28 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,929 | €1,233 | +€3,161 | |
| Income taxes | 67/77 | - | €1,419 | +€1,419 | |
| Profit (loss) for the period | 9904 | -€1,929 | -€187 | +€1,742 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,929 | -€187 | +€1,742 | +90.3% |
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 29 October 2026 via checked.be.