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
- Receivables within one year -€7,759
down €7,759 (-21.6%), from €35,889 to €28,130
of which Trade receivables: -€6,890
- Tangible fixed assets -€6,931
down €6,931 (-10.7%), from €64,819 to €57,888
of which Furniture and vehicles: -€6,931
- Tax, wage and social debts -€6,940
down €6,940 (-14.2%), from €48,838 to €41,898
of which Remuneration and social security: -€5,153
- Current portion of long-term debt -€2,693
down €2,693 (-56.0%), from €4,807 to €2,114
- Other debts -€2,619
down €2,619 (-16.8%), from €15,606 to €12,987
- Debts after one year -€2,114
no longer reported in 2025 (was €2,114)
- Trade debts -€1,185
down €1,185 (-14.7%), from €8,036 to €6,851
- Staff costs +€26,218
up €26,218 (+25.2%), from €103,900 to €130,118
- Gross operating margin +€23,060
up €23,060 (+18.5%), from €124,962 to €148,021
- Other operating charges -€1,668
down €1,668 (-41.3%), from €4,037 to €2,368
- Taxes -€1,577
down €1,577 (-16.7%), from €9,455 to €7,878
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 | €101,888 | €86,773 | -€15,115 | -14.8% |
| Fixed assets | 21/28 | €64,819 | €57,888 | -€6,931 | -10.7% |
| Tangible fixed assets | 22/27 | €64,819 | €57,888 | -€6,931 | -10.7% |
| Plant, machinery and equipment | 23 | €55,000 | €55,000 | = | 0.0% |
| Furniture and vehicles | 24 | €9,819 | €2,888 | -€6,931 | -70.6% |
| Current assets | 29/58 | €37,069 | €28,885 | -€8,184 | -22.1% |
| Amounts receivable within one year | 40/41 | €35,889 | €28,130 | -€7,759 | -21.6% |
| Trade receivables | 40 | €35,020 | €28,130 | -€6,890 | -19.7% |
| Other amounts receivable | 41 | €869 | - | -€869 | |
| Cash at bank and in hand | 54/58 | €1,180 | €755 | -€425 | -36.0% |
| Total equity and liabilities | 10/49 | €101,888 | €86,773 | -€15,115 | -14.8% |
| Equity | 10/15 | €22,488 | €22,923 | +€435 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,888 | €4,323 | +€435 | +11.2% |
| Amounts payable | 17/49 | €79,400 | €63,850 | -€15,550 | -19.6% |
| Amounts payable after more than one year | 17 | €2,114 | - | -€2,114 | |
| Financial debts | 170/4 | €2,114 | - | -€2,114 | |
| Amounts payable within one year | 42/48 | €77,287 | €63,850 | -€13,436 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €4,807 | €2,114 | -€2,693 | -56.0% |
| Trade debts | 44 | €8,036 | €6,851 | -€1,185 | -14.7% |
| Suppliers | 440/4 | €8,036 | €6,851 | -€1,185 | -14.7% |
| Taxes, remuneration and social security | 45 | €48,838 | €41,898 | -€6,940 | -14.2% |
| Taxes | 450/3 | €31,244 | €29,458 | -€1,786 | -5.7% |
| Remuneration and social security | 454/9 | €17,593 | €12,440 | -€5,153 | -29.3% |
| Other amounts payable | 47/48 | €15,606 | €12,987 | -€2,619 | -16.8% |
| Remuneration, social security and pensions | 62 | €103,900 | €130,118 | +€26,218 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,931 | €6,931 | = | 0.0% |
| Other operating charges | 640/8 | €4,037 | €2,368 | -€1,668 | -41.3% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €124,962 | €148,021 | +€23,060 | +18.5% |
| Operating profit (loss) | 9901 | €10,094 | €8,559 | -€1,535 | -15.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €416 | €250 | -€166 | -39.9% |
| Recurring financial charges | 65 | €416 | €250 | -€166 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €9,678 | €8,313 | -€1,365 | -14.1% |
| Income taxes | 67/77 | €9,455 | €7,878 | -€1,577 | -16.7% |
| Profit (loss) for the period | 9904 | €223 | €435 | +€212 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €223 | €435 | +€212 | +95.2% |
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.