Clinias: 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.
Clinias
Largest movements
- Cash +€2,034
up €2,034 (+391.4%), from €520 to €2,554
mainly Debts after one year (+€86,757) and Tax, wage and social debts (+€18,115)
- Formation expenses -€441
down €441 (-31.3%), from €1,410 to €969
- Deferred charges and accrued income +€160
new in 2025: €160
- Profit (loss) carried forward -€101,733
down €101,733 (-1573.9%), from -€6,464 to -€108,197
- Debts after one year +€86,757
new in 2025: €86,757
- Tax, wage and social debts +€18,115
new in 2025: €18,115
of which Taxes: +€9,522
- Other debts -€6,185
down €6,185 (-100.0%), from €6,185 to €0
- Trade debts +€4,800
up €4,800 (+227.6%), from €2,108 to €6,908
- Staff costs +€43,444
new in 2025: €43,444
- Gross operating margin -€34,446
down €34,446 (-1047.1%), from -€3,290 to -€37,736
- Write-downs +€16,339
new in 2025: €16,339
- Other operating charges +€2,821
new in 2025: €2,821
- Financial charges +€476
up €476 (+102.0%), from €467 to €943
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 | €1,930 | €3,683 | +€1,753 | +90.8% |
| Formation expenses | 20 | €1,410 | €969 | -€441 | -31.3% |
| Current assets | 29/58 | €520 | €2,714 | +€2,194 | +422.2% |
| Cash at bank and in hand | 54/58 | €520 | €2,554 | +€2,034 | +391.4% |
| Deferred charges and accrued income | 490/1 | - | €160 | +€160 | |
| Total equity and liabilities | 10/49 | €1,930 | €3,683 | +€1,753 | +90.8% |
| Equity | 10/15 | -€6,364 | -€108,097 | -€101,733 | -1598.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,464 | -€108,197 | -€101,733 | -1573.9% |
| Amounts payable | 17/49 | €8,294 | €111,780 | +€103,486 | +1247.8% |
| Amounts payable after more than one year | 17 | - | €86,757 | +€86,757 | |
| Other amounts payable | 178/9 | - | €86,757 | +€86,757 | |
| Amounts payable within one year | 42/48 | €8,294 | €25,023 | +€16,729 | +201.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,108 | €6,908 | +€4,800 | +227.6% |
| Suppliers | 440/4 | €2,108 | €6,908 | +€4,800 | +227.6% |
| Taxes, remuneration and social security | 45 | - | €18,115 | +€18,115 | |
| Taxes | 450/3 | - | €9,522 | +€9,522 | |
| Remuneration and social security | 454/9 | - | €8,592 | +€8,592 | |
| Other amounts payable | 47/48 | €6,185 | €0 | -€6,185 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €43,444 | +€43,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €441 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,339 | +€16,339 | |
| Other operating charges | 640/8 | - | €2,821 | +€2,821 | |
| Gross operating margin | 9900 | -€3,290 | -€37,736 | -€34,446 | -1047.1% |
| Operating profit (loss) | 9901 | -€3,731 | -€100,780 | -€97,049 | -2601.3% |
| Financial charges | 65/66B | €467 | €943 | +€476 | +102.0% |
| Recurring financial charges | 65 | €467 | €943 | +€476 | +102.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,198 | -€101,723 | -€97,525 | -2323.3% |
| Income taxes | 67/77 | - | €10 | +€10 | |
| Profit (loss) for the period | 9904 | -€4,198 | -€101,733 | -€97,535 | -2323.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,198 | -€101,733 | -€97,535 | -2323.6% |
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 9 October 2026 via checked.be.