CLING: what changed
Two fiscal 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.
CLING
Largest movements
- Cash -€28,770
down €28,770 (-66.2%), from €43,469 to €14,698
mainly Contributions, distributions and other (-€32,683) and Net result for the year (-€23,811)
- Tangible fixed assets -€18,744
down €18,744 (-18.2%), from €102,773 to €84,029
of which Furniture and vehicles: -€13,712
- Receivables within one year -€4,843
down €4,843 (-20.8%), from €23,335 to €18,492
of which Trade receivables: -€5,506
- Reserves -€56,493
down €56,493 (-56.9%), from €99,226 to €42,733
- Other debts +€30,653
up €30,653 (+290.4%), from €10,557 to €41,209
- Debts after one year -€18,231
down €18,231 (-47.1%), from €38,668 to €20,438
- Trade debts -€5,197
down €5,197 (-78.2%), from €6,643 to €1,446
- Gross operating margin -€22,118
down €22,118 (-78.4%), from €28,197 to €6,078
- Depreciation +€5,617
up €5,617 (+25.7%), from €21,838 to €27,456
- Taxes -€1,345
down €1,345 (-83.6%), from €1,609 to €264
- Other operating charges -€566
down €566 (-24.0%), from €2,364 to €1,797
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.
Cash bridge derived
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 | €202,054 | €151,696 | -€50,358 | -24.9% |
| Fixed assets | 21/28 | €102,773 | €84,029 | -€18,744 | -18.2% |
| Tangible fixed assets | 22/27 | €102,773 | €84,029 | -€18,744 | -18.2% |
| Land and buildings | 22 | €2,528 | €2,309 | -€219 | -8.7% |
| Plant, machinery and equipment | 23 | €10,012 | €6,305 | -€3,706 | -37.0% |
| Furniture and vehicles | 24 | €57,374 | €43,662 | -€13,712 | -23.9% |
| Other tangible fixed assets | 26 | €32,859 | €31,752 | -€1,107 | -3.4% |
| Current assets | 29/58 | €99,281 | €67,667 | -€31,614 | -31.8% |
| Stocks and contracts in progress | 3 | €2,153 | €4,170 | +€2,016 | +93.6% |
| Stocks | 30/36 | €2,153 | €4,170 | +€2,016 | +93.6% |
| Amounts receivable within one year | 40/41 | €23,335 | €18,492 | -€4,843 | -20.8% |
| Trade receivables | 40 | €15,112 | €9,607 | -€5,506 | -36.4% |
| Other amounts receivable | 41 | €8,222 | €8,885 | +€663 | +8.1% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,469 | €14,698 | -€28,770 | -66.2% |
| Deferred charges and accrued income | 490/1 | €324 | €307 | -€16 | -5.1% |
| Total equity and liabilities | 10/49 | €202,054 | €151,696 | -€50,358 | -24.9% |
| Equity | 10/15 | €117,826 | €61,333 | -€56,493 | -47.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,226 | €42,733 | -€56,493 | -56.9% |
| Distributable reserves | 133 | €99,226 | €42,733 | -€56,493 | -56.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,227 | €90,363 | +€6,136 | +7.3% |
| Amounts payable after more than one year | 17 | €38,668 | €20,438 | -€18,231 | -47.1% |
| Financial debts | 170/4 | €38,668 | €20,438 | -€18,231 | -47.1% |
| Amounts payable within one year | 42/48 | €45,130 | €69,865 | +€24,736 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €17,792 | €18,231 | +€439 | +2.5% |
| Trade debts | 44 | €6,643 | €1,446 | -€5,197 | -78.2% |
| Suppliers | 440/4 | €6,643 | €1,446 | -€5,197 | -78.2% |
| Taxes, remuneration and social security | 45 | €10,138 | €8,979 | -€1,158 | -11.4% |
| Taxes | 450/3 | €10,138 | €7,979 | -€2,158 | -21.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €10,557 | €41,209 | +€30,653 | +290.4% |
| Accrued charges and deferred income | 492/3 | €430 | €60 | -€370 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,838 | €27,456 | +€5,617 | +25.7% |
| Other operating charges | 640/8 | €2,364 | €1,797 | -€566 | -24.0% |
| Non-recurring operating charges | 66A | - | €168 | +€168 | |
| Gross operating margin | 9900 | €28,197 | €6,078 | -€22,118 | -78.4% |
| Operating profit (loss) | 9901 | €3,995 | -€23,343 | -€27,337 | |
| Financial income | 75/76B | €1,649 | €1,496 | -€152 | -9.2% |
| Recurring financial income | 75 | €1,649 | €1,496 | -€152 | -9.2% |
| Financial charges | 65/66B | €1,811 | €1,700 | -€110 | -6.1% |
| Recurring financial charges | 65 | €1,811 | €1,700 | -€110 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,833 | -€23,547 | -€27,379 | |
| Income taxes | 67/77 | €1,609 | €264 | -€1,345 | -83.6% |
| Profit (loss) for the period | 9904 | €2,223 | -€23,811 | -€26,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,223 | -€23,811 | -€26,034 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.