CLIENTOLOGY: 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.
CLIENTOLOGY
Largest movements
- Tangible fixed assets -€7,331
down €7,331 (-44.8%), from €16,352 to €9,020
- Receivables within one year -€735
down €735 (-40.1%), from €1,835 to €1,100
- Profit (loss) carried forward -€8,168
down €8,168 (-12.7%), from -€64,141 to -€72,310
- Gross operating margin +€335
up €335 (+73.7%), from -€455 to -€120
- Other operating charges +€110
up €110 (+26.3%), from €418 to €527
- Financial charges +€7
up €7 (+3.7%), from €183 to €190
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 | €18,194 | €10,141 | -€8,053 | -44.3% |
| Fixed assets | 21/28 | €16,352 | €9,020 | -€7,331 | -44.8% |
| Tangible fixed assets | 22/27 | €16,352 | €9,020 | -€7,331 | -44.8% |
| Plant, machinery and equipment | 23 | €16,352 | €9,020 | -€7,331 | -44.8% |
| Current assets | 29/58 | €1,842 | €1,120 | -€722 | -39.2% |
| Amounts receivable within one year | 40/41 | €1,835 | €1,100 | -€735 | -40.1% |
| Other amounts receivable | 41 | €1,835 | €1,100 | -€735 | -40.1% |
| Cash at bank and in hand | 54/58 | €7 | €20 | +€13 | +174.2% |
| Total equity and liabilities | 10/49 | €18,194 | €10,141 | -€8,053 | -44.3% |
| Equity | 10/15 | -€45,541 | -€53,710 | -€8,168 | -17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,141 | -€72,310 | -€8,168 | -12.7% |
| Amounts payable | 17/49 | €63,736 | €63,851 | +€115 | +0.2% |
| Amounts payable within one year | 42/48 | €63,736 | €63,851 | +€115 | +0.2% |
| Taxes, remuneration and social security | 45 | €16,975 | €16,975 | = | 0.0% |
| Taxes | 450/3 | €16,975 | €16,975 | = | 0.0% |
| Other amounts payable | 47/48 | €46,761 | €46,876 | +€115 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,332 | €7,331 | -€0 | 0.0% |
| Other operating charges | 640/8 | €418 | €527 | +€110 | +26.3% |
| Gross operating margin | 9900 | -€455 | -€120 | +€335 | +73.7% |
| Operating profit (loss) | 9901 | -€8,204 | -€7,978 | +€226 | +2.8% |
| Financial charges | 65/66B | €183 | €190 | +€7 | +3.7% |
| Recurring financial charges | 65 | €183 | €190 | +€7 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,387 | -€8,168 | +€219 | +2.6% |
| Profit (loss) for the period | 9904 | -€8,387 | -€8,168 | +€219 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,387 | -€8,168 | +€219 | +2.6% |
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 8 October 2026 via checked.be.