CLIN D'OEIL: 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 D'OEIL
Largest movements
- Stocks and contracts +€70,183
up €70,183 (+594%), from €11,825 to €82,008
- Cash +€7,736
up €7,736 (+1,209%), from €640 to €8,376
mainly Net result for the year (+€83,661) and Other debts (+€3,343)
- Profit (loss) carried forward +€83,661
up €83,661, from -€53,882 to €29,779
- Short-term financial debts -€6,664
down €6,664 (-100%), from €6,664 to €0
- Other debts +€3,343
up €3,343 (+34.0%), from €9,820 to €13,163
- Tax, wage and social debts -€3,099
down €3,099 (-11.1%), from €27,859 to €24,760
of which Remuneration and social security: -€11,743
- Trade debts +€1,371
up €1,371 (+11.5%), from €11,921 to €13,292
- Gross operating margin +€68,782
up €68,782 (+85.3%), from €80,593 to €149,375
- Staff costs -€38,103
down €38,103 (-41.6%), from €91,606 to €53,504
- Taxes +€9,035
new in 2025: €9,035
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 | €35,333 | €113,945 | +€78,612 | +222% |
| Fixed assets | 21/28 | €21,069 | €21,119 | +€50 | +0.2% |
| Tangible fixed assets | 22/27 | €2,477 | €2,527 | +€50 | +2.0% |
| Land and buildings | 22 | €2,477 | €2,527 | +€50 | +2.0% |
| Financial fixed assets | 28 | €18,592 | €18,592 | = | 0.0% |
| Current assets | 29/58 | €14,263 | €92,826 | +€78,562 | +551% |
| Stocks and contracts in progress | 3 | €11,825 | €82,008 | +€70,183 | +594% |
| Stocks | 30/36 | €11,825 | €82,008 | +€70,183 | +594% |
| Amounts receivable within one year | 40/41 | €0 | €307 | +€307 | |
| Trade receivables | 40 | €0 | €307 | +€307 | |
| Cash at bank and in hand | 54/58 | €640 | €8,376 | +€7,736 | +1,209% |
| Deferred charges and accrued income | 490/1 | €1,799 | €2,135 | +€337 | +18.7% |
| Total equity and liabilities | 10/49 | €35,333 | €113,945 | +€78,612 | +222% |
| Equity | 10/15 | -€20,931 | €62,730 | +€83,661 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,359 | €14,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,882 | €29,779 | +€83,661 | |
| Amounts payable | 17/49 | €56,263 | €51,214 | -€5,049 | -9.0% |
| Amounts payable within one year | 42/48 | €56,263 | €51,214 | -€5,049 | -9.0% |
| Financial debts | 43 | €6,664 | €0 | -€6,664 | -100% |
| Credit institutions | 430/8 | €6,664 | €0 | -€6,664 | -100% |
| Trade debts | 44 | €11,921 | €13,292 | +€1,371 | +11.5% |
| Suppliers | 440/4 | €11,921 | €13,292 | +€1,371 | +11.5% |
| Taxes, remuneration and social security | 45 | €27,859 | €24,760 | -€3,099 | -11.1% |
| Taxes | 450/3 | €7,100 | €15,743 | +€8,644 | +122% |
| Remuneration and social security | 454/9 | €20,759 | €9,017 | -€11,743 | -56.6% |
| Other amounts payable | 47/48 | €9,820 | €13,163 | +€3,343 | +34.0% |
| Remuneration, social security and pensions | 62 | €91,606 | €53,504 | -€38,103 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €959 | €1,042 | +€83 | +8.6% |
| Other operating charges | 640/8 | €417 | €817 | +€400 | +95.9% |
| Gross operating margin | 9900 | €80,593 | €149,375 | +€68,782 | +85.3% |
| Operating profit (loss) | 9901 | -€12,390 | €94,013 | +€106,403 | |
| Financial income | 75/76B | €0 | €248 | +€248 | |
| Recurring financial income | 75 | €0 | €248 | +€248 | |
| Financial charges | 65/66B | €1,146 | €1,566 | +€420 | +36.6% |
| Recurring financial charges | 65 | €1,146 | €1,566 | +€420 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,536 | €92,695 | +€106,231 | |
| Income taxes | 67/77 | - | €9,035 | +€9,035 | |
| Profit (loss) for the period | 9904 | -€13,536 | €83,661 | +€97,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,536 | €83,661 | +€97,196 |
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 18 October 2026 via checked.be.