CLICQCONSULT: 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.
CLICQCONSULT
Largest movements
- Receivables after one year +€125,000
new in 2025: €125,000
- Financial fixed assets -€89,212
down €89,212 (-20.5%), from €434,859 to €345,647
- Current investments -€37,554
no longer reported in 2025 (was €37,554)
- Tangible fixed assets -€29,321
down €29,321 (-3.1%), from €957,878 to €928,558
of which Land and buildings: -€41,399
- Debts after one year -€66,299
down €66,299 (-8.8%), from €754,404 to €688,105
of which Financial debts: -€66,299
- Revaluation surpluses +€39,277
new in 2025: €39,277
- Trade debts -€21,302
down €21,302 (-40.5%), from €52,587 to €31,285
- Reserves +€18,000
up €18,000 (+3.4%), from €522,337 to €540,337
of which Distributable reserves: +€18,000
- Gross operating margin +€16,360
up €16,360 (+9.7%), from €168,665 to €185,026
- Staff costs +€14,759
up €14,759 (+29.9%), from €49,369 to €64,128
- Financial income +€13,914
up €13,914 (+409%), from €3,403 to €17,317
- Depreciation +€5,778
up €5,778 (+8.3%), from €69,667 to €75,446
- Taxes +€2,655
up €2,655 (+13.9%), from €19,135 to €21,790
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 | €1,474,522 | €1,443,819 | -€30,703 | -2.1% |
| Fixed assets | 21/28 | €1,392,738 | €1,274,205 | -€118,533 | -8.5% |
| Tangible fixed assets | 22/27 | €957,878 | €928,558 | -€29,321 | -3.1% |
| Land and buildings | 22 | €878,196 | €836,796 | -€41,399 | -4.7% |
| Plant, machinery and equipment | 23 | €51,295 | €70,281 | +€18,987 | +37.0% |
| Furniture and vehicles | 24 | €28,388 | €21,480 | -€6,908 | -24.3% |
| Financial fixed assets | 28 | €434,859 | €345,647 | -€89,212 | -20.5% |
| Current assets | 29/58 | €81,784 | €169,614 | +€87,830 | +107% |
| Amounts receivable after more than one year | 29 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €43,947 | €37,930 | -€6,017 | -13.7% |
| Trade receivables | 40 | €43,726 | €37,930 | -€5,796 | -13.3% |
| Other amounts receivable | 41 | €221 | - | -€221 | |
| Current investments | 50/53 | €37,554 | - | -€37,554 | |
| Cash at bank and in hand | 54/58 | €44 | €6,684 | +€6,640 | +15,008% |
| Deferred charges and accrued income | 490/1 | €239 | - | -€239 | |
| Total equity and liabilities | 10/49 | €1,474,522 | €1,443,819 | -€30,703 | -2.1% |
| Equity | 10/15 | €530,923 | €589,213 | +€58,290 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €39,277 | +€39,277 | |
| Reserves | 13 | €522,337 | €540,337 | +€18,000 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €520,477 | €538,477 | +€18,000 | +3.5% |
| Profit (loss) carried forward | 14 | €2,386 | €3,399 | +€1,013 | +42.5% |
| Amounts payable | 17/49 | €943,599 | €854,605 | -€88,993 | -9.4% |
| Amounts payable after more than one year | 17 | €754,404 | €688,105 | -€66,299 | -8.8% |
| Financial debts | 170/4 | €751,704 | €685,405 | -€66,299 | -8.8% |
| Other amounts payable | 178/9 | €2,700 | €2,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €189,195 | €166,501 | -€22,694 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €66,299 | €66,299 | = | 0.0% |
| Trade debts | 44 | €52,587 | €31,285 | -€21,302 | -40.5% |
| Suppliers | 440/4 | €52,587 | €31,285 | -€21,302 | -40.5% |
| Advances received on contracts in progress | 46 | - | €9,378 | +€9,378 | |
| Taxes, remuneration and social security | 45 | €57,555 | €44,400 | -€13,155 | -22.9% |
| Taxes | 450/3 | €52,780 | €36,764 | -€16,016 | -30.3% |
| Remuneration and social security | 454/9 | €4,775 | €7,636 | +€2,861 | +59.9% |
| Other amounts payable | 47/48 | €12,753 | €15,138 | +€2,385 | +18.7% |
| Remuneration, social security and pensions | 62 | €49,369 | €64,128 | +€14,759 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,667 | €75,446 | +€5,778 | +8.3% |
| Other operating charges | 640/8 | €13,581 | €15,868 | +€2,286 | +16.8% |
| Gross operating margin | 9900 | €168,665 | €185,026 | +€16,360 | +9.7% |
| Operating profit (loss) | 9901 | €36,048 | €29,584 | -€6,464 | -17.9% |
| Financial income | 75/76B | €3,403 | €17,317 | +€13,914 | +409% |
| Recurring financial income | 75 | €3,403 | €17,317 | +€13,914 | +409% |
| Financial charges | 65/66B | €6,444 | €6,098 | -€345 | -5.4% |
| Recurring financial charges | 65 | €6,444 | €6,098 | -€345 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €33,007 | €40,803 | +€7,796 | +23.6% |
| Income taxes | 67/77 | €19,135 | €21,790 | +€2,655 | +13.9% |
| Profit (loss) for the period | 9904 | €13,872 | €19,013 | +€5,141 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,872 | €19,013 | +€5,141 | +37.1% |
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 17 October 2026 via checked.be.