CLIDERM: 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.
CLIDERM
Largest movements
- Receivables after one year -€153,000
down €153,000 (-55.6%), from €275,000 to €122,000
- Tangible fixed assets +€55,740
up €55,740 (+23.9%), from €233,412 to €289,153
of which Other tangible fixed assets: +€67,961
- Cash -€24,886
down €24,886 (-99.6%), from €24,982 to €96
mainly Contributions, distributions and other (-€133,850) and Investment in fixed assets (net) (-€98,687)
- Deferred charges and accrued income +€6,509
up €6,509 (+592%), from €1,100 to €7,609
- Other debts -€96,414
down €96,414 (-53.2%), from €181,125 to €84,710
- Debts after one year -€36,067
down €36,067 (-33.2%), from €108,656 to €72,589
- Tax, wage and social debts +€15,389
up €15,389 (+455%), from €3,381 to €18,771
of which Remuneration and social security: +€16,211
- Trade debts -€9,252
down €9,252 (-87.6%), from €10,562 to €1,310
- Contributions +€6,150
up €6,150 (+49.6%), from €12,400 to €18,550
- Gross operating margin -€45,003
down €45,003 (-13.6%), from €331,385 to €286,382
- Taxes -€17,559
down €17,559 (-27.3%), from €64,229 to €46,670
- Depreciation +€7,138
up €7,138 (+19.2%), from €37,088 to €44,226
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 | €556,596 | €437,885 | -€118,710 | -21.3% |
| Fixed assets | 21/28 | €239,150 | €293,610 | +€54,460 | +22.8% |
| Intangible fixed assets | 21 | €5,487 | €4,207 | -€1,280 | -23.3% |
| Tangible fixed assets | 22/27 | €233,412 | €289,153 | +€55,740 | +23.9% |
| Furniture and vehicles | 24 | €36,350 | €24,129 | -€12,220 | -33.6% |
| Other tangible fixed assets | 26 | €197,063 | €265,024 | +€67,961 | +34.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €317,446 | €144,275 | -€173,171 | -54.6% |
| Amounts receivable after more than one year | 29 | €275,000 | €122,000 | -€153,000 | -55.6% |
| Other amounts receivable | 291 | €275,000 | €122,000 | -€153,000 | -55.6% |
| Amounts receivable within one year | 40/41 | €16,364 | €14,571 | -€1,793 | -11.0% |
| Trade receivables | 40 | - | €2,071 | +€2,071 | |
| Other amounts receivable | 41 | €16,364 | €12,500 | -€3,864 | -23.6% |
| Cash at bank and in hand | 54/58 | €24,982 | €96 | -€24,886 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,100 | €7,609 | +€6,509 | +592% |
| Total equity and liabilities | 10/49 | €556,596 | €437,885 | -€118,710 | -21.3% |
| Equity | 10/15 | €157,420 | €164,438 | +€7,018 | +4.5% |
| Contributions | 10/11 | €12,400 | €18,550 | +€6,150 | +49.6% |
| Reserves | 13 | €148,150 | €148,150 | = | 0.0% |
| Distributable reserves | 133 | €148,150 | €148,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,130 | -€2,262 | +€868 | +27.7% |
| Amounts payable | 17/49 | €399,176 | €273,447 | -€125,729 | -31.5% |
| Amounts payable after more than one year | 17 | €108,656 | €72,589 | -€36,067 | -33.2% |
| Financial debts | 170/4 | €108,656 | €72,589 | -€36,067 | -33.2% |
| Amounts payable within one year | 42/48 | €289,762 | €200,858 | -€88,904 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €94,694 | €96,067 | +€1,373 | +1.4% |
| Trade debts | 44 | €10,562 | €1,310 | -€9,252 | -87.6% |
| Suppliers | 440/4 | €10,562 | €1,310 | -€9,252 | -87.6% |
| Taxes, remuneration and social security | 45 | €3,381 | €18,771 | +€15,389 | +455% |
| Taxes | 450/3 | €2,400 | €1,578 | -€822 | -34.2% |
| Remuneration and social security | 454/9 | €981 | €17,192 | +€16,211 | +1,652% |
| Other amounts payable | 47/48 | €181,125 | €84,710 | -€96,414 | -53.2% |
| Accrued charges and deferred income | 492/3 | €758 | - | -€758 | |
| Remuneration, social security and pensions | 62 | €38,092 | €38,177 | +€85 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,088 | €44,226 | +€7,138 | +19.2% |
| Other operating charges | 640/8 | €6,440 | €6,159 | -€281 | -4.4% |
| Non-recurring operating charges | 66A | - | €6,604 | +€6,604 | |
| Gross operating margin | 9900 | €331,385 | €286,382 | -€45,003 | -13.6% |
| Operating profit (loss) | 9901 | €249,765 | €191,217 | -€58,548 | -23.4% |
| Financial income | 75/76B | €5,640 | €7,362 | +€1,722 | +30.5% |
| Recurring financial income | 75 | €5,640 | €7,362 | +€1,722 | +30.5% |
| Financial charges | 65/66B | €9,950 | €11,040 | +€1,090 | +11.0% |
| Recurring financial charges | 65 | €9,950 | €11,040 | +€1,090 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €245,455 | €187,539 | -€57,916 | -23.6% |
| Income taxes | 67/77 | €64,229 | €46,670 | -€17,559 | -27.3% |
| Profit (loss) for the period | 9904 | €181,226 | €140,868 | -€40,358 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €181,226 | €140,868 | -€40,358 | -22.3% |
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 18 October 2026 via checked.be.