CLICATRA: 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.
CLICATRA
Largest movements
- Tangible fixed assets -€47,361
down €47,361 (-24.8%), from €190,876 to €143,515
- Cash +€13,535
up €13,535 (+24.5%), from €55,218 to €68,753
mainly Depreciation (+€47,361) and Other debts (+€28,762)
- Receivables within one year -€13,242
down €13,242 (-21.1%), from €62,668 to €49,427
of which Trade receivables: -€8,893
- Deferred charges and accrued income -€5,699
down €5,699 (-31.3%), from €18,200 to €12,500
- Reserves -€30,605
down €30,605 (-34.1%), from €89,804 to €59,199
of which Distributable reserves: -€30,605
- Other debts +€28,762
up €28,762 (+50.2%), from €57,343 to €86,104
- Trade debts -€25,419
down €25,419 (-93.1%), from €27,308 to €1,889
- Debts after one year -€24,902
down €24,902 (-24.6%), from €101,169 to €76,268
- Current portion of long-term debt -€7,470
down €7,470 (-23.1%), from €32,371 to €24,902
- Gross operating margin +€10,278
up €10,278 (+19.8%), from €51,907 to €62,185
- Taxes +€1,797
up €1,797 (+816%), from €220 to €2,017
- Financial income -€1,739
down €1,739 (-96.7%), from €1,799 to €60
- Financial charges -€1,481
down €1,481 (-19.0%), from €7,807 to €6,326
- Depreciation -€1,248
down €1,248 (-2.6%), from €48,609 to €47,361
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 | €327,192 | €274,425 | -€52,767 | -16.1% |
| Fixed assets | 21/28 | €191,106 | €143,745 | -€47,361 | -24.8% |
| Tangible fixed assets | 22/27 | €190,876 | €143,515 | -€47,361 | -24.8% |
| Plant, machinery and equipment | 23 | €1,761 | €965 | -€796 | -45.2% |
| Furniture and vehicles | 24 | €56,708 | €33,379 | -€23,329 | -41.1% |
| Leasing and similar rights | 25 | €128,449 | €105,898 | -€22,551 | -17.6% |
| Other tangible fixed assets | 26 | €3,959 | €3,274 | -€685 | -17.3% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €136,086 | €130,680 | -€5,406 | -4.0% |
| Amounts receivable within one year | 40/41 | €62,668 | €49,427 | -€13,242 | -21.1% |
| Trade receivables | 40 | €51,333 | €42,440 | -€8,893 | -17.3% |
| Other amounts receivable | 41 | €11,335 | €6,987 | -€4,348 | -38.4% |
| Cash at bank and in hand | 54/58 | €55,218 | €68,753 | +€13,535 | +24.5% |
| Deferred charges and accrued income | 490/1 | €18,200 | €12,500 | -€5,699 | -31.3% |
| Total equity and liabilities | 10/49 | €327,192 | €274,425 | -€52,767 | -16.1% |
| Equity | 10/15 | €101,875 | €77,799 | -€24,075 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,804 | €59,199 | -€30,605 | -34.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €23,680 | €23,680 | = | 0.0% |
| Distributable reserves | 133 | €66,124 | €35,519 | -€30,605 | -46.3% |
| Profit (loss) carried forward | 14 | -€6,529 | €0 | +€6,529 | |
| Amounts payable | 17/49 | €225,318 | €196,626 | -€28,692 | -12.7% |
| Amounts payable after more than one year | 17 | €101,169 | €76,268 | -€24,902 | -24.6% |
| Financial debts | 170/4 | €101,169 | €76,268 | -€24,902 | -24.6% |
| Amounts payable within one year | 42/48 | €123,069 | €119,279 | -€3,790 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €32,371 | €24,902 | -€7,470 | -23.1% |
| Trade debts | 44 | €27,308 | €1,889 | -€25,419 | -93.1% |
| Suppliers | 440/4 | €27,308 | €1,889 | -€25,419 | -93.1% |
| Taxes, remuneration and social security | 45 | €6,047 | €6,383 | +€336 | +5.6% |
| Taxes | 450/3 | €1,693 | €1,950 | +€257 | +15.2% |
| Remuneration and social security | 454/9 | €4,354 | €4,433 | +€79 | +1.8% |
| Other amounts payable | 47/48 | €57,343 | €86,104 | +€28,762 | +50.2% |
| Accrued charges and deferred income | 492/3 | €1,079 | €1,079 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,609 | €47,361 | -€1,248 | -2.6% |
| Other operating charges | 640/8 | €3,819 | €3,316 | -€503 | -13.2% |
| Gross operating margin | 9900 | €51,907 | €62,185 | +€10,278 | +19.8% |
| Operating profit (loss) | 9901 | -€521 | €11,508 | +€12,029 | |
| Financial income | 75/76B | €1,799 | €60 | -€1,739 | -96.7% |
| Recurring financial income | 75 | €1,799 | €60 | -€1,739 | -96.7% |
| Financial charges | 65/66B | €7,807 | €6,326 | -€1,481 | -19.0% |
| Recurring financial charges | 65 | €7,807 | €6,326 | -€1,481 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,529 | €5,241 | +€11,771 | |
| Income taxes | 67/77 | €220 | €2,017 | +€1,797 | +816% |
| Profit (loss) for the period | 9904 | -€6,750 | €3,225 | +€9,974 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,750 | €3,225 | +€9,974 |
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 18 October 2026 via checked.be.