CLEKEY: 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.
CLEKEY
Largest movements
- Intangible fixed assets -€1,455
down €1,455 (-45.7%), from €3,187 to €1,732
- Cash +€246
up €246 (+12.4%), from €1,984 to €2,230
mainly Net result for the year (+€2,731) and Trade debts (+€2,330)
- Receivables within one year +€238
up €238 (+18.2%), from €1,309 to €1,547
- Other debts -€4,880
down €4,880 (-70.9%), from €6,883 to €2,003
- Profit (loss) carried forward +€2,731
up €2,731 (+12.6%), from -€21,640 to -€18,909
- Trade debts +€2,330
up €2,330 (+89.5%), from €2,604 to €4,934
- Tax, wage and social debts -€1,153
down €1,153 (-43.8%), from €2,633 to €1,480
of which Taxes: -€652
- Gross operating margin -€2,625
down €2,625 (-35.1%), from €7,485 to €4,860
- Purchases and services +€1,167
up €1,167 (+3.3%), from €35,442 to €36,609
- Depreciation -€351
down €351 (-19.4%), from €1,806 to €1,455
- Other operating charges +€322
up €322 (+413.0%), from €78 to €400
- Financial charges +€167
up €167 (+118.5%), from €140 to €307
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 | €6,480 | €5,509 | -€971 | -15.0% |
| Fixed assets | 21/28 | €3,187 | €1,732 | -€1,455 | -45.7% |
| Intangible fixed assets | 21 | €3,187 | €1,732 | -€1,455 | -45.7% |
| Current assets | 29/58 | €3,293 | €3,777 | +€484 | +14.7% |
| Amounts receivable within one year | 40/41 | €1,309 | €1,547 | +€238 | +18.2% |
| Trade receivables | 40 | €1,309 | €1,547 | +€238 | +18.2% |
| Cash at bank and in hand | 54/58 | €1,984 | €2,230 | +€246 | +12.4% |
| Total equity and liabilities | 10/49 | €6,480 | €5,509 | -€971 | -15.0% |
| Equity | 10/15 | -€5,640 | -€2,909 | +€2,731 | +48.4% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,640 | -€18,909 | +€2,731 | +12.6% |
| Amounts payable | 17/49 | €12,120 | €8,418 | -€3,702 | -30.5% |
| Amounts payable within one year | 42/48 | €12,120 | €8,418 | -€3,702 | -30.5% |
| Trade debts | 44 | €2,604 | €4,934 | +€2,330 | +89.5% |
| Suppliers | 440/4 | €2,604 | €4,934 | +€2,330 | +89.5% |
| Taxes, remuneration and social security | 45 | €2,633 | €1,480 | -€1,153 | -43.8% |
| Taxes | 450/3 | €2,132 | €1,480 | -€652 | -30.6% |
| Remuneration and social security | 454/9 | €501 | - | -€501 | |
| Other amounts payable | 47/48 | €6,883 | €2,003 | -€4,880 | -70.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,442 | €36,609 | +€1,167 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,455 | -€351 | -19.4% |
| Other operating charges | 640/8 | €78 | €400 | +€322 | +413.0% |
| Non-recurring operating charges | 66A | €242 | - | -€242 | |
| Gross operating margin | 9900 | €7,485 | €4,860 | -€2,625 | -35.1% |
| Operating profit (loss) | 9901 | €5,359 | €3,005 | -€2,354 | -43.9% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €140 | €307 | +€167 | +118.5% |
| Recurring financial charges | 65 | €140 | €307 | +€167 | +118.5% |
| Profit (loss) for the period before taxes | 9903 | €5,218 | €2,731 | -€2,487 | -47.7% |
| Profit (loss) for the period | 9904 | €5,218 | €2,731 | -€2,487 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,218 | €2,731 | -€2,487 | -47.7% |
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 5 October 2026 via checked.be.