CLIJSTERS HARD-& SOFTWARE: 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 HARD-& SOFTWARE
Largest movements
- Receivables within one year +€42,310
up €42,310 (+71.7%), from €58,980 to €101,290
- Cash -€15,564
down €15,564 (-13.1%), from €118,804 to €103,240
mainly Investment in fixed assets (net) (-€51,216) and Receivables within one year (-€42,310)
- Reserves +€20,448
up €20,448 (+9.1%), from €224,774 to €245,222
- Trade debts +€4,933
up €4,933 (+72.0%), from €6,850 to €11,783
- Staff costs +€32,100
up €32,100 (+63.2%), from €50,823 to €82,923
- Gross operating margin +€20,385
up €20,385 (+13.7%), from €148,946 to €169,331
- Depreciation -€7,384
down €7,384 (-12.3%), from €60,233 to €52,849
- Taxes +€4,240
up €4,240 (+120%), from €3,540 to €7,780
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,975 | €345,088 | +€25,113 | +7.8% |
| Fixed assets | 21/28 | €142,191 | €140,558 | -€1,633 | -1.1% |
| Intangible fixed assets | 21 | €913 | €613 | -€300 | -32.9% |
| Tangible fixed assets | 22/27 | €141,278 | €139,945 | -€1,333 | -0.9% |
| Land and buildings | 22 | €25,787 | €22,101 | -€3,686 | -14.3% |
| Plant, machinery and equipment | 23 | €12,858 | €11,000 | -€1,858 | -14.5% |
| Furniture and vehicles | 24 | €98,952 | €104,084 | +€5,131 | +5.2% |
| Leasing and similar rights | 25 | €3,680 | €2,760 | -€920 | -25.0% |
| Current assets | 29/58 | €177,784 | €204,530 | +€26,746 | +15.0% |
| Amounts receivable within one year | 40/41 | €58,980 | €101,290 | +€42,310 | +71.7% |
| Trade receivables | 40 | €58,980 | €101,290 | +€42,310 | +71.7% |
| Cash at bank and in hand | 54/58 | €118,804 | €103,240 | -€15,564 | -13.1% |
| Total equity and liabilities | 10/49 | €319,975 | €345,088 | +€25,113 | +7.8% |
| Equity | 10/15 | €232,834 | €253,282 | +€20,448 | +8.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €224,774 | €245,222 | +€20,448 | +9.1% |
| Distributable reserves | 133 | €224,774 | €245,222 | +€20,448 | +9.1% |
| Amounts payable | 17/49 | €87,142 | €91,807 | +€4,665 | +5.4% |
| Amounts payable within one year | 42/48 | €87,142 | €91,807 | +€4,665 | +5.4% |
| Trade debts | 44 | €6,850 | €11,783 | +€4,933 | +72.0% |
| Suppliers | 440/4 | €6,850 | €11,783 | +€4,933 | +72.0% |
| Taxes, remuneration and social security | 45 | €24,240 | €25,077 | +€836 | +3.5% |
| Taxes | 450/3 | €12,457 | €13,989 | +€1,532 | +12.3% |
| Remuneration and social security | 454/9 | €11,783 | €11,088 | -€695 | -5.9% |
| Other amounts payable | 47/48 | €56,052 | €54,947 | -€1,105 | -2.0% |
| Remuneration, social security and pensions | 62 | €50,823 | €82,923 | +€32,100 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,233 | €52,849 | -€7,384 | -12.3% |
| Other operating charges | 640/8 | €513 | €1,785 | +€1,272 | +248% |
| Gross operating margin | 9900 | €148,946 | €169,331 | +€20,385 | +13.7% |
| Operating profit (loss) | 9901 | €37,377 | €31,775 | -€5,603 | -15.0% |
| Financial income | 75/76B | €851 | €1,010 | +€159 | +18.6% |
| Recurring financial income | 75 | €851 | €1,010 | +€159 | +18.6% |
| Non-recurring financial income | 76B | €851 | €1,010 | +€159 | +18.6% |
| Financial charges | 65/66B | €5,350 | €4,557 | -€794 | -14.8% |
| Recurring financial charges | 65 | €5,350 | €4,557 | -€794 | -14.8% |
| Non-recurring financial charges | 66B | €5,350 | €4,557 | -€794 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €32,878 | €28,228 | -€4,650 | -14.1% |
| Income taxes | 67/77 | €3,540 | €7,780 | +€4,240 | +120% |
| Profit (loss) for the period | 9904 | €29,338 | €20,448 | -€8,890 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,338 | €20,448 | -€8,890 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.