Clicteur Arne Construct: 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.
Clicteur Arne Construct
Largest movements
- Receivables within one year -€95,233
down €95,233 (-31.3%), from €304,599 to €209,365
of which Trade receivables: -€104,168
- Tangible fixed assets -€57,122
down €57,122 (-21.8%), from €261,958 to €204,835
of which Furniture and vehicles: -€33,347
- Deferred charges and accrued income +€6,847
up €6,847 (+164.3%), from €4,168 to €11,015
- Profit (loss) carried forward -€178,270
new in 2025: -€178,270
- Other debts +€82,607
up €82,607 (+364.8%), from €22,645 to €105,252
- Debts after one year -€43,272
down €43,272 (-21.7%), from €199,672 to €156,400
- Tax, wage and social debts -€11,522
down €11,522 (-47.8%), from €24,111 to €12,589
of which Remuneration and social security: -€6,337
- Trade debts +€8,138
up €8,138 (+2.7%), from €306,383 to €314,521
- Gross operating margin -€104,709
down €104,709 (-24.8%), from €422,118 to €317,409
- Staff costs +€82,543
up €82,543 (+24.2%), from €340,452 to €422,995
- Financial charges -€6,309
down €6,309 (-38.9%), from €16,212 to €9,903
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 | €606,818 | €461,331 | -€145,487 | -24.0% |
| Fixed assets | 21/28 | €264,583 | €207,460 | -€57,122 | -21.6% |
| Tangible fixed assets | 22/27 | €261,958 | €204,835 | -€57,122 | -21.8% |
| Land and buildings | 22 | €118,454 | €112,272 | -€6,182 | -5.2% |
| Plant, machinery and equipment | 23 | €45,001 | €27,408 | -€17,593 | -39.1% |
| Furniture and vehicles | 24 | €98,503 | €65,156 | -€33,347 | -33.9% |
| Financial fixed assets | 28 | €2,625 | €2,625 | = | 0.0% |
| Current assets | 29/58 | €342,235 | €253,871 | -€88,365 | -25.8% |
| Stocks and contracts in progress | 3 | €33,426 | €32,591 | -€836 | -2.5% |
| Stocks | 30/36 | €33,426 | €32,591 | -€836 | -2.5% |
| Amounts receivable within one year | 40/41 | €304,599 | €209,365 | -€95,233 | -31.3% |
| Trade receivables | 40 | €244,477 | €140,309 | -€104,168 | -42.6% |
| Other amounts receivable | 41 | €60,121 | €69,056 | +€8,935 | +14.9% |
| Cash at bank and in hand | 54/58 | €42 | €900 | +€857 | +2020.2% |
| Deferred charges and accrued income | 490/1 | €4,168 | €11,015 | +€6,847 | +164.3% |
| Total equity and liabilities | 10/49 | €606,818 | €461,331 | -€145,487 | -24.0% |
| Equity | 10/15 | €7,569 | -€170,702 | -€178,270 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,569 | €6,569 | = | 0.0% |
| Distributable reserves | 133 | €6,569 | €6,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€178,270 | -€178,270 | |
| Amounts payable | 17/49 | €599,249 | €632,033 | +€32,784 | +5.5% |
| Amounts payable after more than one year | 17 | €199,672 | €156,400 | -€43,272 | -21.7% |
| Financial debts | 170/4 | €199,672 | €156,400 | -€43,272 | -21.7% |
| Amounts payable within one year | 42/48 | €399,578 | €475,633 | +€76,055 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €46,439 | €43,272 | -€3,168 | -6.8% |
| Trade debts | 44 | €306,383 | €314,521 | +€8,138 | +2.7% |
| Suppliers | 440/4 | €306,383 | €314,521 | +€8,138 | +2.7% |
| Taxes, remuneration and social security | 45 | €24,111 | €12,589 | -€11,522 | -47.8% |
| Taxes | 450/3 | €6,423 | €1,237 | -€5,186 | -80.7% |
| Remuneration and social security | 454/9 | €17,688 | €11,351 | -€6,337 | -35.8% |
| Other amounts payable | 47/48 | €22,645 | €105,252 | +€82,607 | +364.8% |
| Remuneration, social security and pensions | 62 | €340,452 | €422,995 | +€82,543 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,415 | €60,006 | +€591 | +1.0% |
| Other operating charges | 640/8 | €3,654 | €2,775 | -€879 | -24.1% |
| Gross operating margin | 9900 | €422,118 | €317,409 | -€104,709 | -24.8% |
| Operating profit (loss) | 9901 | €18,597 | -€168,367 | -€186,965 | |
| Financial income | 75/76B | €805 | €0 | -€805 | -100.0% |
| Recurring financial income | 75 | €805 | €0 | -€805 | -100.0% |
| Financial charges | 65/66B | €16,212 | €9,903 | -€6,309 | -38.9% |
| Recurring financial charges | 65 | €16,212 | €9,903 | -€6,309 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €3,190 | -€178,270 | -€181,461 | |
| Income taxes | 67/77 | €2,171 | €0 | -€2,171 | -100.0% |
| Profit (loss) for the period | 9904 | €1,019 | -€178,270 | -€179,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,019 | -€178,270 | -€179,290 |
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 10 October 2026 via checked.be.