CLIBO: 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.
CLIBO
Largest movements
- Tangible fixed assets +€278,140
up €278,140 (+9.3%), from €3.0m to €3.3m
of which Land and buildings: +€155,938
- Cash +€86,700
up €86,700 (+368.7%), from €23,514 to €110,214
mainly Net result for the year (+€527,150) and Trade debts (+€252,737)
- Trade debts +€252,737
up €252,737 (+71.6%), from €352,852 to €605,589
- Other debts +€199,130
up €199,130 (+44.5%), from €447,967 to €647,097
- Tax, wage and social debts -€152,295
down €152,295 (-20.0%), from €761,063 to €608,768
of which Remuneration and social security: -€129,360
- Debts after one year +€62,871
up €62,871 (+4.6%), from €1.4m to €1.4m
- Gross operating margin +€308,185
up €308,185 (+8.3%), from €3.7m to €4.0m
- Turnover +€215,968
up €215,968 (+4.5%), from €4.8m to €5.0m
- Purchases and services -€92,217
down €92,217 (-8.7%), from €1.1m to €967,247
- Staff costs +€81,053
up €81,053 (+2.6%), from €3.1m to €3.2m
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 | €3,828,210 | €4,210,175 | +€381,965 | +10.0% |
| Fixed assets | 21/28 | €2,982,936 | €3,261,076 | +€278,140 | +9.3% |
| Tangible fixed assets | 22/27 | €2,982,812 | €3,260,952 | +€278,140 | +9.3% |
| Land and buildings | 22 | €2,392,453 | €2,548,391 | +€155,938 | +6.5% |
| Plant, machinery and equipment | 23 | €45,737 | €29,177 | -€16,560 | -36.2% |
| Furniture and vehicles | 24 | €72,240 | €63,861 | -€8,379 | -11.6% |
| Other tangible fixed assets | 26 | €170,387 | €164,532 | -€5,855 | -3.4% |
| Assets under construction and advance payments | 27 | €301,994 | €454,991 | +€152,997 | +50.7% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €845,274 | €949,098 | +€103,824 | +12.3% |
| Stocks and contracts in progress | 3 | €12,500 | €12,500 | = | 0.0% |
| Stocks | 30/36 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €758,916 | €747,373 | -€11,543 | -1.5% |
| Trade receivables | 40 | €758,916 | €747,373 | -€11,543 | -1.5% |
| Cash at bank and in hand | 54/58 | €23,514 | €110,214 | +€86,700 | +368.7% |
| Deferred charges and accrued income | 490/1 | €50,344 | €79,011 | +€28,667 | +56.9% |
| Total equity and liabilities | 10/49 | €3,828,210 | €4,210,175 | +€381,965 | +10.0% |
| Equity | 10/15 | €274,574 | €274,724 | +€150 | +0.1% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €8,200 | €8,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,200 | €8,200 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184,374 | €184,524 | +€150 | +0.1% |
| Amounts payable | 17/49 | €3,553,635 | €3,935,450 | +€381,815 | +10.7% |
| Amounts payable after more than one year | 17 | €1,357,149 | €1,420,019 | +€62,871 | +4.6% |
| Financial debts | 170/4 | €1,357,149 | €1,420,019 | +€62,871 | +4.6% |
| Amounts payable within one year | 42/48 | €2,031,357 | €2,341,717 | +€310,361 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €469,474 | €480,263 | +€10,789 | +2.3% |
| Trade debts | 44 | €352,852 | €605,589 | +€252,737 | +71.6% |
| Suppliers | 440/4 | €352,852 | €605,589 | +€252,737 | +71.6% |
| Taxes, remuneration and social security | 45 | €761,063 | €608,768 | -€152,295 | -20.0% |
| Taxes | 450/3 | €86,494 | €63,560 | -€22,935 | -26.5% |
| Remuneration and social security | 454/9 | €674,569 | €545,209 | -€129,360 | -19.2% |
| Other amounts payable | 47/48 | €447,967 | €647,097 | +€199,130 | +44.5% |
| Accrued charges and deferred income | 492/3 | €165,130 | €173,713 | +€8,583 | +5.2% |
| Turnover | 70 | €4,767,019 | €4,982,987 | +€215,968 | +4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,059,463 | €967,247 | -€92,217 | -8.7% |
| Remuneration, social security and pensions | 62 | €3,078,818 | €3,159,871 | +€81,053 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,951 | €232,893 | +€14,942 | +6.9% |
| Other operating charges | 640/8 | €35,593 | €32,414 | -€3,180 | -8.9% |
| Gross operating margin | 9900 | €3,707,555 | €4,015,741 | +€308,185 | +8.3% |
| Operating profit (loss) | 9901 | €375,193 | €590,563 | +€215,370 | +57.4% |
| Financial income | 75/76B | €47,404 | €29,058 | -€18,347 | -38.7% |
| Recurring financial income | 75 | €47,404 | €29,058 | -€18,347 | -38.7% |
| Financial charges | 65/66B | €76,489 | €92,196 | +€15,708 | +20.5% |
| Recurring financial charges | 65 | €76,489 | €92,196 | +€15,708 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €346,109 | €527,425 | +€181,316 | +52.4% |
| Income taxes | 67/77 | €7,384 | €274 | -€7,110 | -96.3% |
| Profit (loss) for the period | 9904 | €338,725 | €527,150 | +€188,425 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €338,725 | €527,150 | +€188,425 | +55.6% |
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 8 October 2026 via checked.be.