CLICK LAB: 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.
CLICK LAB
Largest movements
- Tangible fixed assets -€15,378
down €15,378 (-6.1%), from €252,218 to €236,840
of which Land and buildings: -€10,165
- Receivables within one year -€11,523
down €11,523 (-18.0%), from €64,064 to €52,541
of which Trade receivables: -€8,201
- Profit (loss) carried forward -€38,215
down €38,215 (-45.0%), from -€84,944 to -€123,158
- Other debts +€21,851
up €21,851 (+19.1%), from €114,666 to €136,517
- Debts after one year -€9,811
down €9,811 (-15.7%), from €62,556 to €52,745
- Depreciation -€22,657
down €22,657 (-39.6%), from €57,200 to €34,543
- Gross operating margin -€12,331
down €12,331 (-89.6%), from €13,758 to €1,427
- Other operating charges +€2,592
up €2,592 (+444.3%), from €583 to €3,176
- Financial income +€1,966
new in 2024: €1,966
- Taxes +€805
new in 2024: €805
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,719 | €289,833 | -€26,886 | -8.5% |
| Fixed assets | 21/28 | €252,293 | €236,915 | -€15,378 | -6.1% |
| Tangible fixed assets | 22/27 | €252,218 | €236,840 | -€15,378 | -6.1% |
| Land and buildings | 22 | €236,667 | €226,502 | -€10,165 | -4.3% |
| Furniture and vehicles | 24 | €15,552 | €10,338 | -€5,214 | -33.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €64,426 | €52,918 | -€11,508 | -17.9% |
| Amounts receivable within one year | 40/41 | €64,064 | €52,541 | -€11,523 | -18.0% |
| Trade receivables | 40 | €30,249 | €22,048 | -€8,201 | -27.1% |
| Other amounts receivable | 41 | €33,815 | €30,493 | -€3,322 | -9.8% |
| Cash at bank and in hand | 54/58 | - | €377 | +€377 | |
| Deferred charges and accrued income | 490/1 | €362 | €0 | -€362 | -100.0% |
| Total equity and liabilities | 10/49 | €316,719 | €289,833 | -€26,886 | -8.5% |
| Equity | 10/15 | €29,016 | -€9,198 | -€38,215 | |
| Contributions | 10/11 | €103,600 | €103,600 | = | 0.0% |
| Outside capital | 11 | €103,600 | - | -€103,600 | |
| Other | 1109/19 | €103,600 | - | -€103,600 | |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,360 | €10,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,360 | €10,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,944 | -€123,158 | -€38,215 | -45.0% |
| Amounts payable | 17/49 | €287,702 | €299,031 | +€11,329 | +3.9% |
| Amounts payable after more than one year | 17 | €62,556 | €52,745 | -€9,811 | -15.7% |
| Financial debts | 170/4 | €62,556 | €52,745 | -€9,811 | -15.7% |
| Amounts payable within one year | 42/48 | €225,146 | €246,286 | +€21,140 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €9,656 | €9,871 | +€215 | +2.2% |
| Financial debts | 43 | €2,281 | €2,050 | -€230 | -10.1% |
| Credit institutions | 430/8 | - | €2,050 | +€2,050 | |
| Other loans | 439 | €2,281 | - | -€2,281 | |
| Trade debts | 44 | €1,502 | €0 | -€1,502 | -100.0% |
| Suppliers | 440/4 | €1,502 | €0 | -€1,502 | -100.0% |
| Advances received on contracts in progress | 46 | €96,907 | €96,907 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €135 | €941 | +€806 | +597.1% |
| Remuneration and social security | 454/9 | €135 | €941 | +€806 | +597.1% |
| Other amounts payable | 47/48 | €114,666 | €136,517 | +€21,851 | +19.1% |
| Non-recurring operating income | 76A | €578 | €0 | -€578 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,200 | €34,543 | -€22,657 | -39.6% |
| Other operating charges | 640/8 | €583 | €3,176 | +€2,592 | +444.3% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100.0% |
| Gross operating margin | 9900 | €13,758 | €1,427 | -€12,331 | -89.6% |
| Operating profit (loss) | 9901 | -€44,025 | -€36,292 | +€7,734 | +17.6% |
| Financial income | 75/76B | - | €1,966 | +€1,966 | |
| Recurring financial income | 75 | - | €1,966 | +€1,966 | |
| Financial charges | 65/66B | €3,781 | €3,084 | -€697 | -18.4% |
| Recurring financial charges | 65 | €3,781 | €3,084 | -€697 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€47,806 | -€37,410 | +€10,396 | +21.7% |
| Income taxes | 67/77 | - | €805 | +€805 | |
| Profit (loss) for the period | 9904 | -€47,806 | -€38,215 | +€9,591 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,806 | -€38,215 | +€9,591 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.