CLIN 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.
CLIN Consulting
Largest movements
- Cash +€17,140
up €17,140 (+12.3%), from €138,920 to €156,060
mainly Net result for the year (+€22,370) and Tax, wage and social debts (+€3,216)
- Receivables within one year +€5,140
up €5,140 (+29.1%), from €17,685 to €22,825
- Reserves +€22,300
up €22,300 (+23.8%), from €93,560 to €115,860
of which Distributable reserves: +€22,300
- Tax, wage and social debts +€3,216
up €3,216 (+36.1%), from €8,919 to €12,135
- Gross operating margin +€8,934
up €8,934 (+35.6%), from €25,123 to €34,057
- Taxes +€2,480
up €2,480 (+34.0%), from €7,285 to €9,765
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 | €159,562 | €182,360 | +€22,798 | +14.3% |
| Fixed assets | 21/28 | €906 | €1,288 | +€382 | +42.2% |
| Tangible fixed assets | 22/27 | €791 | €1,173 | +€382 | +48.3% |
| Furniture and vehicles | 24 | €791 | €1,173 | +€382 | +48.3% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €158,656 | €181,072 | +€22,416 | +14.1% |
| Amounts receivable within one year | 40/41 | €17,685 | €22,825 | +€5,140 | +29.1% |
| Trade receivables | 40 | €17,685 | €22,825 | +€5,140 | +29.1% |
| Cash at bank and in hand | 54/58 | €138,920 | €156,060 | +€17,140 | +12.3% |
| Deferred charges and accrued income | 490/1 | €2,051 | €2,187 | +€135 | +6.6% |
| Total equity and liabilities | 10/49 | €159,562 | €182,360 | +€22,798 | +14.3% |
| Equity | 10/15 | €142,952 | €164,489 | +€21,537 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,560 | €115,860 | +€22,300 | +23.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,700 | €114,000 | +€22,300 | +24.3% |
| Profit (loss) carried forward | 14 | €43,192 | €42,429 | -€763 | -1.8% |
| Amounts payable | 17/49 | €16,610 | €17,871 | +€1,261 | +7.6% |
| Amounts payable within one year | 42/48 | €16,610 | €17,871 | +€1,261 | +7.6% |
| Trade debts | 44 | €5,371 | €4,925 | -€446 | -8.3% |
| Suppliers | 440/4 | €5,371 | €4,925 | -€446 | -8.3% |
| Taxes, remuneration and social security | 45 | €8,919 | €12,135 | +€3,216 | +36.1% |
| Taxes | 450/3 | €8,919 | €12,135 | +€3,216 | +36.1% |
| Other amounts payable | 47/48 | €2,320 | €811 | -€1,509 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €1,337 | -€25 | -1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €25,123 | €34,057 | +€8,934 | +35.6% |
| Operating profit (loss) | 9901 | €23,373 | €32,320 | +€8,947 | +38.3% |
| Financial charges | 65/66B | €166 | €185 | +€19 | +11.3% |
| Recurring financial charges | 65 | €166 | €185 | +€19 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €23,207 | €32,135 | +€8,928 | +38.5% |
| Income taxes | 67/77 | €7,285 | €9,765 | +€2,480 | +34.0% |
| Profit (loss) for the period | 9904 | €15,922 | €22,370 | +€6,448 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,922 | €22,370 | +€6,448 | +40.5% |
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 27 October 2026 via checked.be.