Clino Consult: 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.
Clino Consult
Largest movements
- Tangible fixed assets -€13,138
down €13,138 (-31.9%), from €41,125 to €27,988
of which Leasing and similar rights: -€11,882
- Cash -€10,830
down €10,830 (-6.3%), from €171,195 to €160,365
mainly Net result for the year (-€18,908) and Debts after one year (-€12,369)
- Profit (loss) carried forward -€18,908
down €18,908 (-9,770%), from -€194 to -€19,102
- Debts after one year -€12,369
down €12,369 (-49.0%), from €25,267 to €12,898
- Other debts +€4,643
up €4,643 (+131%), from €3,540 to €8,184
- Gross operating margin -€19,489
down €19,489, from €17,934 to -€1,555
- Financial charges -€485
down €485 (-23.2%), from €2,094 to €1,609
- Taxes -€325
down €325 (-57.4%), from €567 to €241
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 | €218,309 | €191,749 | -€26,560 | -12.2% |
| Fixed assets | 21/28 | €41,165 | €28,028 | -€13,138 | -31.9% |
| Tangible fixed assets | 22/27 | €41,125 | €27,988 | -€13,138 | -31.9% |
| Plant, machinery and equipment | 23 | €1,091 | €482 | -€610 | -55.9% |
| Furniture and vehicles | 24 | €3,801 | €3,155 | -€646 | -17.0% |
| Leasing and similar rights | 25 | €36,233 | €24,351 | -€11,882 | -32.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €177,143 | €163,721 | -€13,422 | -7.6% |
| Amounts receivable within one year | 40/41 | €1,228 | €532 | -€695 | -56.6% |
| Trade receivables | 40 | €147 | - | -€147 | |
| Other amounts receivable | 41 | €1,081 | €532 | -€549 | -50.8% |
| Cash at bank and in hand | 54/58 | €171,195 | €160,365 | -€10,830 | -6.3% |
| Deferred charges and accrued income | 490/1 | €4,720 | €2,824 | -€1,896 | -40.2% |
| Total equity and liabilities | 10/49 | €218,309 | €191,749 | -€26,560 | -12.2% |
| Equity | 10/15 | €175,602 | €156,694 | -€18,908 | -10.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €174,296 | €174,296 | = | 0.0% |
| Distributable reserves | 133 | €174,296 | €174,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194 | -€19,102 | -€18,908 | -9,770% |
| Amounts payable | 17/49 | €42,707 | €35,055 | -€7,652 | -17.9% |
| Amounts payable after more than one year | 17 | €25,267 | €12,898 | -€12,369 | -49.0% |
| Financial debts | 170/4 | €25,267 | €12,898 | -€12,369 | -49.0% |
| Amounts payable within one year | 42/48 | €17,440 | €22,157 | +€4,717 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €11,862 | €12,369 | +€507 | +4.3% |
| Trade debts | 44 | €1,471 | €1,363 | -€108 | -7.4% |
| Suppliers | 440/4 | €1,471 | €1,363 | -€108 | -7.4% |
| Taxes, remuneration and social security | 45 | €567 | €241 | -€325 | -57.4% |
| Taxes | 450/3 | €567 | €241 | -€325 | -57.4% |
| Other amounts payable | 47/48 | €3,540 | €8,184 | +€4,643 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,274 | €13,138 | -€137 | -1.0% |
| Other operating charges | 640/8 | €2,194 | €2,365 | +€171 | +7.8% |
| Gross operating margin | 9900 | €17,934 | -€1,555 | -€19,489 | |
| Operating profit (loss) | 9901 | €2,466 | -€17,058 | -€19,524 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -65.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -65.9% |
| Financial charges | 65/66B | €2,094 | €1,609 | -€485 | -23.2% |
| Recurring financial charges | 65 | €2,094 | €1,609 | -€485 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €373 | -€18,667 | -€19,040 | |
| Income taxes | 67/77 | €567 | €241 | -€325 | -57.4% |
| Profit (loss) for the period | 9904 | -€194 | -€18,908 | -€18,715 | -9,670% |
| Profit (loss) for the period to be appropriated | 9905 | -€194 | -€18,908 | -€18,715 | -9,670% |
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 23 October 2026 via checked.be.