C.L.I.C.: 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.
C.L.I.C.
Largest movements
- Tangible fixed assets -€31,828
down €31,828 (-14.5%), from €219,473 to €187,645
of which Plant, machinery and equipment: -€29,871
- Cash +€21,953
up €21,953 (+155%), from €14,146 to €36,099
mainly Depreciation (+€32,029) and Receivables within one year (+€4,870)
- Receivables within one year -€4,870
down €4,870 (-25.5%), from €19,113 to €14,243
of which Trade receivables: -€4,670
- Other debts -€18,597
down €18,597 (-6.7%), from €279,380 to €260,783
- Profit (loss) carried forward +€3,409
up €3,409 (+4.4%), from -€77,490 to -€74,081
- Gross operating margin +€1,979
up €1,979 (+5.6%), from €35,479 to €37,458
- Depreciation +€1,067
up €1,067 (+3.4%), from €30,962 to €32,029
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 | €252,732 | €237,987 | -€14,745 | -5.8% |
| Fixed assets | 21/28 | €219,473 | €187,645 | -€31,828 | -14.5% |
| Tangible fixed assets | 22/27 | €219,473 | €187,645 | -€31,828 | -14.5% |
| Land and buildings | 22 | €31,842 | €31,650 | -€192 | -0.6% |
| Plant, machinery and equipment | 23 | €180,671 | €150,800 | -€29,871 | -16.5% |
| Furniture and vehicles | 24 | €6,959 | €5,194 | -€1,765 | -25.4% |
| Current assets | 29/58 | €33,260 | €50,342 | +€17,083 | +51.4% |
| Amounts receivable within one year | 40/41 | €19,113 | €14,243 | -€4,870 | -25.5% |
| Trade receivables | 40 | €18,913 | €14,243 | -€4,670 | -24.7% |
| Other amounts receivable | 41 | €201 | €0 | -€201 | -100% |
| Cash at bank and in hand | 54/58 | €14,146 | €36,099 | +€21,953 | +155% |
| Total equity and liabilities | 10/49 | €252,732 | €237,987 | -€14,745 | -5.8% |
| Equity | 10/15 | -€30,057 | -€26,648 | +€3,409 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,841 | €28,841 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,498 | €27,498 | = | 0.0% |
| Distributable reserves | 133 | €1,343 | €1,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,490 | -€74,081 | +€3,409 | +4.4% |
| Amounts payable | 17/49 | €282,790 | €264,635 | -€18,154 | -6.4% |
| Amounts payable within one year | 42/48 | €282,790 | €264,635 | -€18,154 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €254 | €1,227 | +€973 | +383% |
| Suppliers | 440/4 | €254 | €1,227 | +€973 | +383% |
| Taxes, remuneration and social security | 45 | €3,155 | €2,625 | -€531 | -16.8% |
| Taxes | 450/3 | €3,155 | €2,625 | -€531 | -16.8% |
| Other amounts payable | 47/48 | €279,380 | €260,783 | -€18,597 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,962 | €32,029 | +€1,067 | +3.4% |
| Other operating charges | 640/8 | €1,908 | €1,933 | +€25 | +1.3% |
| Gross operating margin | 9900 | €35,479 | €37,458 | +€1,979 | +5.6% |
| Operating profit (loss) | 9901 | €2,609 | €3,496 | +€887 | +34.0% |
| Financial charges | 65/66B | €120 | €88 | -€32 | -26.9% |
| Recurring financial charges | 65 | €120 | €88 | -€32 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €2,489 | €3,409 | +€920 | +36.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,489 | €3,409 | +€920 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,489 | €3,409 | +€920 | +36.9% |
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 28 October 2026 via checked.be.