CLICOPTIC: 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.
CLICOPTIC
Largest movements
- Tangible fixed assets -€48,142
down €48,142 (-4.3%), from €1.1m to €1.1m
of which Land and buildings: -€46,210
- Receivables within one year +€37,929
up €37,929 (+108.6%), from €34,932 to €72,862
of which Trade receivables: +€23,338
- Debts after one year -€60,905
down €60,905 (-11.2%), from €542,457 to €481,552
- Profit (loss) carried forward +€50,511
up €50,511 (+7.0%), from -€726,189 to -€675,677
- Trade debts -€42,613
down €42,613 (-67.4%), from €63,202 to €20,588
- Other debts +€21,193
up €21,193 (+4.6%), from €462,451 to €483,644
- Gross operating margin +€34,935
up €34,935 (+37.1%), from €94,224 to €129,159
- Financial charges -€3,646
down €3,646 (-14.2%), from €25,626 to €21,981
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 | €1,172,098 | €1,150,641 | -€21,457 | -1.8% |
| Fixed assets | 21/28 | €1,117,288 | €1,065,846 | -€51,442 | -4.6% |
| Tangible fixed assets | 22/27 | €1,113,988 | €1,065,846 | -€48,142 | -4.3% |
| Land and buildings | 22 | €1,106,549 | €1,060,340 | -€46,210 | -4.2% |
| Plant, machinery and equipment | 23 | €5,953 | €3,969 | -€1,984 | -33.3% |
| Furniture and vehicles | 24 | €1,486 | €1,538 | +€52 | +3.5% |
| Financial fixed assets | 28 | €3,300 | - | -€3,300 | |
| Current assets | 29/58 | €54,810 | €84,795 | +€29,985 | +54.7% |
| Amounts receivable within one year | 40/41 | €34,932 | €72,862 | +€37,929 | +108.6% |
| Trade receivables | 40 | €29,135 | €52,473 | +€23,338 | +80.1% |
| Other amounts receivable | 41 | €5,797 | €20,388 | +€14,591 | +251.7% |
| Cash at bank and in hand | 54/58 | €19,878 | €9,977 | -€9,901 | -49.8% |
| Deferred charges and accrued income | 490/1 | - | €1,956 | +€1,956 | |
| Total equity and liabilities | 10/49 | €1,172,098 | €1,150,641 | -€21,457 | -1.8% |
| Equity | 10/15 | €40,656 | €91,168 | +€50,511 | +124.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €760,645 | €760,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€726,189 | -€675,677 | +€50,511 | +7.0% |
| Amounts payable | 17/49 | €1,131,442 | €1,059,473 | -€71,969 | -6.4% |
| Amounts payable after more than one year | 17 | €542,457 | €481,552 | -€60,905 | -11.2% |
| Financial debts | 170/4 | €542,457 | €481,552 | -€60,905 | -11.2% |
| Amounts payable within one year | 42/48 | €588,946 | €577,921 | -€11,025 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €59,752 | €60,377 | +€625 | +1.0% |
| Trade debts | 44 | €63,202 | €20,588 | -€42,613 | -67.4% |
| Suppliers | 440/4 | €63,202 | €20,588 | -€42,613 | -67.4% |
| Taxes, remuneration and social security | 45 | €3,541 | €13,312 | +€9,771 | +275.9% |
| Taxes | 450/3 | €3,541 | €13,312 | +€9,771 | +275.9% |
| Other amounts payable | 47/48 | €462,451 | €483,644 | +€21,193 | +4.6% |
| Accrued charges and deferred income | 492/3 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,100 | €49,048 | -€52 | -0.1% |
| Other operating charges | 640/8 | €7,415 | €7,648 | +€233 | +3.1% |
| Gross operating margin | 9900 | €94,224 | €129,159 | +€34,935 | +37.1% |
| Operating profit (loss) | 9901 | €37,709 | €72,463 | +€34,754 | +92.2% |
| Financial income | 75/76B | €55 | €29 | -€26 | -47.2% |
| Recurring financial income | 75 | €55 | €29 | -€26 | -47.2% |
| Financial charges | 65/66B | €25,626 | €21,981 | -€3,646 | -14.2% |
| Recurring financial charges | 65 | €25,626 | €21,981 | -€3,646 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €12,138 | €50,511 | +€38,373 | +316.1% |
| Profit (loss) for the period | 9904 | €12,138 | €50,511 | +€38,373 | +316.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,138 | €50,511 | +€38,373 | +316.1% |
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 6 October 2026 via checked.be.