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
- Cash -€1,943
down €1,943 (-36.2%), from €5,364 to €3,421
mainly Net result for the year (-€2,169) and Receivables within one year (-€1,109)
- Receivables within one year +€1,109
up €1,109 (+488%), from €227 to €1,336
of which Trade receivables: +€834
- Tangible fixed assets -€691
down €691 (-82.9%), from €833 to €143
- Deferred charges and accrued income +€132
new in 2025: €132
- Profit (loss) carried forward -€2,169
down €2,169 (-65.0%), from -€3,335 to -€5,504
- Other debts +€1,030
up €1,030 (+15.0%), from €6,846 to €7,876
- Trade debts -€413
down €413 (-100%), from €413 to €0
- Advances received +€160
new in 2025: €160
- Gross operating margin +€16,870
up €16,870, from -€12,707 to €4,163
- Other operating charges +€2,246
up €2,246 (+226%), from €992 to €3,238
- Taxes +€2,099
new in 2025: €2,099
- Depreciation -€1,708
down €1,708 (-71.2%), from €2,398 to €691
- Financial charges +€176
up €176 (+138%), from €128 to €304
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 | €6,425 | €5,032 | -€1,392 | -21.7% |
| Fixed assets | 21/28 | €833 | €143 | -€691 | -82.9% |
| Tangible fixed assets | 22/27 | €833 | €143 | -€691 | -82.9% |
| Plant, machinery and equipment | 23 | €833 | €143 | -€691 | -82.9% |
| Current assets | 29/58 | €5,591 | €4,889 | -€702 | -12.6% |
| Amounts receivable within one year | 40/41 | €227 | €1,336 | +€1,109 | +488% |
| Trade receivables | 40 | - | €834 | +€834 | |
| Other amounts receivable | 41 | €227 | €502 | +€275 | +121% |
| Cash at bank and in hand | 54/58 | €5,364 | €3,421 | -€1,943 | -36.2% |
| Deferred charges and accrued income | 490/1 | - | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €6,425 | €5,032 | -€1,392 | -21.7% |
| Equity | 10/15 | -€835 | -€3,004 | -€2,169 | -260% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,335 | -€5,504 | -€2,169 | -65.0% |
| Amounts payable | 17/49 | €7,260 | €8,036 | +€777 | +10.7% |
| Amounts payable within one year | 42/48 | €7,260 | €8,036 | +€777 | +10.7% |
| Trade debts | 44 | €413 | €0 | -€413 | -100% |
| Suppliers | 440/4 | €413 | €0 | -€413 | -100% |
| Advances received on contracts in progress | 46 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €6,846 | €7,876 | +€1,030 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €691 | -€1,708 | -71.2% |
| Other operating charges | 640/8 | €992 | €3,238 | +€2,246 | +226% |
| Gross operating margin | 9900 | -€12,707 | €4,163 | +€16,870 | |
| Operating profit (loss) | 9901 | -€16,098 | €234 | +€16,332 | |
| Financial charges | 65/66B | €128 | €304 | +€176 | +138% |
| Recurring financial charges | 65 | €128 | €304 | +€176 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€16,226 | -€70 | +€16,156 | +99.6% |
| Income taxes | 67/77 | - | €2,099 | +€2,099 | |
| Profit (loss) for the period | 9904 | -€16,226 | -€2,169 | +€14,057 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,226 | -€2,169 | +€14,057 | +86.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.