CLANICO: 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.
CLANICO
Largest movements
- Receivables within one year +€26,863
up €26,863 (+4508.8%), from €596 to €27,459
of which Trade receivables: +€27,000
- Deferred charges and accrued income -€8,958
down €8,958 (-96.2%), from €9,316 to €358
- Cash +€7,317
up €7,317 (+31.7%), from €23,057 to €30,374
mainly Net result for the year (+€19,712) and Deferred charges and accrued income (+€8,958)
- Profit (loss) carried forward +€19,712
up €19,712 (+84.3%), from €23,369 to €43,081
- Tax, wage and social debts +€2,972
up €2,972 (+31.4%), from €9,467 to €12,439
of which Taxes: +€4,972
- Trade debts +€2,927
up €2,927 (+671.1%), from €436 to €3,363
- Accrued charges and deferred income -€751
down €751 (-40.8%), from €1,840 to €1,089
- Gross operating margin -€4,693
down €4,693 (-12.4%), from €37,917 to €33,224
- Taxes -€724
down €724 (-6.8%), from €10,648 to €9,925
- Other operating charges -€581
down €581 (-54.5%), from €1,067 to €485
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 | €38,113 | €62,972 | +€24,859 | +65.2% |
| Fixed assets | 21/28 | €5,145 | €4,781 | -€363 | -7.1% |
| Tangible fixed assets | 22/27 | €5,145 | €4,781 | -€363 | -7.1% |
| Furniture and vehicles | 24 | €5,145 | €4,781 | -€363 | -7.1% |
| Current assets | 29/58 | €32,969 | €58,191 | +€25,222 | +76.5% |
| Amounts receivable within one year | 40/41 | €596 | €27,459 | +€26,863 | +4508.8% |
| Trade receivables | 40 | - | €27,000 | +€27,000 | |
| Other amounts receivable | 41 | €596 | €459 | -€137 | -23.0% |
| Cash at bank and in hand | 54/58 | €23,057 | €30,374 | +€7,317 | +31.7% |
| Deferred charges and accrued income | 490/1 | €9,316 | €358 | -€8,958 | -96.2% |
| Total equity and liabilities | 10/49 | €38,113 | €62,972 | +€24,859 | +65.2% |
| Equity | 10/15 | €26,369 | €46,081 | +€19,712 | +74.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,369 | €43,081 | +€19,712 | +84.3% |
| Amounts payable | 17/49 | €11,744 | €16,891 | +€5,147 | +43.8% |
| Amounts payable within one year | 42/48 | €9,904 | €15,802 | +€5,898 | +59.6% |
| Trade debts | 44 | €436 | €3,363 | +€2,927 | +671.1% |
| Suppliers | 440/4 | €436 | €3,363 | +€2,927 | +671.1% |
| Taxes, remuneration and social security | 45 | €9,467 | €12,439 | +€2,972 | +31.4% |
| Taxes | 450/3 | €7,467 | €12,439 | +€4,972 | +66.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €1,840 | €1,089 | -€751 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €363 | +€118 | +48.2% |
| Other operating charges | 640/8 | €1,067 | €485 | -€581 | -54.5% |
| Gross operating margin | 9900 | €37,917 | €33,224 | -€4,693 | -12.4% |
| Operating profit (loss) | 9901 | €36,605 | €32,375 | -€4,230 | -11.6% |
| Financial income | 75/76B | €34 | €17 | -€17 | -49.7% |
| Recurring financial income | 75 | €34 | €17 | -€17 | -49.7% |
| Financial charges | 65/66B | €2,621 | €2,756 | +€134 | +5.1% |
| Recurring financial charges | 65 | €2,621 | €2,756 | +€134 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €34,018 | €29,637 | -€4,381 | -12.9% |
| Income taxes | 67/77 | €10,648 | €9,925 | -€724 | -6.8% |
| Profit (loss) for the period | 9904 | €23,369 | €19,712 | -€3,658 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,369 | €19,712 | -€3,658 | -15.7% |
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.