Clijsters: 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.
Clijsters
Largest movements
- Tangible fixed assets +€4,087
up €4,087 (+8.0%), from €51,157 to €55,245
of which Land and buildings: +€4,186
- Cash +€2,511
up €2,511 (+6.0%), from €41,523 to €44,034
mainly Net result for the year (+€7,254) and Depreciation (+€1,809)
- Profit (loss) carried forward +€7,254
up €7,254 (+51.3%), from -€14,144 to -€6,890
- Gross operating margin +€6,823
up €6,823 (+95.1%), from €7,172 to €13,995
- Depreciation -€415
down €415 (-18.7%), from €2,224 to €1,809
- Other operating charges +€184
up €184 (+4.2%), from €4,384 to €4,568
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 | €117,975 | €125,544 | +€7,569 | +6.4% |
| Fixed assets | 21/28 | €51,157 | €55,245 | +€4,087 | +8.0% |
| Tangible fixed assets | 22/27 | €51,157 | €55,245 | +€4,087 | +8.0% |
| Land and buildings | 22 | €51,058 | €55,245 | +€4,186 | +8.2% |
| Plant, machinery and equipment | 23 | €99 | €0 | -€99 | -100% |
| Current assets | 29/58 | €66,817 | €70,299 | +€3,482 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,110 | €2,002 | +€892 | +80.3% |
| Trade receivables | 40 | €155 | €2,002 | +€1,847 | +1,195% |
| Other amounts receivable | 41 | €956 | €0 | -€956 | -100% |
| Current investments | 50/53 | €23,353 | €23,353 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,523 | €44,034 | +€2,511 | +6.0% |
| Deferred charges and accrued income | 490/1 | €831 | €910 | +€79 | +9.5% |
| Total equity and liabilities | 10/49 | €117,975 | €125,544 | +€7,569 | +6.4% |
| Equity | 10/15 | €116,278 | €123,532 | +€7,254 | +6.2% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €49,856 | €49,856 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,899 | €19,899 | = | 0.0% |
| Legal reserve | 130 | €19,899 | €19,899 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,697 | €23,697 | = | 0.0% |
| Distributable reserves | 133 | €6,260 | €6,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,144 | -€6,890 | +€7,254 | +51.3% |
| Amounts payable | 17/49 | €1,697 | €2,012 | +€315 | +18.6% |
| Amounts payable within one year | 42/48 | €1,602 | €2,012 | +€411 | +25.6% |
| Trade debts | 44 | €111 | €60 | -€51 | -45.7% |
| Suppliers | 440/4 | €111 | €60 | -€51 | -45.7% |
| Taxes, remuneration and social security | 45 | €1,491 | €1,808 | +€317 | +21.3% |
| Taxes | 450/3 | €1,491 | €1,808 | +€317 | +21.3% |
| Other amounts payable | 47/48 | - | €144 | +€144 | |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,224 | €1,809 | -€415 | -18.7% |
| Other operating charges | 640/8 | €4,384 | €4,568 | +€184 | +4.2% |
| Non-recurring operating charges | 66A | - | €99 | +€99 | |
| Gross operating margin | 9900 | €7,172 | €13,995 | +€6,823 | +95.1% |
| Operating profit (loss) | 9901 | €564 | €7,520 | +€6,956 | +1,234% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €80 | €83 | +€2 | +3.0% |
| Recurring financial charges | 65 | €80 | €83 | +€2 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €484 | €7,438 | +€6,954 | +1,438% |
| Income taxes | 67/77 | €176 | €184 | +€8 | +4.3% |
| Profit (loss) for the period | 9904 | €308 | €7,254 | +€6,947 | +2,259% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €7,254 | +€6,947 | +2,259% |
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 20 October 2026 via checked.be.