CLINERGY: 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.
CLINERGY
Largest movements
- Tangible fixed assets +€111,704
up €111,704 (+31.4%), from €355,980 to €467,684
of which Land and buildings: +€112,102
- Cash -€77,448
down €77,448 (-90.1%), from €85,948 to €8,500
mainly Investment in fixed assets (net) (-€122,358) and Debts after one year (-€18,899)
- Reserves +€47,176
up €47,176 (+19.5%), from €242,197 to €289,373
of which Distributable reserves: +€47,176
- Debts after one year -€18,899
down €18,899 (-12.3%), from €153,546 to €134,647
- Trade debts -€8,734
down €8,734 (-74.2%), from €11,775 to €3,041
- Tax, wage and social debts +€7,321
up €7,321 (+55.4%), from €13,205 to €20,526
of which Taxes: +€7,321
- Other debts +€7,000
new in 2025: €7,000
- Gross operating margin +€20,915
up €20,915 (+32.9%), from €63,611 to €84,526
- Taxes +€5,042
up €5,042 (+37.3%), from €13,508 to €18,550
- Depreciation +€2,857
up €2,857 (+36.6%), from €7,797 to €10,654
- Other operating charges +€998
up €998 (+40.8%), from €2,445 to €3,443
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 | €457,894 | €492,277 | +€34,383 | +7.5% |
| Fixed assets | 21/28 | €355,980 | €467,684 | +€111,704 | +31.4% |
| Tangible fixed assets | 22/27 | €355,980 | €467,684 | +€111,704 | +31.4% |
| Land and buildings | 22 | €354,487 | €466,589 | +€112,102 | +31.6% |
| Furniture and vehicles | 24 | €1,493 | €1,095 | -€398 | -26.7% |
| Current assets | 29/58 | €101,914 | €24,593 | -€77,321 | -75.9% |
| Amounts receivable within one year | 40/41 | €15,966 | €16,093 | +€127 | +0.8% |
| Trade receivables | 40 | €15,474 | €16,093 | +€619 | +4.0% |
| Other amounts receivable | 41 | €492 | €0 | -€492 | -100% |
| Cash at bank and in hand | 54/58 | €85,948 | €8,500 | -€77,448 | -90.1% |
| Total equity and liabilities | 10/49 | €457,894 | €492,277 | +€34,383 | +7.5% |
| Equity | 10/15 | €260,797 | €307,973 | +€47,176 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,197 | €289,373 | +€47,176 | +19.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €242,197 | €289,373 | +€47,176 | +19.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €197,096 | €184,304 | -€12,793 | -6.5% |
| Amounts payable after more than one year | 17 | €153,546 | €134,647 | -€18,899 | -12.3% |
| Financial debts | 170/4 | €153,546 | €134,647 | -€18,899 | -12.3% |
| Amounts payable within one year | 42/48 | €43,360 | €49,466 | +€6,106 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €18,380 | €18,899 | +€519 | +2.8% |
| Trade debts | 44 | €11,775 | €3,041 | -€8,734 | -74.2% |
| Suppliers | 440/4 | €11,775 | €3,041 | -€8,734 | -74.2% |
| Taxes, remuneration and social security | 45 | €13,205 | €20,526 | +€7,321 | +55.4% |
| Taxes | 450/3 | €10,705 | €18,026 | +€7,321 | +68.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,797 | €10,654 | +€2,857 | +36.6% |
| Other operating charges | 640/8 | €2,445 | €3,443 | +€998 | +40.8% |
| Gross operating margin | 9900 | €63,611 | €84,526 | +€20,915 | +32.9% |
| Operating profit (loss) | 9901 | €53,369 | €70,429 | +€17,061 | +32.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,211 | €4,703 | -€508 | -9.7% |
| Recurring financial charges | 65 | €5,211 | €4,703 | -€508 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €48,158 | €65,726 | +€17,569 | +36.5% |
| Income taxes | 67/77 | €13,508 | €18,550 | +€5,042 | +37.3% |
| Profit (loss) for the period | 9904 | €34,650 | €47,176 | +€12,526 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,650 | €47,176 | +€12,526 | +36.2% |
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 23 October 2026 via checked.be.