CLICK-CLACK: 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-CLACK
Largest movements
- Tangible fixed assets +€58,620
up €58,620 (+122.7%), from €47,778 to €106,398
of which Furniture and vehicles: +€64,195
- Receivables within one year -€33,571
down €33,571 (-41.3%), from €81,203 to €47,632
- Cash +€2,619
up €2,619 (+18.1%), from €14,432 to €17,052
mainly Net result for the year (+€92,126) and Receivables within one year (+€33,571)
- Deferred charges and accrued income +€2,241
up €2,241 (+101.6%), from €2,206 to €4,447
- Profit (loss) carried forward +€92,126
up €92,126 (+34.5%), from -€266,805 to -€174,679
- Debts after one year -€71,261
down €71,261 (-19.4%), from €367,613 to €296,353
- Trade debts +€13,810
up €13,810 (+67.2%), from €20,562 to €34,372
- Tax, wage and social debts -€4,767
down €4,767 (-52.5%), from €9,086 to €4,319
- Gross operating margin +€30,674
up €30,674 (+36.5%), from €84,057 to €114,731
- Depreciation +€3,774
up €3,774 (+20.2%), from €18,683 to €22,457
- Financial income +€3,403
up €3,403 (+599.1%), from €568 to €3,971
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 | €145,963 | €175,872 | +€29,909 | +20.5% |
| Fixed assets | 21/28 | €48,121 | €106,741 | +€58,620 | +121.8% |
| Tangible fixed assets | 22/27 | €47,778 | €106,398 | +€58,620 | +122.7% |
| Plant, machinery and equipment | 23 | €14,160 | €16,843 | +€2,684 | +19.0% |
| Furniture and vehicles | 24 | €2,106 | €66,301 | +€64,195 | +3048.6% |
| Other tangible fixed assets | 26 | €31,512 | €23,253 | -€8,259 | -26.2% |
| Financial fixed assets | 28 | €343 | €343 | = | 0.0% |
| Current assets | 29/58 | €97,842 | €69,131 | -€28,711 | -29.3% |
| Amounts receivable within one year | 40/41 | €81,203 | €47,632 | -€33,571 | -41.3% |
| Trade receivables | 40 | €81,203 | €47,632 | -€33,571 | -41.3% |
| Cash at bank and in hand | 54/58 | €14,432 | €17,052 | +€2,619 | +18.1% |
| Deferred charges and accrued income | 490/1 | €2,206 | €4,447 | +€2,241 | +101.6% |
| Total equity and liabilities | 10/49 | €145,963 | €175,872 | +€29,909 | +20.5% |
| Equity | 10/15 | -€251,299 | -€159,172 | +€92,126 | +36.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,107 | €3,107 | = | 0.0% |
| Distributable reserves | 133 | €3,107 | €3,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,805 | -€174,679 | +€92,126 | +34.5% |
| Amounts payable | 17/49 | €397,261 | €335,044 | -€62,218 | -15.7% |
| Amounts payable after more than one year | 17 | €367,613 | €296,353 | -€71,261 | -19.4% |
| Other amounts payable | 178/9 | €367,613 | €296,353 | -€71,261 | -19.4% |
| Amounts payable within one year | 42/48 | €29,648 | €38,691 | +€9,043 | +30.5% |
| Trade debts | 44 | €20,562 | €34,372 | +€13,810 | +67.2% |
| Suppliers | 440/4 | €20,562 | €34,372 | +€13,810 | +67.2% |
| Taxes, remuneration and social security | 45 | €9,086 | €4,319 | -€4,767 | -52.5% |
| Taxes | 450/3 | €9,086 | €4,319 | -€4,767 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,683 | €22,457 | +€3,774 | +20.2% |
| Other operating charges | 640/8 | €2,395 | €3,433 | +€1,038 | +43.3% |
| Gross operating margin | 9900 | €84,057 | €114,731 | +€30,674 | +36.5% |
| Operating profit (loss) | 9901 | €62,980 | €88,841 | +€25,862 | +41.1% |
| Financial income | 75/76B | €568 | €3,971 | +€3,403 | +599.1% |
| Recurring financial income | 75 | €568 | €3,971 | +€3,403 | +599.1% |
| Financial charges | 65/66B | €802 | €525 | -€277 | -34.5% |
| Recurring financial charges | 65 | €802 | €525 | -€277 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €62,745 | €92,287 | +€29,541 | +47.1% |
| Income taxes | 67/77 | - | €160 | +€160 | |
| Profit (loss) for the period | 9904 | €62,745 | €92,126 | +€29,381 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,745 | €92,126 | +€29,381 | +46.8% |
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 10 October 2026 via checked.be.