CLICQUE CONSTRUCTIONS: 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.
CLICQUE CONSTRUCTIONS
Largest movements
- Cash +€139,619
up €139,619 (+1523.3%), from €9,166 to €148,785
mainly Current investments (+€103,790) and Net result for the year (+€50,125)
- Current investments -€103,790
down €103,790 (-99.6%), from €104,162 to €372
- Tangible fixed assets -€15,822
down €15,822 (-4.4%), from €362,448 to €346,626
of which Land and buildings: -€15,079
- Receivables within one year +€8,334
up €8,334 (+273.1%), from €3,052 to €11,385
of which Trade receivables: +€6,480
- Other debts +€45,187
up €45,187 (+125.4%), from €36,044 to €81,231
- Debts after one year -€30,896
down €30,896 (-77.1%), from €40,086 to €9,191
- Gross operating margin -€2,545
down €2,545 (-2.4%), from €106,293 to €103,747
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 | €479,565 | €507,948 | +€28,384 | +5.9% |
| Fixed assets | 21/28 | €362,448 | €346,626 | -€15,822 | -4.4% |
| Tangible fixed assets | 22/27 | €362,448 | €346,626 | -€15,822 | -4.4% |
| Land and buildings | 22 | €359,477 | €344,397 | -€15,079 | -4.2% |
| Plant, machinery and equipment | 23 | €2,971 | €2,228 | -€743 | -25.0% |
| Current assets | 29/58 | €117,117 | €161,323 | +€44,206 | +37.7% |
| Amounts receivable within one year | 40/41 | €3,052 | €11,385 | +€8,334 | +273.1% |
| Trade receivables | 40 | €0 | €6,480 | +€6,480 | |
| Other amounts receivable | 41 | €3,052 | €4,905 | +€1,853 | +60.7% |
| Current investments | 50/53 | €104,162 | €372 | -€103,790 | -99.6% |
| Cash at bank and in hand | 54/58 | €9,166 | €148,785 | +€139,619 | +1523.3% |
| Deferred charges and accrued income | 490/1 | €738 | €781 | +€43 | +5.8% |
| Total equity and liabilities | 10/49 | €479,565 | €507,948 | +€28,384 | +5.9% |
| Equity | 10/15 | €354,852 | €359,706 | +€4,854 | +1.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €324,852 | €329,706 | +€4,854 | +1.5% |
| Distributable reserves | 133 | €324,852 | €329,706 | +€4,854 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,713 | €148,243 | +€23,530 | +18.9% |
| Amounts payable after more than one year | 17 | €40,086 | €9,191 | -€30,896 | -77.1% |
| Financial debts | 170/4 | €40,086 | €9,191 | -€30,896 | -77.1% |
| Amounts payable within one year | 42/48 | €84,626 | €139,052 | +€54,426 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €29,621 | €29,734 | +€113 | +0.4% |
| Trade debts | 44 | €1,430 | €6,400 | +€4,970 | +347.6% |
| Suppliers | 440/4 | €1,430 | €6,400 | +€4,970 | +347.6% |
| Taxes, remuneration and social security | 45 | €17,531 | €21,687 | +€4,156 | +23.7% |
| Taxes | 450/3 | €17,531 | €20,308 | +€2,777 | +15.8% |
| Remuneration and social security | 454/9 | - | €1,380 | +€1,380 | |
| Other amounts payable | 47/48 | €36,044 | €81,231 | +€45,187 | +125.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,822 | €15,822 | = | 0.0% |
| Other operating charges | 640/8 | €13,675 | €14,116 | +€441 | +3.2% |
| Gross operating margin | 9900 | €106,293 | €103,747 | -€2,545 | -2.4% |
| Operating profit (loss) | 9901 | €76,795 | €73,809 | -€2,986 | -3.9% |
| Financial income | 75/76B | €531 | €434 | -€97 | -18.3% |
| Recurring financial income | 75 | €531 | €434 | -€97 | -18.3% |
| Financial charges | 65/66B | €989 | €727 | -€262 | -26.5% |
| Recurring financial charges | 65 | €989 | €727 | -€262 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €76,337 | €73,516 | -€2,821 | -3.7% |
| Income taxes | 67/77 | €24,289 | €23,391 | -€898 | -3.7% |
| Profit (loss) for the period | 9904 | €52,048 | €50,125 | -€1,924 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,048 | €50,125 | -€1,924 | -3.7% |
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 7 October 2026 via checked.be.