Clap-In: 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.
Clap-In
Largest movements
- Cash +€15,545
up €15,545 (+31.1%), from €50,055 to €65,600
mainly Net result for the year (+€24,163) and Depreciation (+€5,649)
- Current investments +€12,154
up €12,154 (+1.4%), from €844,565 to €856,719
- Reserves +€21,950
up €21,950 (+7,317%), from €300 to €22,250
of which Distributable reserves: +€21,950
- Gross operating margin -€27,749
down €27,749 (-72.8%), from €38,095 to €10,346
- Financial income +€11,239
up €11,239 (+89.7%), from €12,527 to €23,766
of which Non-recurring financial income: +€12,507
- Taxes +€2,937
new in 2025: €2,937
- Other operating charges +€601
up €601 (+151%), from €397 to €998
- Depreciation +€426
up €426 (+8.2%), from €5,223 to €5,649
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 | €950,644 | €974,442 | +€23,798 | +2.5% |
| Fixed assets | 21/28 | €12,122 | €7,480 | -€4,642 | -38.3% |
| Intangible fixed assets | 21 | €1,490 | €426 | -€1,064 | -71.4% |
| Tangible fixed assets | 22/27 | €10,632 | €6,954 | -€3,678 | -34.6% |
| Plant, machinery and equipment | 23 | €883 | €883 | = | 0.0% |
| Furniture and vehicles | 24 | €9,749 | €6,071 | -€3,678 | -37.7% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €938,522 | €966,962 | +€28,440 | +3.0% |
| Amounts receivable within one year | 40/41 | €43,902 | €44,643 | +€741 | +1.7% |
| Trade receivables | 40 | €39,886 | €39,537 | -€349 | -0.9% |
| Other amounts receivable | 41 | €4,016 | €5,106 | +€1,090 | +27.1% |
| Current investments | 50/53 | €844,565 | €856,719 | +€12,154 | +1.4% |
| Cash at bank and in hand | 54/58 | €50,055 | €65,600 | +€15,545 | +31.1% |
| Total equity and liabilities | 10/49 | €950,644 | €974,442 | +€23,798 | +2.5% |
| Equity | 10/15 | €937,719 | €961,882 | +€24,163 | +2.6% |
| Contributions | 10/11 | €959,326 | €959,326 | = | 0.0% |
| Reserves | 13 | €300 | €22,250 | +€21,950 | +7,317% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | - | €21,950 | +€21,950 | |
| Profit (loss) carried forward | 14 | -€21,907 | -€19,694 | +€2,213 | +10.1% |
| Amounts payable | 17/49 | €12,925 | €12,560 | -€365 | -2.8% |
| Amounts payable within one year | 42/48 | €12,618 | €12,560 | -€58 | -0.5% |
| Trade debts | 44 | €303 | €610 | +€307 | +101% |
| Suppliers | 440/4 | €303 | €610 | +€307 | +101% |
| Taxes, remuneration and social security | 45 | €4,598 | €2,350 | -€2,248 | -48.9% |
| Taxes | 450/3 | €4,598 | €2,350 | -€2,248 | -48.9% |
| Other amounts payable | 47/48 | €7,717 | €9,600 | +€1,883 | +24.4% |
| Accrued charges and deferred income | 492/3 | €307 | - | -€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,223 | €5,649 | +€426 | +8.2% |
| Other operating charges | 640/8 | €397 | €998 | +€601 | +151% |
| Gross operating margin | 9900 | €38,095 | €10,346 | -€27,749 | -72.8% |
| Operating profit (loss) | 9901 | €32,475 | €3,699 | -€28,776 | -88.6% |
| Financial income | 75/76B | €12,527 | €23,766 | +€11,239 | +89.7% |
| Recurring financial income | 75 | €12,527 | €11,259 | -€1,268 | -10.1% |
| Non-recurring financial income | 76B | - | €12,507 | +€12,507 | |
| Financial charges | 65/66B | €264 | €365 | +€101 | +38.3% |
| Recurring financial charges | 65 | €234 | €317 | +€83 | +35.5% |
| Non-recurring financial charges | 66B | €30 | €48 | +€18 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €44,738 | €27,100 | -€17,638 | -39.4% |
| Income taxes | 67/77 | - | €2,937 | +€2,937 | |
| Profit (loss) for the period | 9904 | €44,738 | €24,163 | -€20,575 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,738 | €24,163 | -€20,575 | -46.0% |
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 17 October 2026 via checked.be.