Clep Consulting: 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.
Clep Consulting
Largest movements
- Current investments -€191,221
down €191,221 (-76.1%), from €251,218 to €59,997
- Receivables after one year -€132,433
no longer reported in 2026 (was €132,433)
- Cash -€10,897
down €10,897 (-12.5%), from €86,956 to €76,060
mainly Contributions, distributions and other (-€472,601) and Tax, wage and social debts (-€52,897)
- Reserves -€338,986
down €338,986 (-86.3%), from €392,601 to €53,615
- Debts after one year +€80,000
new in 2026: €80,000
- Tax, wage and social debts -€52,897
down €52,897 (-72.1%), from €73,390 to €20,494
- Other debts -€24,516
down €24,516 (-54.4%), from €45,090 to €20,574
- Gross operating margin -€59,502
down €59,502 (-24.6%), from €241,824 to €182,322
- Taxes -€11,548
down €11,548 (-20.4%), from €56,624 to €45,076
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,081 | €182,243 | -€332,838 | -64.6% |
| Fixed assets | 21/28 | €14,777 | €17,169 | +€2,391 | +16.2% |
| Tangible fixed assets | 22/27 | €14,777 | €17,169 | +€2,391 | +16.2% |
| Plant, machinery and equipment | 23 | €754 | €6,908 | +€6,154 | +816.3% |
| Furniture and vehicles | 24 | €14,023 | €10,261 | -€3,762 | -26.8% |
| Current assets | 29/58 | €500,304 | €165,074 | -€335,230 | -67.0% |
| Amounts receivable after more than one year | 29 | €132,433 | - | -€132,433 | |
| Other amounts receivable | 291 | €132,433 | - | -€132,433 | |
| Amounts receivable within one year | 40/41 | €26,512 | €29,018 | +€2,506 | +9.5% |
| Trade receivables | 40 | €26,512 | €29,018 | +€2,506 | +9.5% |
| Current investments | 50/53 | €251,218 | €59,997 | -€191,221 | -76.1% |
| Cash at bank and in hand | 54/58 | €86,956 | €76,060 | -€10,897 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,185 | - | -€3,185 | |
| Total equity and liabilities | 10/49 | €515,081 | €182,243 | -€332,838 | -64.6% |
| Equity | 10/15 | €396,601 | €57,615 | -€338,986 | -85.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €392,601 | €53,615 | -€338,986 | -86.3% |
| Distributable reserves | 133 | €392,601 | €53,615 | -€338,986 | -86.3% |
| Amounts payable | 17/49 | €118,480 | €124,627 | +€6,147 | +5.2% |
| Amounts payable after more than one year | 17 | - | €80,000 | +€80,000 | |
| Financial debts | 170/4 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €118,480 | €41,068 | -€77,412 | -65.3% |
| Taxes, remuneration and social security | 45 | €73,390 | €20,494 | -€52,897 | -72.1% |
| Taxes | 450/3 | €73,390 | €20,494 | -€52,897 | -72.1% |
| Other amounts payable | 47/48 | €45,090 | €20,574 | -€24,516 | -54.4% |
| Accrued charges and deferred income | 492/3 | - | €3,560 | +€3,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,712 | €5,209 | +€1,497 | +40.3% |
| Other operating charges | 640/8 | €1,313 | €860 | -€453 | -34.5% |
| Gross operating margin | 9900 | €241,824 | €182,322 | -€59,502 | -24.6% |
| Operating profit (loss) | 9901 | €236,798 | €176,253 | -€60,546 | -25.6% |
| Financial income | 75/76B | €7,659 | €9,072 | +€1,412 | +18.4% |
| Recurring financial income | 75 | €7,659 | €9,072 | +€1,412 | +18.4% |
| Financial charges | 65/66B | €6,125 | €6,633 | +€507 | +8.3% |
| Recurring financial charges | 65 | €6,125 | €6,633 | +€507 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €238,332 | €178,692 | -€59,640 | -25.0% |
| Income taxes | 67/77 | €56,624 | €45,076 | -€11,548 | -20.4% |
| Profit (loss) for the period | 9904 | €181,708 | €133,615 | -€48,093 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181,708 | €133,615 | -€48,093 | -26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.