CLERIX: 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.
CLERIX
Largest movements
- Receivables within one year +€22,132
up €22,132 (+77.2%), from €28,683 to €50,815
of which Trade receivables: +€22,132
- Cash +€16,140
up €16,140 (+25.0%), from €64,531 to €80,671
mainly Net result for the year (+€43,096) and Tax, wage and social debts (+€8,428)
- Reserves +€43,096
up €43,096 (+56.8%), from €75,927 to €119,024
- Trade debts -€9,070
down €9,070 (-74.1%), from €12,243 to €3,173
- Tax, wage and social debts +€8,428
up €8,428 (+34.7%), from €24,260 to €32,688
of which Taxes: +€10,678
- Other debts -€2,351
down €2,351 (-77.3%), from €3,041 to €690
- Depreciation -€4,038
down €4,038 (-39.6%), from €10,190 to €6,152
- Taxes +€2,666
up €2,666 (+22.5%), from €11,841 to €14,507
- Gross operating margin -€2,140
down €2,140 (-3.2%), from €67,097 to €64,958
- Other operating charges -€831
down €831 (-57.9%), from €1,436 to €605
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 | €118,622 | €158,575 | +€39,953 | +33.7% |
| Formation expenses | 20 | €788 | €532 | -€257 | -32.6% |
| Fixed assets | 21/28 | €23,525 | €24,659 | +€1,134 | +4.8% |
| Tangible fixed assets | 22/27 | €23,525 | €24,659 | +€1,134 | +4.8% |
| Land and buildings | 22 | €9,160 | €8,156 | -€1,004 | -11.0% |
| Plant, machinery and equipment | 23 | €1,079 | €3,219 | +€2,140 | +198.4% |
| Furniture and vehicles | 24 | €13,286 | €13,284 | -€2 | 0.0% |
| Current assets | 29/58 | €94,309 | €133,384 | +€39,076 | +41.4% |
| Amounts receivable within one year | 40/41 | €28,683 | €50,815 | +€22,132 | +77.2% |
| Trade receivables | 40 | €28,683 | €50,815 | +€22,132 | +77.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €64,531 | €80,671 | +€16,140 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,898 | +€803 | +73.4% |
| Total equity and liabilities | 10/49 | €118,622 | €158,575 | +€39,953 | +33.7% |
| Equity | 10/15 | €78,927 | €122,024 | +€43,096 | +54.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,927 | €119,024 | +€43,096 | +56.8% |
| Distributable reserves | 133 | €75,927 | €119,024 | +€43,096 | +56.8% |
| Amounts payable | 17/49 | €39,694 | €36,551 | -€3,143 | -7.9% |
| Amounts payable within one year | 42/48 | €39,544 | €36,551 | -€2,993 | -7.6% |
| Trade debts | 44 | €12,243 | €3,173 | -€9,070 | -74.1% |
| Suppliers | 440/4 | €12,243 | €3,173 | -€9,070 | -74.1% |
| Taxes, remuneration and social security | 45 | €24,260 | €32,688 | +€8,428 | +34.7% |
| Taxes | 450/3 | €22,010 | €32,688 | +€10,678 | +48.5% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100.0% |
| Other amounts payable | 47/48 | €3,041 | €690 | -€2,351 | -77.3% |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100.0% |
| Non-recurring operating income | 76A | - | €3,062 | +€3,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,190 | €6,152 | -€4,038 | -39.6% |
| Other operating charges | 640/8 | €1,436 | €605 | -€831 | -57.9% |
| Gross operating margin | 9900 | €67,097 | €64,958 | -€2,140 | -3.2% |
| Operating profit (loss) | 9901 | €55,471 | €58,201 | +€2,730 | +4.9% |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €69 | €610 | +€541 | +784.0% |
| Recurring financial charges | 65 | €69 | €610 | +€541 | +784.0% |
| Profit (loss) for the period before taxes | 9903 | €55,402 | €57,604 | +€2,201 | +4.0% |
| Income taxes | 67/77 | €11,841 | €14,507 | +€2,666 | +22.5% |
| Profit (loss) for the period | 9904 | €43,561 | €43,096 | -€465 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,561 | €43,096 | -€465 | -1.1% |
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 11 October 2026 via checked.be.