CLIF - CONSULT: 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.
CLIF - CONSULT
Largest movements
- Cash -€29,942
down €29,942 (-10.9%), from €275,120 to €245,178
mainly Net result for the year (-€29,749) and Receivables within one year (-€770)
- Profit (loss) carried forward -€29,749
down €29,749 (-300.7%), from -€9,892 to -€39,641
- Gross operating margin -€19,666
down €19,666 (-212.8%), from -€9,240 to -€28,906
- Other operating charges +€810
up €810 (+158.5%), from €511 to €1,321
- Financial income +€641
up €641 (+153.6%), from €417 to €1,058
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 | €280,457 | €251,285 | -€29,172 | -10.4% |
| Current assets | 29/58 | €280,457 | €251,285 | -€29,172 | -10.4% |
| Amounts receivable within one year | 40/41 | €5,338 | €6,107 | +€770 | +14.4% |
| Other amounts receivable | 41 | €5,338 | €6,107 | +€770 | +14.4% |
| Cash at bank and in hand | 54/58 | €275,120 | €245,178 | -€29,942 | -10.9% |
| Total equity and liabilities | 10/49 | €280,457 | €251,285 | -€29,172 | -10.4% |
| Equity | 10/15 | €248,264 | €218,515 | -€29,749 | -12.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €239,606 | €239,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €237,746 | €237,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,892 | -€39,641 | -€29,749 | -300.7% |
| Amounts payable | 17/49 | €32,194 | €32,770 | +€577 | +1.8% |
| Amounts payable within one year | 42/48 | €32,194 | €32,770 | +€577 | +1.8% |
| Trade debts | 44 | €150 | €943 | +€793 | +529.8% |
| Suppliers | 440/4 | €150 | €943 | +€793 | +529.8% |
| Taxes, remuneration and social security | 45 | - | €64 | +€64 | |
| Taxes | 450/3 | - | €64 | +€64 | |
| Other amounts payable | 47/48 | €32,044 | €31,763 | -€281 | -0.9% |
| Other operating charges | 640/8 | €511 | €1,321 | +€810 | +158.5% |
| Gross operating margin | 9900 | -€9,240 | -€28,906 | -€19,666 | -212.8% |
| Operating profit (loss) | 9901 | -€9,751 | -€30,228 | -€20,477 | -210.0% |
| Financial income | 75/76B | €417 | €1,058 | +€641 | +153.6% |
| Recurring financial income | 75 | €417 | €1,058 | +€641 | +153.6% |
| Financial charges | 65/66B | €197 | €198 | +€2 | +0.8% |
| Recurring financial charges | 65 | €197 | €198 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,530 | -€29,367 | -€19,837 | -208.1% |
| Income taxes | 67/77 | €361 | €382 | +€20 | +5.6% |
| Profit (loss) for the period | 9904 | -€9,892 | -€29,749 | -€19,857 | -200.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,892 | -€29,749 | -€19,857 | -200.7% |
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 12 October 2026 via checked.be.