CLICK AND RENT: 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.
CLICK AND RENT
Largest movements
- Intangible fixed assets -€23,256
down €23,256 (-27.5%), from €84,433 to €61,177
- Cash -€1,231
down €1,231 (-46.1%), from €2,668 to €1,437
mainly Debts after one year (-€15,353) and Trade debts (-€13,600)
- Receivables within one year +€1,167
up €1,167 (+340%), from €344 to €1,510
of which Trade receivables: +€1,385
- Debts after one year -€15,353
down €15,353 (-36.0%), from €42,694 to €27,342
- Trade debts -€13,600
no longer reported in 2025 (was €13,600)
- Other debts +€7,202
up €7,202 (+60.0%), from €12,000 to €19,202
- Profit (loss) carried forward -€4,391
down €4,391 (-25.9%), from -€16,963 to -€21,355
- Tax, wage and social debts +€1,939
up €1,939 (+760%), from €255 to €2,194
- Gross operating margin +€12,692
up €12,692, from -€2,955 to €9,737
- Depreciation -€839
down €839 (-7.8%), from €10,783 to €9,944
- Financial charges +€135
up €135 (+3.4%), from €3,920 to €4,055
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 | €87,733 | €64,125 | -€23,609 | -26.9% |
| Fixed assets | 21/28 | €84,721 | €61,177 | -€23,544 | -27.8% |
| Intangible fixed assets | 21 | €84,433 | €61,177 | -€23,256 | -27.5% |
| Tangible fixed assets | 22/27 | €288 | - | -€288 | |
| Furniture and vehicles | 24 | €288 | - | -€288 | |
| Current assets | 29/58 | €3,012 | €2,947 | -€65 | -2.1% |
| Amounts receivable within one year | 40/41 | €344 | €1,510 | +€1,167 | +340% |
| Trade receivables | 40 | €125 | €1,510 | +€1,385 | +1,106% |
| Other amounts receivable | 41 | €218 | - | -€218 | |
| Cash at bank and in hand | 54/58 | €2,668 | €1,437 | -€1,231 | -46.1% |
| Total equity and liabilities | 10/49 | €87,733 | €64,125 | -€23,609 | -26.9% |
| Equity | 10/15 | €3,037 | -€1,355 | -€4,391 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,963 | -€21,355 | -€4,391 | -25.9% |
| Amounts payable | 17/49 | €84,697 | €65,479 | -€19,217 | -22.7% |
| Amounts payable after more than one year | 17 | €42,694 | €27,342 | -€15,353 | -36.0% |
| Financial debts | 170/4 | €42,694 | €27,342 | -€15,353 | -36.0% |
| Amounts payable within one year | 42/48 | €42,003 | €38,138 | -€3,865 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €16,147 | €16,741 | +€594 | +3.7% |
| Trade debts | 44 | €13,600 | - | -€13,600 | |
| Suppliers | 440/4 | €13,600 | - | -€13,600 | |
| Taxes, remuneration and social security | 45 | €255 | €2,194 | +€1,939 | +760% |
| Taxes | 450/3 | €255 | €2,194 | +€1,939 | +760% |
| Other amounts payable | 47/48 | €12,000 | €19,202 | +€7,202 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,783 | €9,944 | -€839 | -7.8% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€2,955 | €9,737 | +€12,692 | |
| Operating profit (loss) | 9901 | -€13,802 | -€273 | +€13,529 | +98.0% |
| Financial charges | 65/66B | €3,920 | €4,055 | +€135 | +3.4% |
| Recurring financial charges | 65 | €3,920 | €4,055 | +€135 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,722 | -€4,327 | +€13,395 | +75.6% |
| Income taxes | 67/77 | - | €64 | +€64 | |
| Profit (loss) for the period | 9904 | -€17,722 | -€4,391 | +€13,331 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,722 | -€4,391 | +€13,331 | +75.2% |
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.