CLIC AFER: 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.
CLIC AFER
Largest movements
- Receivables within one year -€19,709
down €19,709 (-94.5%), from €20,855 to €1,146
- Cash +€1,859
up €1,859 (+294%), from €633 to €2,492
mainly Receivables within one year (+€19,709) and Trade debts (+€1,183)
- Tangible fixed assets -€1,138
down €1,138 (-71.6%), from €1,589 to €451
of which Furniture and vehicles: -€825
- Deferred charges and accrued income +€513
new in 2025: €513
- Other debts -€11,940
down €11,940 (-63.1%), from €18,933 to €6,992
- Profit (loss) carried forward -€6,815
down €6,815 (-34.2%), from -€19,931 to -€26,746
- Trade debts +€1,183
up €1,183 (+844%), from €140 to €1,323
- Tax, wage and social debts -€903
down €903 (-25.9%), from €3,484 to €2,581
of which Taxes: -€985
- Gross operating margin +€8,258
up €8,258 (+71.6%), from €11,534 to €19,793
- Write-downs +€6,000
new in 2025: €6,000
- Depreciation -€2,392
down €2,392 (-67.8%), from €3,530 to €1,138
- Financial charges +€1,223
up €1,223 (+57.7%), from €2,121 to €3,344
- Other operating charges +€799
up €799 (+208%), from €384 to €1,184
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 | €23,077 | €4,601 | -€18,476 | -80.1% |
| Fixed assets | 21/28 | €1,589 | €451 | -€1,138 | -71.6% |
| Tangible fixed assets | 22/27 | €1,589 | €451 | -€1,138 | -71.6% |
| Furniture and vehicles | 24 | €962 | €138 | -€825 | -85.7% |
| Other tangible fixed assets | 26 | €626 | €313 | -€313 | -50.0% |
| Current assets | 29/58 | €21,488 | €4,150 | -€17,338 | -80.7% |
| Amounts receivable within one year | 40/41 | €20,855 | €1,146 | -€19,709 | -94.5% |
| Trade receivables | 40 | €20,855 | €1,146 | -€19,709 | -94.5% |
| Cash at bank and in hand | 54/58 | €633 | €2,492 | +€1,859 | +294% |
| Deferred charges and accrued income | 490/1 | - | €513 | +€513 | |
| Total equity and liabilities | 10/49 | €23,077 | €4,601 | -€18,476 | -80.1% |
| Equity | 10/15 | €520 | -€6,295 | -€6,815 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,931 | -€26,746 | -€6,815 | -34.2% |
| Amounts payable | 17/49 | €22,556 | €10,896 | -€11,660 | -51.7% |
| Amounts payable within one year | 42/48 | €22,556 | €10,896 | -€11,660 | -51.7% |
| Trade debts | 44 | €140 | €1,323 | +€1,183 | +844% |
| Suppliers | 440/4 | €140 | €1,323 | +€1,183 | +844% |
| Taxes, remuneration and social security | 45 | €3,484 | €2,581 | -€903 | -25.9% |
| Taxes | 450/3 | €2,538 | €1,553 | -€985 | -38.8% |
| Remuneration and social security | 454/9 | €946 | €1,028 | +€82 | +8.7% |
| Other amounts payable | 47/48 | €18,933 | €6,992 | -€11,940 | -63.1% |
| Remuneration, social security and pensions | 62 | €15,711 | €14,943 | -€768 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €1,138 | -€2,392 | -67.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €384 | €1,184 | +€799 | +208% |
| Non-recurring operating charges | 66A | €395 | - | -€395 | |
| Gross operating margin | 9900 | €11,534 | €19,793 | +€8,258 | +71.6% |
| Operating profit (loss) | 9901 | -€8,486 | -€3,472 | +€5,014 | +59.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,121 | €3,344 | +€1,223 | +57.7% |
| Recurring financial charges | 65 | €2,121 | €3,344 | +€1,223 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,606 | -€6,815 | +€3,790 | +35.7% |
| Profit (loss) for the period | 9904 | -€10,606 | -€6,815 | +€3,790 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,606 | -€6,815 | +€3,790 | +35.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.