Cliëntenforum: 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.
Cliëntenforum
Largest movements
- Cash +€71,742
up €71,742 (+66.0%), from €108,637 to €180,379
mainly Debts within one year (+€54,754) and Receivables within one year (+€23,158)
- Receivables within one year -€23,158
down €23,158 (-95.9%), from €24,139 to €981
- Debts within one year +€54,754
up €54,754 (+100.3%), from €54,570 to €109,324
- Reserves -€17,169
down €17,169 (-45.5%), from €37,720 to €20,551
- Profit (loss) carried forward +€12,232
up €12,232 (+28.6%), from €42,729 to €54,961
- Gross operating margin -€98,290
down €98,290 (-56.0%), from €175,438 to €77,148
- Staff costs -€75,062
down €75,062 (-47.7%), from €157,333 to €82,271
- Purchases and services +€9,930
up €9,930 (+14.9%), from €66,610 to €76,540
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 | €135,019 | €184,985 | +€49,966 | +37.0% |
| Fixed assets | 21/28 | €902 | €902 | = | 0.0% |
| Financial fixed assets | 28 | €902 | €902 | = | 0.0% |
| Current assets | 29/58 | €134,117 | €184,083 | +€49,966 | +37.3% |
| Amounts receivable within one year | 40/41 | €24,139 | €981 | -€23,158 | -95.9% |
| Other amounts receivable | 41 | €24,139 | €981 | -€23,158 | -95.9% |
| Cash at bank and in hand | 54/58 | €108,637 | €180,379 | +€71,742 | +66.0% |
| Deferred charges and accrued income | 490/1 | €1,340 | €2,723 | +€1,382 | +103.1% |
| Total equity and liabilities | 10/49 | €135,019 | €184,985 | +€49,966 | +37.0% |
| Equity | 10/15 | €80,449 | €75,512 | -€4,937 | -6.1% |
| Reserves | 13 | €37,720 | €20,551 | -€17,169 | -45.5% |
| Profit (loss) carried forward | 14 | €42,729 | €54,961 | +€12,232 | +28.6% |
| Amounts payable | 17/49 | €54,570 | €109,473 | +€54,903 | +100.6% |
| Amounts payable within one year | 42/48 | €54,570 | €109,324 | +€54,754 | +100.3% |
| Trade debts | 44 | €2,246 | €636 | -€1,610 | -71.7% |
| Suppliers | 440/4 | €2,246 | €636 | -€1,610 | -71.7% |
| Taxes, remuneration and social security | 45 | €23,378 | €8,360 | -€15,018 | -64.2% |
| Taxes | 450/3 | €4,186 | €1,769 | -€2,417 | -57.7% |
| Remuneration and social security | 454/9 | €19,192 | €6,591 | -€12,601 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,610 | €76,540 | +€9,930 | +14.9% |
| Remuneration, social security and pensions | 62 | €157,333 | €82,271 | -€75,062 | -47.7% |
| Gross operating margin | 9900 | €175,438 | €77,148 | -€98,290 | -56.0% |
| Operating profit (loss) | 9901 | €18,105 | -€5,123 | -€23,228 | |
| Financial income | 75/76B | - | €270 | +€270 | |
| Recurring financial income | 75 | - | €270 | +€270 | |
| Financial charges | 65/66B | €116 | €84 | -€31 | -27.2% |
| Recurring financial charges | 65 | €116 | €84 | -€31 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €17,989 | -€4,937 | -€22,926 | |
| Profit (loss) for the period | 9904 | €17,989 | -€4,937 | -€22,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,989 | -€4,937 | -€22,926 |
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 3 October 2026 via checked.be.