CLANdeSTINO: what changed
CLANdeSTINO
Largest movements
- Receivables within one year +€26,187
up €26,187 (+146%), from €17,990 to €44,176
of which Trade receivables: +€29,076
- Cash -€19,984
down €19,984 (-80.1%), from €24,936 to €4,953
mainly Receivables within one year (-€26,187) and Investment in fixed assets (net) (-€12,179)
- Tangible fixed assets -€5,488
down €5,488 (-28.6%), from €19,209 to €13,721
of which Furniture and vehicles: -€4,948
- Intangible fixed assets +€4,829
up €4,829 (+620%), from €779 to €5,607
- Deferred charges and accrued income -€1,529
down €1,529 (-19.7%), from €7,745 to €6,216
- Profit (loss) carried forward +€9,408
up €9,408, from -€2,316 to €7,092
- Tax, wage and social debts +€6,566
up €6,566 (+134%), from €4,912 to €11,478
- Accrued charges and deferred income -€4,039
down €4,039 (-100%), from €4,039 to €0
- Trade debts -€3,254
down €3,254 (-18.5%), from €17,629 to €14,375
- Other debts -€2,543
down €2,543 (-6.2%), from €40,972 to €38,429
- Gross operating margin +€30,716
up €30,716, from -€3,435 to €27,281
- Financial charges -€22,533
down €22,533 (-97.4%), from €23,137 to €603
of which Non-recurring financial charges: -€18,749
- Financial income -€22,498
down €22,498 (-100.0%), from €22,499 to €1
of which Non-recurring financial income: -€22,499
- Depreciation +€6,819
up €6,819 (+120%), from €5,669 to €12,488
- Taxes +€1,557
up €1,557 (+69.5%), from €2,241 to €3,798
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,660 | €75,025 | +€4,365 | +6.2% |
| Fixed assets | 21/28 | €19,988 | €19,679 | -€309 | -1.5% |
| Intangible fixed assets | 21 | €779 | €5,607 | +€4,829 | +620% |
| Tangible fixed assets | 22/27 | €19,209 | €13,721 | -€5,488 | -28.6% |
| Furniture and vehicles | 24 | €12,267 | €7,320 | -€4,948 | -40.3% |
| Other tangible fixed assets | 26 | €6,942 | €6,402 | -€540 | -7.8% |
| Financial fixed assets | 28 | €0 | €350 | +€350 | |
| Current assets | 29/58 | €50,672 | €55,346 | +€4,674 | +9.2% |
| Amounts receivable within one year | 40/41 | €17,990 | €44,176 | +€26,187 | +146% |
| Trade receivables | 40 | €143 | €29,218 | +€29,076 | +20,404% |
| Other amounts receivable | 41 | €17,847 | €14,958 | -€2,889 | -16.2% |
| Cash at bank and in hand | 54/58 | €24,936 | €4,953 | -€19,984 | -80.1% |
| Deferred charges and accrued income | 490/1 | €7,745 | €6,216 | -€1,529 | -19.7% |
| Total equity and liabilities | 10/49 | €70,660 | €75,025 | +€4,365 | +6.2% |
| Equity | 10/15 | €184 | €9,592 | +€9,408 | +5,104% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,316 | €7,092 | +€9,408 | |
| Amounts payable | 17/49 | €70,475 | €65,432 | -€5,043 | -7.2% |
| Amounts payable within one year | 42/48 | €66,437 | €65,432 | -€1,004 | -1.5% |
| Financial debts | 43 | €2,923 | €1,151 | -€1,773 | -60.6% |
| Credit institutions | 430/8 | €2,923 | €1,151 | -€1,773 | -60.6% |
| Trade debts | 44 | €17,629 | €14,375 | -€3,254 | -18.5% |
| Suppliers | 440/4 | €17,629 | €14,375 | -€3,254 | -18.5% |
| Taxes, remuneration and social security | 45 | €4,912 | €11,478 | +€6,566 | +134% |
| Taxes | 450/3 | €4,912 | €11,478 | +€6,566 | +134% |
| Other amounts payable | 47/48 | €40,972 | €38,429 | -€2,543 | -6.2% |
| Accrued charges and deferred income | 492/3 | €4,039 | €0 | -€4,039 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,669 | €12,488 | +€6,819 | +120% |
| Other operating charges | 640/8 | €1,538 | €984 | -€554 | -36.0% |
| Gross operating margin | 9900 | -€3,435 | €27,281 | +€30,716 | |
| Operating profit (loss) | 9901 | -€10,643 | €13,809 | +€24,451 | |
| Financial income | 75/76B | €22,499 | €1 | -€22,498 | -100.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Non-recurring financial income | 76B | €22,499 | €0 | -€22,499 | -100% |
| Financial charges | 65/66B | €23,137 | €603 | -€22,533 | -97.4% |
| Recurring financial charges | 65 | €4,388 | €603 | -€3,784 | -86.2% |
| Non-recurring financial charges | 66B | €18,749 | €0 | -€18,749 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€11,280 | €13,206 | +€24,486 | |
| Income taxes | 67/77 | €2,241 | €3,798 | +€1,557 | +69.5% |
| Profit (loss) for the period | 9904 | -€13,521 | €9,408 | +€22,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,521 | €9,408 | +€22,929 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.