CLIA & Co.: 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.
CLIA & Co.
Largest movements
- Tangible fixed assets +€70,424
up €70,424 (+2.0%), from €3.6m to €3.6m
of which Other tangible fixed assets: +€121,644
- Current portion of long-term debt +€428,436
up €428,436 (+1,115%), from €38,427 to €466,863
- Short-term financial debts -€400,000
down €400,000 (-65.6%), from €610,000 to €210,000
- Other debts +€249,706
up €249,706 (+12.4%), from €2.0m to €2.3m
- Profit (loss) carried forward -€151,530
down €151,530 (-39.2%), from -€386,283 to -€537,812
- Debts after one year -€66,863
down €66,863 (-4.2%), from €1.6m to €1.5m
- Gross operating margin +€96,496
up €96,496 (+210%), from €46,024 to €142,520
- Financial charges +€75,801
up €75,801 (+117%), from €65,001 to €140,802
- Other operating charges -€3,164
down €3,164 (-17.6%), from €17,990 to €14,826
- Depreciation +€1,708
up €1,708 (+1.2%), from €137,349 to €139,057
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.
Derived cash bridge
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 | €3,912,990 | €3,985,610 | +€72,620 | +1.9% |
| Fixed assets | 21/28 | €3,569,944 | €3,640,409 | +€70,465 | +2.0% |
| Tangible fixed assets | 22/27 | €3,569,757 | €3,640,181 | +€70,424 | +2.0% |
| Land and buildings | 22 | €2,271,509 | €2,219,868 | -€51,641 | -2.3% |
| Plant, machinery and equipment | 23 | - | €4,660 | +€4,660 | |
| Furniture and vehicles | 24 | €7,607 | €3,368 | -€4,239 | -55.7% |
| Other tangible fixed assets | 26 | €1,290,641 | €1,412,285 | +€121,644 | +9.4% |
| Financial fixed assets | 28 | €187 | €228 | +€41 | +21.8% |
| Current assets | 29/58 | €343,046 | €345,201 | +€2,156 | +0.6% |
| Stocks and contracts in progress | 3 | €279,310 | €279,310 | = | 0.0% |
| Stocks | 30/36 | €279,310 | €279,310 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,844 | €44,417 | -€11,427 | -20.5% |
| Trade receivables | 40 | €30,041 | €18,186 | -€11,854 | -39.5% |
| Other amounts receivable | 41 | €25,803 | €26,231 | +€428 | +1.7% |
| Cash at bank and in hand | 54/58 | €7,892 | €18,996 | +€11,105 | +141% |
| Deferred charges and accrued income | 490/1 | - | €2,478 | +€2,478 | |
| Total equity and liabilities | 10/49 | €3,912,990 | €3,985,610 | +€72,620 | +1.9% |
| Equity | 10/15 | -€366,283 | -€517,812 | -€151,530 | -41.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€386,283 | -€537,812 | -€151,530 | -39.2% |
| Amounts payable | 17/49 | €4,279,273 | €4,503,423 | +€224,150 | +5.2% |
| Amounts payable after more than one year | 17 | €1,587,956 | €1,521,093 | -€66,863 | -4.2% |
| Financial debts | 170/4 | €1,587,956 | €1,521,093 | -€66,863 | -4.2% |
| Amounts payable within one year | 42/48 | €2,688,717 | €2,981,020 | +€292,303 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €38,427 | €466,863 | +€428,436 | +1,115% |
| Financial debts | 43 | €610,000 | €210,000 | -€400,000 | -65.6% |
| Credit institutions | 430/8 | €610,000 | €210,000 | -€400,000 | -65.6% |
| Trade debts | 44 | €17,594 | €17,636 | +€41 | +0.2% |
| Suppliers | 440/4 | €17,594 | €17,636 | +€41 | +0.2% |
| Taxes, remuneration and social security | 45 | €1,001 | €15,121 | +€14,120 | +1,411% |
| Taxes | 450/3 | €1,001 | €15,121 | +€14,120 | +1,411% |
| Other amounts payable | 47/48 | €2,021,695 | €2,271,401 | +€249,706 | +12.4% |
| Accrued charges and deferred income | 492/3 | €2,600 | €1,310 | -€1,290 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,349 | €139,057 | +€1,708 | +1.2% |
| Other operating charges | 640/8 | €17,990 | €14,826 | -€3,164 | -17.6% |
| Gross operating margin | 9900 | €46,024 | €142,520 | +€96,496 | +210% |
| Operating profit (loss) | 9901 | -€109,315 | -€11,363 | +€97,951 | +89.6% |
| Financial income | 75/76B | €1,010 | €636 | -€375 | -37.1% |
| Recurring financial income | 75 | €1,010 | €636 | -€375 | -37.1% |
| Financial charges | 65/66B | €65,001 | €140,802 | +€75,801 | +117% |
| Recurring financial charges | 65 | €65,001 | €140,802 | +€75,801 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€173,306 | -€151,530 | +€21,776 | +12.6% |
| Profit (loss) for the period | 9904 | -€173,306 | -€151,530 | +€21,776 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€173,306 | -€151,530 | +€21,776 | +12.6% |
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 19 October 2026 via checked.be.