CLICTELIA: 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.
What changed
CLICTELIA
NACE 46.190, Agents in non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€97,946
2024 · €3,082-€101,028
Equity
€1.6m
2024 · €902,453+€713,388
Cash
€3.7m
2024 · €931,276+€2.7m
Balance sheet total
€6.3m
2024 · €1.6m+€4.7m
Largest movements
Assets
- Cash +€2.7m
up €2.7m (+292.2%), from €931,276 to €3.7m
mainly Other debts (+€2.9m) and Contributions, distributions and other (+€811,334)
- Receivables within one year +€1.8m
up €1.8m (+703.5%), from €259,580 to €2.1m
of which Trade receivables: +€1.4m
- Intangible fixed assets +€135,906
up €135,906 (+39.3%), from €345,879 to €481,785
Equity and liabilities
- Other debts +€2.9m
new in 2025: €2.9m
- Reserves +€782,160
up €782,160 (+1955400.0%), from €40 to €782,200
of which Distributable reserves: +€782,160
- Trade debts +€682,287
up €682,287 (+644.7%), from €105,829 to €788,116
- Tax, wage and social debts +€292,074
up €292,074 (+119.2%), from €244,980 to €537,054
of which Remuneration and social security: +€147,255
- Advances received +€114,586
up €114,586 (+39.3%), from €291,243 to €405,829
Income statement
- Turnover +€11.4m
new in 2025: €11.4m
- Goods and materials +€7.1m
new in 2025: €7.1m
- Services and other goods +€2.8m
new in 2025: €2.8m
- Gross operating margin -€997,697
no longer reported in 2025 (was €997,697)
- Staff costs +€783,367
up €783,367 (+98.8%), from €793,239 to €1.6m
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.
Result 2024
€3,082
Turnover
+€11.4m
Other operating income
+€227,244
Goods and materials
-€7.1m
Services and other goods
-€2.8m
Staff costs
-€783,367
Depreciation
-€46,948
Other operating charges
-€5,761
Other operating items
-€997,697
Financial income
+€15,008
Financial charges
-€54,649
Taxes
-€7,836
Result 2025
-€97,946
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.
From operations
+€2.3m
Investment
-€366,018
Financing
+€798,843
Cash 2024
€931,276
From operations (derived)
+€2.3m
Net result for the year
-€97,946
Depreciation
+€226,439
Receivables within one year
-€1.8m
Deferred charges and accrued income
-€16,846
Trade debts
+€682,287
Tax, wage and social debts
+€292,074
Advances received
+€114,586
Other debts
+€2.9m
Investment (derived)
-€366,018
Investment in fixed assets (net)
-€366,018
Financing
+€798,843
Debts after one year
-€9,486
Current portion of long-term debt
-€3,005
Contributions, distributions and other
+€811,334
Cash 2025
€3.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,577,739 | €6,281,385 | +€4.7m | +298.1% |
| Formation expenses | 20 | - | €205 | +€205 | |
| Fixed assets | 21/28 | €374,169 | €513,544 | +€139,375 | +37.2% |
| Intangible fixed assets | 21 | €345,879 | €481,785 | +€135,906 | +39.3% |
| Tangible fixed assets | 22/27 | €24,761 | €24,082 | -€679 | -2.7% |
| Plant, machinery and equipment | 23 | - | €8,673 | +€8,673 | |
| Furniture and vehicles | 24 | €24,761 | €15,409 | -€9,352 | -37.8% |
| Financial fixed assets | 28 | €3,528 | €7,676 | +€4,148 | +117.6% |
| Other financial fixed assets | 284/8 | - | €7,676 | +€7,676 | |
| Amounts receivable and cash guarantees | 285/8 | - | €7,676 | +€7,676 | |
| Current assets | 29/58 | €1,203,570 | €5,767,636 | +€4.6m | +379.2% |
| Amounts receivable within one year | 40/41 | €259,580 | €2,085,693 | +€1.8m | +703.5% |
| Trade receivables | 40 | €259,580 | €1,663,491 | +€1.4m | +540.8% |
| Other amounts receivable | 41 | - | €422,202 | +€422,202 | |
| Cash at bank and in hand | 54/58 | €931,276 | €3,652,382 | +€2.7m | +292.2% |
| Deferred charges and accrued income | 490/1 | €12,715 | €29,561 | +€16,846 | +132.5% |
| Total equity and liabilities | 10/49 | €1,577,739 | €6,281,385 | +€4.7m | +298.1% |
| Equity | 10/15 | €902,453 | €1,615,841 | +€713,388 | +79.0% |
| Contributions | 10/11 | €542,200 | €571,374 | +€29,174 | +5.4% |
| Capital | 10 | €542,200 | €542,200 | = | 0.0% |
| Issued capital | 100 | €542,200 | €542,200 | = | 0.0% |
| Outside capital | 11 | - | €29,174 | +€29,174 | |
| Other | 1109/19 | - | €29,174 | +€29,174 | |
| Reserves | 13 | €40 | €782,200 | +€782,160 | +1955400.0% |
| Non-distributable reserves | 130/1 | €40 | €40 | = | 0.0% |
| Legal reserve | 130 | €40 | €40 | = | 0.0% |
| Distributable reserves | 133 | - | €782,160 | +€782,160 | |
| Profit (loss) carried forward | 14 | €360,213 | €262,267 | -€97,946 | -27.2% |
| Amounts payable | 17/49 | €675,285 | €4,665,544 | +€4.0m | +590.9% |
| Amounts payable after more than one year | 17 | €20,743 | €11,257 | -€9,486 | -45.7% |
| Financial debts | 170/4 | €20,743 | €11,257 | -€9,486 | -45.7% |
| Credit institutions | 173 | - | €11,257 | +€11,257 | |
| Amounts payable within one year | 42/48 | €654,542 | €4,654,287 | +€4.0m | +611.1% |
| Current portion of amounts payable after more than one year | 42 | €12,491 | €9,486 | -€3,005 | -24.1% |
| Trade debts | 44 | €105,829 | €788,116 | +€682,287 | +644.7% |
| Suppliers | 440/4 | €105,829 | €788,116 | +€682,287 | +644.7% |
| Advances received on contracts in progress | 46 | €291,243 | €405,829 | +€114,586 | +39.3% |
| Taxes, remuneration and social security | 45 | €244,980 | €537,054 | +€292,074 | +119.2% |
| Taxes | 450/3 | €61,247 | €206,066 | +€144,819 | +236.5% |
| Remuneration and social security | 454/9 | €183,733 | €330,988 | +€147,255 | +80.1% |
| Other amounts payable | 47/48 | - | €2,913,801 | +€2.9m | |
| Operating income | 70/76A | - | €11,641,831 | +€11.6m | |
| Turnover | 70 | - | €11,414,587 | +€11.4m | |
| Other operating income | 74 | - | €227,244 | +€227,244 | |
| Operating charges | 60/66A | - | €11,672,335 | +€11.7m | |
| Goods for resale, raw materials and consumables | 60 | - | €7,079,051 | +€7.1m | |
| Purchases | 600/8 | - | €7,079,051 | +€7.1m | |
| Services and other goods | 61 | - | €2,782,558 | +€2.8m | |
| Remuneration, social security and pensions | 62 | €793,239 | €1,576,606 | +€783,367 | +98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,491 | €226,439 | +€46,948 | +26.2% |
| Other operating charges | 640/8 | €1,920 | €7,681 | +€5,761 | +300.1% |
| Gross operating margin | 9900 | €997,697 | - | -€997,697 | |
| Operating profit (loss) | 9901 | €23,047 | -€30,504 | -€53,551 | |
| Financial income | 75/76B | €61 | €15,069 | +€15,008 | +24619.5% |
| Recurring financial income | 75 | €61 | €15,069 | +€15,008 | +24619.5% |
| Income from current assets | 751 | - | €2,633 | +€2,633 | |
| Other financial income | 752/9 | - | €12,436 | +€12,436 | |
| Financial charges | 65/66B | €2,072 | €56,721 | +€54,649 | +2637.3% |
| Recurring financial charges | 65 | €2,072 | €56,721 | +€54,649 | +2637.3% |
| Debt charges | 650 | - | €25,023 | +€25,023 | |
| Other financial charges | 652/9 | - | €31,698 | +€31,698 | |
| Profit (loss) for the period before taxes | 9903 | €21,036 | -€72,156 | -€93,192 | |
| Income taxes | 67/77 | €17,954 | €25,790 | +€7,836 | +43.6% |
| Taxes | 670/3 | - | €25,790 | +€25,790 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €3,082 | -€97,946 | -€101,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,082 | -€97,946 | -€101,028 |
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 30 September 2026 via checked.be.