CLIJSTERS CONSULTING: 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 CONSULTING
Largest movements
- Financial fixed assets +€50,000
up €50,000 (+39.9%), from €125,385 to €175,385
- Cash +€14,521
up €14,521 (+2,911%), from €499 to €15,020
mainly Short-term financial debts (+€38,888) and Net result for the year (+€36,328)
- Receivables within one year +€6,612
up €6,612 (+195%), from €3,388 to €10,000
- Short-term financial debts +€38,888
new in 2025: €38,888
- Reserves +€23,067
new in 2025: €23,067
- Debts after one year -€15,334
down €15,334 (-18.5%), from €82,755 to €67,421
- Tax, wage and social debts +€14,161
up €14,161 (+820%), from €1,727 to €15,889
- Profit (loss) carried forward +€13,261
up €13,261, from -€13,261 to €0
- Gross operating margin +€49,521
up €49,521 (+4,547%), from €1,089 to €50,610
- Taxes +€8,733
up €8,733 (+2,299%), from €380 to €9,113
- Other operating charges +€815
new in 2025: €815
- Financial charges -€803
down €803 (-15.4%), from €5,204 to €4,401
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 | €130,609 | €201,430 | +€70,821 | +54.2% |
| Fixed assets | 21/28 | €125,385 | €175,385 | +€50,000 | +39.9% |
| Financial fixed assets | 28 | €125,385 | €175,385 | +€50,000 | +39.9% |
| Current assets | 29/58 | €5,224 | €26,045 | +€20,821 | +399% |
| Amounts receivable within one year | 40/41 | €3,388 | €10,000 | +€6,612 | +195% |
| Trade receivables | 40 | €3,388 | €10,000 | +€6,612 | +195% |
| Cash at bank and in hand | 54/58 | €499 | €15,020 | +€14,521 | +2,911% |
| Deferred charges and accrued income | 490/1 | €1,337 | €1,025 | -€312 | -23.4% |
| Total equity and liabilities | 10/49 | €130,609 | €201,430 | +€70,821 | +54.2% |
| Equity | 10/15 | -€10,261 | €26,067 | +€36,328 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €23,067 | +€23,067 | |
| Distributable reserves | 133 | - | €23,067 | +€23,067 | |
| Profit (loss) carried forward | 14 | -€13,261 | €0 | +€13,261 | |
| Amounts payable | 17/49 | €140,870 | €175,362 | +€34,493 | +24.5% |
| Amounts payable after more than one year | 17 | €82,755 | €67,421 | -€15,334 | -18.5% |
| Financial debts | 170/4 | €82,755 | €67,421 | -€15,334 | -18.5% |
| Amounts payable within one year | 42/48 | €58,115 | €107,942 | +€49,827 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €14,694 | €15,369 | +€675 | +4.6% |
| Financial debts | 43 | - | €38,888 | +€38,888 | |
| Other loans | 439 | - | €38,888 | +€38,888 | |
| Trade debts | 44 | €2,284 | €3,940 | +€1,656 | +72.5% |
| Suppliers | 440/4 | €2,284 | €3,940 | +€1,656 | +72.5% |
| Taxes, remuneration and social security | 45 | €1,727 | €15,889 | +€14,161 | +820% |
| Taxes | 450/3 | €1,727 | €15,889 | +€14,161 | +820% |
| Other amounts payable | 47/48 | €39,410 | €33,856 | -€5,554 | -14.1% |
| Other operating charges | 640/8 | - | €815 | +€815 | |
| Gross operating margin | 9900 | €1,089 | €50,610 | +€49,521 | +4,547% |
| Operating profit (loss) | 9901 | €1,089 | €49,795 | +€48,706 | +4,472% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €5,204 | €4,401 | -€803 | -15.4% |
| Recurring financial charges | 65 | €5,204 | €4,401 | -€803 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,115 | €45,441 | +€49,556 | |
| Income taxes | 67/77 | €380 | €9,113 | +€8,733 | +2,299% |
| Profit (loss) for the period | 9904 | -€4,495 | €36,328 | +€40,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,495 | €36,328 | +€40,823 |
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 26 October 2026 via checked.be.