CLENA CONSULTING: 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.
CLENA CONSULTING
Largest movements
- Financial fixed assets +€383,591
new in 2025: €383,591
- Receivables after one year -€41,472
down €41,472 (-5.8%), from €712,656 to €671,184
- Cash +€21,657
up €21,657 (+140%), from €15,490 to €37,147
mainly Other debts (+€338,921) and Net result for the year (+€228,016)
- Receivables within one year +€11,687
up €11,687 (+66.5%), from €17,575 to €29,262
of which Trade receivables: +€9,042
- Other debts +€338,921
up €338,921 (+366%), from €92,689 to €431,610
- Debts after one year +€144,109
up €144,109 (+32.8%), from €439,518 to €583,627
- Reserves -€132,335
down €132,335 (-100%), from €132,335 to €0
- Current portion of long-term debt +€39,411
up €39,411 (+75.9%), from €51,932 to €91,343
- Gross operating margin +€163,846
up €163,846 (+145%), from €113,221 to €277,067
- Financial charges +€17,043
up €17,043 (+87.2%), from €19,541 to €36,584
- Taxes +€4,155
up €4,155 (+13.4%), from €30,989 to €35,144
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 | €765,944 | €1,138,923 | +€372,979 | +48.7% |
| Fixed assets | 21/28 | €8,969 | €390,302 | +€381,333 | +4,252% |
| Tangible fixed assets | 22/27 | €8,969 | €6,711 | -€2,258 | -25.2% |
| Plant, machinery and equipment | 23 | €459 | €195 | -€265 | -57.6% |
| Furniture and vehicles | 24 | €349 | €29 | -€320 | -91.6% |
| Other tangible fixed assets | 26 | €8,160 | €6,487 | -€1,673 | -20.5% |
| Financial fixed assets | 28 | - | €383,591 | +€383,591 | |
| Current assets | 29/58 | €756,975 | €748,621 | -€8,354 | -1.1% |
| Amounts receivable after more than one year | 29 | €712,656 | €671,184 | -€41,472 | -5.8% |
| Other amounts receivable | 291 | €712,656 | €671,184 | -€41,472 | -5.8% |
| Amounts receivable within one year | 40/41 | €17,575 | €29,262 | +€11,687 | +66.5% |
| Trade receivables | 40 | €17,575 | €26,618 | +€9,042 | +51.4% |
| Other amounts receivable | 41 | - | €2,645 | +€2,645 | |
| Current investments | 50/53 | €11,027 | €11,027 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,490 | €37,147 | +€21,657 | +140% |
| Deferred charges and accrued income | 490/1 | €226 | €0 | -€226 | -100% |
| Total equity and liabilities | 10/49 | €765,944 | €1,138,923 | +€372,979 | +48.7% |
| Equity | 10/15 | €150,935 | €18,600 | -€132,335 | -87.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,335 | €0 | -€132,335 | -100% |
| Distributable reserves | 133 | €132,335 | €0 | -€132,335 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €615,008 | €1,120,323 | +€505,315 | +82.2% |
| Amounts payable after more than one year | 17 | €439,518 | €583,627 | +€144,109 | +32.8% |
| Financial debts | 170/4 | €439,518 | €583,627 | +€144,109 | +32.8% |
| Amounts payable within one year | 42/48 | €169,642 | €536,696 | +€367,053 | +216% |
| Current portion of amounts payable after more than one year | 42 | €51,932 | €91,343 | +€39,411 | +75.9% |
| Trade debts | 44 | €3,664 | €599 | -€3,066 | -83.7% |
| Suppliers | 440/4 | €3,664 | €599 | -€3,066 | -83.7% |
| Taxes, remuneration and social security | 45 | €21,356 | €13,144 | -€8,213 | -38.5% |
| Taxes | 450/3 | €21,356 | €13,144 | -€8,213 | -38.5% |
| Other amounts payable | 47/48 | €92,689 | €431,610 | +€338,921 | +366% |
| Accrued charges and deferred income | 492/3 | €5,848 | €0 | -€5,848 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,384 | €2,258 | -€126 | -5.3% |
| Other operating charges | 640/8 | €880 | €741 | -€139 | -15.8% |
| Gross operating margin | 9900 | €113,221 | €277,067 | +€163,846 | +145% |
| Operating profit (loss) | 9901 | €109,957 | €274,068 | +€164,111 | +149% |
| Financial income | 75/76B | €26,458 | €25,677 | -€781 | -3.0% |
| Recurring financial income | 75 | €26,458 | €25,677 | -€781 | -3.0% |
| Financial charges | 65/66B | €19,541 | €36,584 | +€17,043 | +87.2% |
| Recurring financial charges | 65 | €19,541 | €36,584 | +€17,043 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €116,875 | €263,161 | +€146,286 | +125% |
| Income taxes | 67/77 | €30,989 | €35,144 | +€4,155 | +13.4% |
| Profit (loss) for the period | 9904 | €85,885 | €228,016 | +€142,131 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €85,885 | €228,016 | +€142,131 | +165% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.