CLIJSTERS HOLDING: what changed
CLIJSTERS HOLDING
Largest movements
- Receivables within one year -€212,890
down €212,890 (-74.6%), from €285,393 to €72,503
of which Other amounts receivable: -€212,890
- Cash +€37,621
up €37,621 (+1,878%), from €2,003 to €39,624
mainly Receivables within one year (+€212,890) and Net result for the year (+€65,674)
- Debts after one year -€125,360
down €125,360 (-10.1%), from €1.2m to €1.1m
- Other debts -€72,142
down €72,142 (-78.6%), from €91,741 to €19,599
- Reserves +€65,674
up €65,674 (+8.4%), from €784,637 to €850,311
- Current portion of long-term debt -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Gross operating margin -€126,947
down €126,947 (-55.8%), from €227,478 to €100,531
- Taxes -€26,338
down €26,338 (-54.6%), from €48,229 to €21,891
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,287,396 | €2,112,127 | -€175,269 | -7.7% |
| Fixed assets | 21/28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Current assets | 29/58 | €287,396 | €112,127 | -€175,269 | -61.0% |
| Amounts receivable within one year | 40/41 | €285,393 | €72,503 | -€212,890 | -74.6% |
| Trade receivables | 40 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 41 | €230,393 | €17,503 | -€212,890 | -92.4% |
| Cash at bank and in hand | 54/58 | €2,003 | €39,624 | +€37,621 | +1,878% |
| Total equity and liabilities | 10/49 | €2,287,396 | €2,112,127 | -€175,269 | -7.7% |
| Equity | 10/15 | €789,637 | €855,311 | +€65,674 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €784,637 | €850,311 | +€65,674 | +8.4% |
| Distributable reserves | 133 | €784,637 | €850,311 | +€65,674 | +8.4% |
| Amounts payable | 17/49 | €1,497,759 | €1,256,815 | -€240,943 | -16.1% |
| Amounts payable after more than one year | 17 | €1,243,300 | €1,117,940 | -€125,360 | -10.1% |
| Financial debts | 170/4 | €1,243,300 | €1,117,940 | -€125,360 | -10.1% |
| Amounts payable within one year | 42/48 | €246,554 | €131,457 | -€115,096 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade debts | 44 | €51,425 | €58,679 | +€7,254 | +14.1% |
| Suppliers | 440/4 | €51,425 | €58,679 | +€7,254 | +14.1% |
| Taxes, remuneration and social security | 45 | €3,388 | €3,179 | -€209 | -6.2% |
| Taxes | 450/3 | €3,388 | €3,179 | -€209 | -6.2% |
| Other amounts payable | 47/48 | €91,741 | €19,599 | -€72,142 | -78.6% |
| Accrued charges and deferred income | 492/3 | €7,905 | €7,418 | -€487 | -6.2% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €227,478 | €100,531 | -€126,947 | -55.8% |
| Operating profit (loss) | 9901 | €226,448 | €99,470 | -€126,978 | -56.1% |
| Financial charges | 65/66B | €13,532 | €11,905 | -€1,628 | -12.0% |
| Recurring financial charges | 65 | €13,532 | €11,905 | -€1,628 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €212,916 | €87,566 | -€125,350 | -58.9% |
| Income taxes | 67/77 | €48,229 | €21,891 | -€26,338 | -54.6% |
| Profit (loss) for the period | 9904 | €164,687 | €65,674 | -€99,013 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €164,687 | €65,674 | -€99,013 | -60.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.