Clin d'Oeil Studio graphique: what changed
Clin d'Oeil Studio graphique
Largest movements
- Cash +€17,515
up €17,515 (+113%), from €15,442 to €32,957
mainly Net result for the year (+€11,139) and Trade debts (+€7,636)
- Receivables within one year +€11,355
up €11,355 (+181%), from €6,275 to €17,630
of which Trade receivables: +€11,363
- Tangible fixed assets -€5,754
down €5,754 (-41.5%), from €13,851 to €8,097
- Deferred charges and accrued income -€946
down €946 (-75.6%), from €1,250 to €305
- Profit (loss) carried forward +€11,139
up €11,139 (+57.5%), from €19,360 to €30,499
- Trade debts +€7,636
up €7,636 (+573%), from €1,333 to €8,969
- Tax, wage and social debts +€5,822
up €5,822 (+172%), from €3,377 to €9,198
- Debts after one year -€3,427
down €3,427 (-69.9%), from €4,905 to €1,478
- Other debts +€906
up €906 (+177%), from €511 to €1,417
- Gross operating margin -€10,384
down €10,384 (-30.9%), from €33,580 to €23,197
- Taxes -€2,398
down €2,398 (-31.2%), from €7,696 to €5,298
- Depreciation +€2,341
up €2,341 (+68.6%), from €3,413 to €5,754
- Other operating charges -€2,173
down €2,173 (-76.2%), from €2,851 to €678
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,818 | €58,989 | +€22,171 | +60.2% |
| Fixed assets | 21/28 | €13,851 | €8,097 | -€5,754 | -41.5% |
| Tangible fixed assets | 22/27 | €13,851 | €8,097 | -€5,754 | -41.5% |
| Furniture and vehicles | 24 | €13,851 | €8,097 | -€5,754 | -41.5% |
| Current assets | 29/58 | €22,968 | €50,892 | +€27,925 | +122% |
| Amounts receivable within one year | 40/41 | €6,275 | €17,630 | +€11,355 | +181% |
| Trade receivables | 40 | €6,267 | €17,630 | +€11,363 | +181% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €15,442 | €32,957 | +€17,515 | +113% |
| Deferred charges and accrued income | 490/1 | €1,250 | €305 | -€946 | -75.6% |
| Total equity and liabilities | 10/49 | €36,818 | €58,989 | +€22,171 | +60.2% |
| Equity | 10/15 | €23,360 | €34,499 | +€11,139 | +47.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,360 | €30,499 | +€11,139 | +57.5% |
| Amounts payable | 17/49 | €13,458 | €24,490 | +€11,032 | +82.0% |
| Amounts payable after more than one year | 17 | €4,905 | €1,478 | -€3,427 | -69.9% |
| Financial debts | 170/4 | €4,905 | €1,478 | -€3,427 | -69.9% |
| Amounts payable within one year | 42/48 | €8,484 | €23,012 | +€14,528 | +171% |
| Current portion of amounts payable after more than one year | 42 | €3,263 | €3,427 | +€164 | +5.0% |
| Trade debts | 44 | €1,333 | €8,969 | +€7,636 | +573% |
| Suppliers | 440/4 | €1,333 | €8,969 | +€7,636 | +573% |
| Taxes, remuneration and social security | 45 | €3,377 | €9,198 | +€5,822 | +172% |
| Taxes | 450/3 | €3,377 | €9,198 | +€5,822 | +172% |
| Other amounts payable | 47/48 | €511 | €1,417 | +€906 | +177% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,413 | €5,754 | +€2,341 | +68.6% |
| Other operating charges | 640/8 | €2,851 | €678 | -€2,173 | -76.2% |
| Gross operating margin | 9900 | €33,580 | €23,197 | -€10,384 | -30.9% |
| Operating profit (loss) | 9901 | €27,317 | €16,765 | -€10,552 | -38.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -89.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -89.0% |
| Financial charges | 65/66B | €264 | €328 | +€64 | +24.1% |
| Recurring financial charges | 65 | €264 | €328 | +€64 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €27,056 | €16,437 | -€10,619 | -39.2% |
| Income taxes | 67/77 | €7,696 | €5,298 | -€2,398 | -31.2% |
| Profit (loss) for the period | 9904 | €19,360 | €11,139 | -€8,221 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,360 | €11,139 | -€8,221 | -42.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.