CLERINX - ADONS: 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.
CLERINX - ADONS
Largest movements
- Cash -€35,675
down €35,675 (-28.4%), from €125,447 to €89,772
mainly Trade debts (-€50,624) and Stocks and contracts (-€11,253)
- Stocks and contracts +€11,253
up €11,253 (+5.1%), from €221,315 to €232,568
- Financial fixed assets -€10,918
down €10,918 (-19.4%), from €56,387 to €45,469
- Deferred charges and accrued income -€8,133
no longer reported in 2024 (was €8,133)
- Receivables within one year -€6,861
down €6,861 (-11.5%), from €59,592 to €52,732
of which Other amounts receivable: -€10,912
- Trade debts -€50,624
down €50,624 (-57.7%), from €87,738 to €37,114
- Profit (loss) carried forward +€9,167
up €9,167 (+2.5%), from €369,664 to €378,830
- Staff costs -€18,927
down €18,927 (-27.8%), from €68,165 to €49,238
- Gross operating margin -€15,525
down €15,525 (-15.8%), from €98,521 to €82,995
- Taxes -€6,479
down €6,479 (-54.4%), from €11,916 to €5,438
- Financial income -€3,597
down €3,597 (-96.6%), from €3,724 to €128
of which Financial income: -€1,948
- Financial charges -€2,290
down €2,290 (-59.3%), from €3,859 to €1,569
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,745 | €453,493 | -€48,252 | -9.6% |
| Fixed assets | 21/28 | €87,258 | €78,421 | -€8,837 | -10.1% |
| Tangible fixed assets | 22/27 | €30,871 | €32,952 | +€2,081 | +6.7% |
| Land and buildings | 22 | €25,230 | €28,702 | +€3,472 | +13.8% |
| Plant, machinery and equipment | 23 | €3,173 | €2,363 | -€810 | -25.5% |
| Furniture and vehicles | 24 | €2,469 | €1,888 | -€581 | -23.5% |
| Financial fixed assets | 28 | €56,387 | €45,469 | -€10,918 | -19.4% |
| Current assets | 29/58 | €414,487 | €375,072 | -€39,415 | -9.5% |
| Stocks and contracts in progress | 3 | €221,315 | €232,568 | +€11,253 | +5.1% |
| Stocks | 30/36 | €221,315 | €232,568 | +€11,253 | +5.1% |
| Amounts receivable within one year | 40/41 | €59,592 | €52,732 | -€6,861 | -11.5% |
| Trade receivables | 40 | €25,107 | €29,158 | +€4,051 | +16.1% |
| Other amounts receivable | 41 | €34,486 | €23,574 | -€10,912 | -31.6% |
| Cash at bank and in hand | 54/58 | €125,447 | €89,772 | -€35,675 | -28.4% |
| Deferred charges and accrued income | 490/1 | €8,133 | - | -€8,133 | |
| Total equity and liabilities | 10/49 | €501,745 | €453,493 | -€48,252 | -9.6% |
| Equity | 10/15 | €398,864 | €408,030 | +€9,167 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,200 | €9,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €369,664 | €378,830 | +€9,167 | +2.5% |
| Amounts payable | 17/49 | €102,881 | €45,462 | -€57,419 | -55.8% |
| Amounts payable within one year | 42/48 | €98,104 | €45,462 | -€52,641 | -53.7% |
| Trade debts | 44 | €87,738 | €37,114 | -€50,624 | -57.7% |
| Suppliers | 440/4 | €87,738 | €37,114 | -€50,624 | -57.7% |
| Taxes, remuneration and social security | 45 | €10,366 | €7,615 | -€2,751 | -26.5% |
| Taxes | 450/3 | €3,705 | €2,626 | -€1,079 | -29.1% |
| Remuneration and social security | 454/9 | €6,661 | €4,989 | -€1,672 | -25.1% |
| Other amounts payable | 47/48 | - | €733 | +€733 | |
| Accrued charges and deferred income | 492/3 | €4,778 | - | -€4,778 | |
| Remuneration, social security and pensions | 62 | €68,165 | €49,238 | -€18,927 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,704 | €12,877 | +€173 | +1.4% |
| Other operating charges | 640/8 | €2,677 | €4,834 | +€2,157 | +80.6% |
| Gross operating margin | 9900 | €98,521 | €82,995 | -€15,525 | -15.8% |
| Operating profit (loss) | 9901 | €14,975 | €16,046 | +€1,071 | +7.2% |
| Financial income | 75/76B | €3,724 | €128 | -€3,597 | -96.6% |
| Recurring financial income | 75 | €2,076 | €128 | -€1,948 | -93.8% |
| Non-recurring financial income | 76B | €1,649 | - | -€1,649 | |
| Financial charges | 65/66B | €3,859 | €1,569 | -€2,290 | -59.3% |
| Recurring financial charges | 65 | €3,859 | €1,569 | -€2,290 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €14,841 | €14,605 | -€236 | -1.6% |
| Income taxes | 67/77 | €11,916 | €5,438 | -€6,479 | -54.4% |
| Profit (loss) for the period | 9904 | €2,924 | €9,167 | +€6,243 | +213.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,924 | €9,167 | +€6,243 | +213.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.