CLIC&COM: 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.
CLIC&COM
Largest movements
- Tangible fixed assets +€16,230
new in 2025: €16,230
- Receivables within one year +€11,153
up €11,153 (+29.4%), from €37,982 to €49,135
of which Trade receivables: +€11,926
- Current investments -€8,391
down €8,391 (-3.9%), from €216,690 to €208,298
- Reserves +€17,000
up €17,000 (+74.4%), from €22,859 to €39,859
of which Distributable reserves: +€17,000
- Depreciation +€6,209
up €6,209, from €0 to €6,209
- Gross operating margin +€5,545
up €5,545 (+25.0%), from €22,145 to €27,689
- Taxes +€1,822
up €1,822 (+79.7%), from €2,286 to €4,108
- Other operating charges +€1,788
up €1,788 (+423.8%), from €422 to €2,210
- Financial income +€310
up €310 (+14.5%), from €2,146 to €2,456
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 | €364,458 | €383,931 | +€19,473 | +5.3% |
| Fixed assets | 21/28 | - | €16,230 | +€16,230 | |
| Tangible fixed assets | 22/27 | - | €16,230 | +€16,230 | |
| Furniture and vehicles | 24 | - | €16,230 | +€16,230 | |
| Current assets | 29/58 | €364,458 | €367,701 | +€3,243 | +0.9% |
| Amounts receivable within one year | 40/41 | €37,982 | €49,135 | +€11,153 | +29.4% |
| Trade receivables | 40 | €36,858 | €48,785 | +€11,926 | +32.4% |
| Other amounts receivable | 41 | €1,124 | €351 | -€773 | -68.8% |
| Current investments | 50/53 | €216,690 | €208,298 | -€8,391 | -3.9% |
| Cash at bank and in hand | 54/58 | €108,758 | €109,960 | +€1,203 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,029 | €307 | -€722 | -70.1% |
| Total equity and liabilities | 10/49 | €364,458 | €383,931 | +€19,473 | +5.3% |
| Equity | 10/15 | €359,945 | €377,298 | +€17,352 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,859 | €39,859 | +€17,000 | +74.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22,859 | €39,859 | +€17,000 | +74.4% |
| Profit (loss) carried forward | 14 | €318,494 | €318,846 | +€352 | +0.1% |
| Amounts payable | 17/49 | €4,512 | €6,633 | +€2,121 | +47.0% |
| Amounts payable within one year | 42/48 | €4,444 | €6,633 | +€2,189 | +49.2% |
| Trade debts | 44 | €524 | €521 | -€4 | -0.7% |
| Suppliers | 440/4 | €524 | €521 | -€4 | -0.7% |
| Taxes, remuneration and social security | 45 | €798 | €1,817 | +€1,018 | +127.6% |
| Taxes | 450/3 | €798 | €1,817 | +€1,018 | +127.6% |
| Other amounts payable | 47/48 | €3,121 | €4,296 | +€1,174 | +37.6% |
| Accrued charges and deferred income | 492/3 | €68 | €0 | -€68 | -100.0% |
| Non-recurring operating income | 76A | - | €3,411 | +€3,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €6,209 | +€6,209 | |
| Other operating charges | 640/8 | €422 | €2,210 | +€1,788 | +423.8% |
| Gross operating margin | 9900 | €22,145 | €27,689 | +€5,545 | +25.0% |
| Operating profit (loss) | 9901 | €21,723 | €19,270 | -€2,453 | -11.3% |
| Financial income | 75/76B | €2,146 | €2,456 | +€310 | +14.5% |
| Recurring financial income | 75 | €2,146 | €2,456 | +€310 | +14.5% |
| Financial charges | 65/66B | €259 | €266 | +€7 | +2.8% |
| Recurring financial charges | 65 | €259 | €266 | +€7 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €23,610 | €21,460 | -€2,150 | -9.1% |
| Income taxes | 67/77 | €2,286 | €4,108 | +€1,822 | +79.7% |
| Profit (loss) for the period | 9904 | €21,324 | €17,352 | -€3,971 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,324 | €17,352 | -€3,971 | -18.6% |
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 1 October 2026 via checked.be.