Clinckspoor - CRS: 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.
Clinckspoor - CRS
Largest movements
- Cash +€25,665
up €25,665 (+9.7%), from €265,371 to €291,036
mainly Net result for the year (+€17,247) and Depreciation (+€15,096)
- Tangible fixed assets -€8,802
down €8,802 (-4.2%), from €208,610 to €199,809
of which Land and buildings: -€7,532
- Reserves +€9,354
up €9,354 (+2.1%), from €449,665 to €459,018
of which Distributable reserves: +€15,422
- Financial income +€4,625
up €4,625 (+778%), from €594 to €5,219
- Gross operating margin +€3,181
up €3,181 (+10.9%), from €29,207 to €32,388
- Depreciation -€2,254
down €2,254 (-13.0%), from €17,351 to €15,096
- Taxes +€629
up €629 (+8.9%), from €7,037 to €7,665
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 | €484,010 | €498,033 | +€14,023 | +2.9% |
| Fixed assets | 21/28 | €211,180 | €202,378 | -€8,802 | -4.2% |
| Tangible fixed assets | 22/27 | €208,610 | €199,809 | -€8,802 | -4.2% |
| Land and buildings | 22 | €194,982 | €187,450 | -€7,532 | -3.9% |
| Plant, machinery and equipment | 23 | €270 | €794 | +€523 | +194% |
| Furniture and vehicles | 24 | €13,358 | €11,565 | -€1,793 | -13.4% |
| Financial fixed assets | 28 | €2,570 | €2,570 | = | 0.0% |
| Current assets | 29/58 | €272,831 | €295,655 | +€22,824 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,517 | €3,018 | +€502 | +19.9% |
| Trade receivables | 40 | €926 | €3,018 | +€2,093 | +226% |
| Other amounts receivable | 41 | €1,591 | - | -€1,591 | |
| Cash at bank and in hand | 54/58 | €265,371 | €291,036 | +€25,665 | +9.7% |
| Deferred charges and accrued income | 490/1 | €4,943 | €1,600 | -€3,343 | -67.6% |
| Total equity and liabilities | 10/49 | €484,010 | €498,033 | +€14,023 | +2.9% |
| Equity | 10/15 | €468,265 | €477,618 | +€9,354 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €449,665 | €459,018 | +€9,354 | +2.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,947 | €73,879 | -€6,068 | -7.6% |
| Distributable reserves | 133 | €367,239 | €382,660 | +€15,422 | +4.2% |
| Amounts payable | 17/49 | €15,746 | €20,415 | +€4,669 | +29.7% |
| Amounts payable within one year | 42/48 | €15,746 | €20,415 | +€4,669 | +29.7% |
| Trade debts | 44 | €842 | €1,327 | +€486 | +57.7% |
| Suppliers | 440/4 | €842 | €1,327 | +€486 | +57.7% |
| Advances received on contracts in progress | 46 | €9,263 | €9,263 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,864 | €6,222 | +€2,358 | +61.0% |
| Taxes | 450/3 | €3,864 | €6,222 | +€2,358 | +61.0% |
| Other amounts payable | 47/48 | €1,777 | €3,602 | +€1,825 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,351 | €15,096 | -€2,254 | -13.0% |
| Other operating charges | 640/8 | €3,638 | €3,493 | -€145 | -4.0% |
| Gross operating margin | 9900 | €29,207 | €32,388 | +€3,181 | +10.9% |
| Operating profit (loss) | 9901 | €8,218 | €13,799 | +€5,581 | +67.9% |
| Financial income | 75/76B | €594 | €5,219 | +€4,625 | +778% |
| Recurring financial income | 75 | €594 | €5,219 | +€4,625 | +778% |
| Financial charges | 65/66B | €153 | €174 | +€21 | +13.7% |
| Recurring financial charges | 65 | €153 | €174 | +€21 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €8,660 | €18,844 | +€10,184 | +118% |
| Transfer from deferred taxes | 780 | €6,068 | €6,068 | = | 0.0% |
| Income taxes | 67/77 | €7,037 | €7,665 | +€629 | +8.9% |
| Profit (loss) for the period | 9904 | €7,691 | €17,247 | +€9,556 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €7,691 | €17,247 | +€9,556 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.