CLEPIRAD: 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.
CLEPIRAD
Largest movements
- Cash +€4,927
up €4,927 (+33.4%), from €14,766 to €19,693
mainly Net result for the year (+€3,774) and Investment in fixed assets (net) (+€1,912)
- Tangible fixed assets -€1,912
no longer reported in 2025 (was €1,912)
- Receivables within one year +€1,212
up €1,212 (+22.0%), from €5,498 to €6,710
- Deferred charges and accrued income -€462
no longer reported in 2025 (was €462)
- Reserves +€3,770
up €3,770 (+24.8%), from €15,200 to €18,970
- Gross operating margin +€6,622
up €6,622 (+1046.1%), from €633 to €7,255
- Other operating charges +€1,503
new in 2025: €1,503
- Taxes +€1,408
up €1,408 (+202.3%), from €696 to €2,104
- Depreciation -€695
no longer reported in 2025 (was €695)
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 | €22,638 | €26,403 | +€3,765 | +16.6% |
| Fixed assets | 21/28 | €1,912 | - | -€1,912 | |
| Tangible fixed assets | 22/27 | €1,912 | - | -€1,912 | |
| Furniture and vehicles | 24 | €1,912 | - | -€1,912 | |
| Current assets | 29/58 | €20,726 | €26,403 | +€5,677 | +27.4% |
| Amounts receivable within one year | 40/41 | €5,498 | €6,710 | +€1,212 | +22.0% |
| Other amounts receivable | 41 | €5,498 | €6,710 | +€1,212 | +22.0% |
| Cash at bank and in hand | 54/58 | €14,766 | €19,693 | +€4,927 | +33.4% |
| Deferred charges and accrued income | 490/1 | €462 | - | -€462 | |
| Total equity and liabilities | 10/49 | €22,638 | €26,403 | +€3,765 | +16.6% |
| Equity | 10/15 | €22,483 | €26,257 | +€3,774 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,200 | €18,970 | +€3,770 | +24.8% |
| Distributable reserves | 133 | €15,200 | €18,970 | +€3,770 | +24.8% |
| Profit (loss) carried forward | 14 | €1,083 | €1,087 | +€4 | +0.4% |
| Amounts payable | 17/49 | €155 | €146 | -€9 | -5.8% |
| Amounts payable within one year | 42/48 | €155 | €146 | -€9 | -5.8% |
| Trade debts | 44 | €155 | €33 | -€122 | -78.7% |
| Suppliers | 440/4 | €155 | €33 | -€122 | -78.7% |
| Taxes, remuneration and social security | 45 | - | €113 | +€113 | |
| Taxes | 450/3 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | - | -€695 | |
| Other operating charges | 640/8 | - | €1,503 | +€1,503 | |
| Gross operating margin | 9900 | €633 | €7,255 | +€6,622 | +1046.1% |
| Operating profit (loss) | 9901 | -€62 | €5,752 | +€5,814 | |
| Financial income | 75/76B | €145 | €171 | +€26 | +17.9% |
| Recurring financial income | 75 | €145 | €171 | +€26 | +17.9% |
| Financial charges | 65/66B | €51 | €45 | -€6 | -11.8% |
| Recurring financial charges | 65 | €51 | €45 | -€6 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €32 | €5,878 | +€5,846 | +18268.8% |
| Income taxes | 67/77 | €696 | €2,104 | +€1,408 | +202.3% |
| Profit (loss) for the period | 9904 | -€664 | €3,774 | +€4,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€664 | €3,774 | +€4,438 |
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.