CLERCQS: 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.
CLERCQS
Largest movements
- Receivables within one year -€6,591
down €6,591 (-82.6%), from €7,982 to €1,391
of which Trade receivables: -€7,684
- Cash +€1,908
up €1,908 (+22.9%), from €8,338 to €10,246
mainly Receivables within one year (+€6,591) and Trade debts (+€2,865)
- Tangible fixed assets -€540
down €540 (-21.5%), from €2,509 to €1,969
- Deferred charges and accrued income +€234
up €234 (+16.3%), from €1,439 to €1,674
- Tax, wage and social debts -€6,995
down €6,995 (-95.8%), from €7,302 to €307
- Trade debts +€2,865
up €2,865 (+230.2%), from €1,244 to €4,109
- Profit (loss) carried forward -€1,534
new in 2025: -€1,534
- Accrued charges and deferred income +€675
up €675 (+42.9%), from €1,575 to €2,250
- Gross operating margin -€14,453
down €14,453, from €13,950 to -€503
- Taxes -€3,442
down €3,442 (-91.7%), from €3,755 to €312
- Depreciation -€1,025
down €1,025 (-65.5%), from €1,564 to €540
- Other operating charges -€278
down €278 (-52.0%), from €536 to €257
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 | €20,269 | €15,279 | -€4,989 | -24.6% |
| Fixed assets | 21/28 | €2,509 | €1,969 | -€540 | -21.5% |
| Tangible fixed assets | 22/27 | €2,509 | €1,969 | -€540 | -21.5% |
| Other tangible fixed assets | 26 | €2,509 | €1,969 | -€540 | -21.5% |
| Current assets | 29/58 | €17,760 | €13,310 | -€4,450 | -25.1% |
| Amounts receivable within one year | 40/41 | €7,982 | €1,391 | -€6,591 | -82.6% |
| Trade receivables | 40 | €7,684 | €0 | -€7,684 | -100.0% |
| Other amounts receivable | 41 | €299 | €1,391 | +€1,092 | +365.4% |
| Cash at bank and in hand | 54/58 | €8,338 | €10,246 | +€1,908 | +22.9% |
| Deferred charges and accrued income | 490/1 | €1,439 | €1,674 | +€234 | +16.3% |
| Total equity and liabilities | 10/49 | €20,269 | €15,279 | -€4,989 | -24.6% |
| Equity | 10/15 | €10,147 | €8,613 | -€1,534 | -15.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,147 | €8,147 | = | 0.0% |
| Distributable reserves | 133 | €8,147 | €8,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,534 | -€1,534 | |
| Amounts payable | 17/49 | €10,121 | €6,666 | -€3,455 | -34.1% |
| Amounts payable within one year | 42/48 | €8,546 | €4,416 | -€4,130 | -48.3% |
| Trade debts | 44 | €1,244 | €4,109 | +€2,865 | +230.2% |
| Suppliers | 440/4 | €1,244 | €4,109 | +€2,865 | +230.2% |
| Taxes, remuneration and social security | 45 | €7,302 | €307 | -€6,995 | -95.8% |
| Taxes | 450/3 | €7,302 | €307 | -€6,995 | -95.8% |
| Accrued charges and deferred income | 492/3 | €1,575 | €2,250 | +€675 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,564 | €540 | -€1,025 | -65.5% |
| Other operating charges | 640/8 | €536 | €257 | -€278 | -52.0% |
| Gross operating margin | 9900 | €13,950 | -€503 | -€14,453 | |
| Operating profit (loss) | 9901 | €11,850 | -€1,300 | -€13,150 | |
| Financial income | 75/76B | €61 | €163 | +€102 | +166.8% |
| Recurring financial income | 75 | €61 | €163 | +€102 | +166.8% |
| Financial charges | 65/66B | €10 | €86 | +€76 | +793.1% |
| Recurring financial charges | 65 | €10 | €86 | +€76 | +793.1% |
| Profit (loss) for the period before taxes | 9903 | €11,902 | -€1,222 | -€13,124 | |
| Income taxes | 67/77 | €3,755 | €312 | -€3,442 | -91.7% |
| Profit (loss) for the period | 9904 | €8,147 | -€1,534 | -€9,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,147 | -€1,534 | -€9,681 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.