ClijstersConcept: 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.
ClijstersConcept
Largest movements
- Intangible fixed assets -€8,606
down €8,606 (-26.4%), from €32,594 to €23,988
- Cash -€6,944
down €6,944 (-40.5%), from €17,132 to €10,188
mainly Net result for the year (-€16,528) and Trade debts (-€7,804)
- Receivables within one year -€4,756
down €4,756 (-18.8%), from €25,285 to €20,529
of which Trade receivables: -€5,516
- Deferred charges and accrued income -€3,453
down €3,453 (-46.3%), from €7,465 to €4,012
- Profit (loss) carried forward -€16,528
down €16,528 (-10.1%), from -€164,350 to -€180,878
- Trade debts -€7,804
down €7,804 (-64.0%), from €12,195 to €4,391
- Gross operating margin +€46,373
up €46,373 (+91.9%), from -€50,462 to -€4,089
- Other operating charges +€1,677
up €1,677 (+152%), from €1,103 to €2,779
- Financial charges -€1,123
down €1,123, from €1,014 to -€110
- Depreciation +€757
up €757 (+9.2%), from €8,229 to €8,986
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 | €82,962 | €58,824 | -€24,139 | -29.1% |
| Fixed assets | 21/28 | €33,081 | €24,095 | -€8,986 | -27.2% |
| Intangible fixed assets | 21 | €32,594 | €23,988 | -€8,606 | -26.4% |
| Tangible fixed assets | 22/27 | €487 | €107 | -€380 | -78.0% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €487 | €107 | -€380 | -78.0% |
| Current assets | 29/58 | €49,882 | €34,729 | -€15,153 | -30.4% |
| Amounts receivable within one year | 40/41 | €25,285 | €20,529 | -€4,756 | -18.8% |
| Trade receivables | 40 | €8,366 | €2,850 | -€5,516 | -65.9% |
| Other amounts receivable | 41 | €16,919 | €17,679 | +€760 | +4.5% |
| Cash at bank and in hand | 54/58 | €17,132 | €10,188 | -€6,944 | -40.5% |
| Deferred charges and accrued income | 490/1 | €7,465 | €4,012 | -€3,453 | -46.3% |
| Total equity and liabilities | 10/49 | €82,962 | €58,824 | -€24,139 | -29.1% |
| Equity | 10/15 | €69,650 | €53,122 | -€16,528 | -23.7% |
| Contributions | 10/11 | €234,000 | €234,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,350 | -€180,878 | -€16,528 | -10.1% |
| Amounts payable | 17/49 | €13,313 | €5,702 | -€7,611 | -57.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,313 | €5,702 | -€7,611 | -57.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,195 | €4,391 | -€7,804 | -64.0% |
| Suppliers | 440/4 | €12,195 | €4,391 | -€7,804 | -64.0% |
| Taxes, remuneration and social security | 45 | €582 | €1,311 | +€729 | +125% |
| Taxes | 450/3 | €582 | €1,311 | +€729 | +125% |
| Other amounts payable | 47/48 | €536 | €0 | -€536 | -100% |
| Non-recurring operating income | 76A | €10,454 | €7,088 | -€3,366 | -32.2% |
| Remuneration, social security and pensions | 62 | €172 | €478 | +€306 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,229 | €8,986 | +€757 | +9.2% |
| Other operating charges | 640/8 | €1,103 | €2,779 | +€1,677 | +152% |
| Non-recurring operating charges | 66A | - | €218 | +€218 | |
| Gross operating margin | 9900 | -€50,462 | -€4,089 | +€46,373 | +91.9% |
| Operating profit (loss) | 9901 | -€59,966 | -€16,551 | +€43,415 | +72.4% |
| Financial charges | 65/66B | €1,014 | -€110 | -€1,123 | |
| Recurring financial charges | 65 | €1,014 | -€110 | -€1,123 | |
| Profit (loss) for the period before taxes | 9903 | -€60,980 | -€16,441 | +€44,539 | +73.0% |
| Income taxes | 67/77 | €140 | €87 | -€53 | -37.8% |
| Profit (loss) for the period | 9904 | -€61,120 | -€16,528 | +€44,592 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,120 | -€16,528 | +€44,592 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.