CliM: what changed
Two fiscal 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.
CliM
Largest movements
- Cash +€76,550
up €76,550 (+94.2%), from €81,258 to €157,808
mainly Net result for the year (+€86,675) and Depreciation (+€13,155)
- Receivables within one year +€17,879
up €17,879 (+70.9%), from €25,234 to €43,113
of which Trade receivables: +€22,026
- Tangible fixed assets -€10,826
down €10,826 (-24.3%), from €44,615 to €33,790
of which Furniture and vehicles: -€10,457
- Reserves +€86,675
up €86,675 (+64.4%), from €134,526 to €221,201
- Gross operating margin +€34,193
up €34,193 (+38.0%), from €90,016 to €124,209
- Taxes +€8,162
up €8,162 (+51.5%), from €15,849 to €24,011
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.
Cash bridge derived
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 | €151,108 | €235,233 | +€84,126 | +55.7% |
| Fixed assets | 21/28 | €44,615 | €33,790 | -€10,826 | -24.3% |
| Tangible fixed assets | 22/27 | €44,615 | €33,790 | -€10,826 | -24.3% |
| Plant, machinery and equipment | 23 | €1,472 | €1,103 | -€368 | -25.0% |
| Furniture and vehicles | 24 | €43,144 | €32,687 | -€10,457 | -24.2% |
| Current assets | 29/58 | €106,492 | €201,443 | +€94,951 | +89.2% |
| Amounts receivable within one year | 40/41 | €25,234 | €43,113 | +€17,879 | +70.9% |
| Trade receivables | 40 | €19,446 | €41,472 | +€22,026 | +113.3% |
| Other amounts receivable | 41 | €5,788 | €1,641 | -€4,147 | -71.6% |
| Cash at bank and in hand | 54/58 | €81,258 | €157,808 | +€76,550 | +94.2% |
| Deferred charges and accrued income | 490/1 | €0 | €523 | +€523 | |
| Total equity and liabilities | 10/49 | €151,108 | €235,233 | +€84,126 | +55.7% |
| Equity | 10/15 | €137,526 | €224,201 | +€86,675 | +63.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €134,526 | €221,201 | +€86,675 | +64.4% |
| Distributable reserves | 133 | €134,526 | €221,201 | +€86,675 | +64.4% |
| Amounts payable | 17/49 | €13,581 | €11,032 | -€2,549 | -18.8% |
| Amounts payable within one year | 42/48 | €13,581 | €11,032 | -€2,549 | -18.8% |
| Trade debts | 44 | €596 | €125 | -€470 | -79.0% |
| Suppliers | 440/4 | €596 | €125 | -€470 | -79.0% |
| Taxes, remuneration and social security | 45 | €11,011 | €9,011 | -€2,000 | -18.2% |
| Taxes | 450/3 | €5,849 | €9,011 | +€3,162 | +54.1% |
| Remuneration and social security | 454/9 | €5,162 | €0 | -€5,162 | -100.0% |
| Other amounts payable | 47/48 | €1,975 | €1,896 | -€79 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,711 | €13,155 | +€444 | +3.5% |
| Other operating charges | 640/8 | €223 | €329 | +€106 | +47.7% |
| Gross operating margin | 9900 | €90,016 | €124,209 | +€34,193 | +38.0% |
| Operating profit (loss) | 9901 | €77,082 | €110,725 | +€33,643 | +43.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | -€55 | €39 | +€94 | |
| Recurring financial charges | 65 | -€55 | €39 | +€94 | |
| Profit (loss) for the period before taxes | 9903 | €77,137 | €110,686 | +€33,549 | +43.5% |
| Income taxes | 67/77 | €15,849 | €24,011 | +€8,162 | +51.5% |
| Profit (loss) for the period | 9904 | €61,288 | €86,675 | +€25,387 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,288 | €86,675 | +€25,387 | +41.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.