CLATIC: 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.
CLATIC
Largest movements
- Receivables within one year +€920,247
up €920,247 (+291.7%), from €315,481 to €1.2m
of which Other amounts receivable: +€767,000
- Tangible fixed assets -€708,978
down €708,978 (-99.2%), from €715,004 to €6,026
of which Land and buildings: -€712,875
- Cash +€77,320
up €77,320 (+11.5%), from €673,480 to €750,799
mainly Investment in fixed assets (net) (+€707,461) and Net result for the year (+€347,392)
- Reserves +€269,836
up €269,836 (+224.4%), from €120,228 to €390,064
of which Distributable reserves: +€269,836
- Profit (loss) carried forward +€74,523
no longer reported in 2025 (was -€74,523)
- Other debts -€52,812
down €52,812 (-13.6%), from €387,971 to €335,159
- Debts after one year -€31,011
down €31,011 (-4.6%), from €676,051 to €645,041
- Tax, wage and social debts +€25,870
up €25,870 (+79.2%), from €32,682 to €58,552
of which Taxes: +€28,620
- Gross operating margin +€508,496
up €508,496, from -€26,240 to €482,257
- Other operating charges +€76,773
up €76,773 (+2986.4%), from €2,571 to €79,344
- Taxes +€27,287
new in 2025: €27,287
- Depreciation -€11,652
down €11,652 (-88.5%), from €13,169 to €1,517
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 | €1,717,110 | €2,004,067 | +€286,958 | +16.7% |
| Fixed assets | 21/28 | €725,004 | €16,026 | -€708,978 | -97.8% |
| Tangible fixed assets | 22/27 | €715,004 | €6,026 | -€708,978 | -99.2% |
| Land and buildings | 22 | €712,875 | - | -€712,875 | |
| Furniture and vehicles | 24 | €2,130 | €6,026 | +€3,896 | +183.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €992,105 | €1,988,041 | +€995,936 | +100.4% |
| Amounts receivable within one year | 40/41 | €315,481 | €1,235,727 | +€920,247 | +291.7% |
| Trade receivables | 40 | €15,120 | €168,367 | +€153,247 | +1013.5% |
| Other amounts receivable | 41 | €300,361 | €1,067,361 | +€767,000 | +255.4% |
| Cash at bank and in hand | 54/58 | €673,480 | €750,799 | +€77,320 | +11.5% |
| Deferred charges and accrued income | 490/1 | €3,145 | €1,514 | -€1,631 | -51.8% |
| Total equity and liabilities | 10/49 | €1,717,110 | €2,004,067 | +€286,958 | +16.7% |
| Equity | 10/15 | €545,706 | €890,064 | +€344,359 | +63.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €120,228 | €390,064 | +€269,836 | +224.4% |
| Non-distributable reserves | 130/1 | €28,481 | €28,481 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,481 | €28,481 | = | 0.0% |
| Distributable reserves | 133 | €91,747 | €361,583 | +€269,836 | +294.1% |
| Profit (loss) carried forward | 14 | -€74,523 | - | +€74,523 | |
| Amounts payable | 17/49 | €1,171,404 | €1,114,003 | -€57,401 | -4.9% |
| Amounts payable after more than one year | 17 | €676,051 | €645,041 | -€31,011 | -4.6% |
| Financial debts | 170/4 | €676,051 | €645,041 | -€31,011 | -4.6% |
| Amounts payable within one year | 42/48 | €465,353 | €443,062 | -€22,290 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €30,580 | €31,011 | +€431 | +1.4% |
| Trade debts | 44 | €14,120 | €18,341 | +€4,221 | +29.9% |
| Suppliers | 440/4 | €14,120 | €18,341 | +€4,221 | +29.9% |
| Taxes, remuneration and social security | 45 | €32,682 | €58,552 | +€25,870 | +79.2% |
| Taxes | 450/3 | €29,924 | €58,544 | +€28,620 | +95.6% |
| Remuneration and social security | 454/9 | €2,758 | €8 | -€2,750 | -99.7% |
| Other amounts payable | 47/48 | €387,971 | €335,159 | -€52,812 | -13.6% |
| Accrued charges and deferred income | 492/3 | €30,000 | €25,900 | -€4,100 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,169 | €1,517 | -€11,652 | -88.5% |
| Other operating charges | 640/8 | €2,571 | €79,344 | +€76,773 | +2986.4% |
| Gross operating margin | 9900 | -€26,240 | €482,257 | +€508,496 | |
| Operating profit (loss) | 9901 | -€41,979 | €401,396 | +€443,375 | |
| Financial income | 75/76B | €1,204 | €2,317 | +€1,113 | +92.4% |
| Recurring financial income | 75 | €1,204 | €2,317 | +€1,113 | +92.4% |
| Financial charges | 65/66B | €33,747 | €29,033 | -€4,714 | -14.0% |
| Recurring financial charges | 65 | €33,747 | €29,033 | -€4,714 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€74,523 | €374,679 | +€449,202 | |
| Income taxes | 67/77 | - | €27,287 | +€27,287 | |
| Profit (loss) for the period | 9904 | -€74,523 | €347,392 | +€421,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€74,523 | €347,392 | +€421,915 |
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 2 October 2026 via checked.be.