ClinResult: 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.
What changed
ClinResult
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€186,956
2024 · €247,447-€60,491
Equity
€1.2m
2024 · €1.0m+€185,096
Cash
€852,379
2024 · €619,483+€232,896
Balance sheet total
€1.3m
2024 · €1.2m+€170,400
Largest movements
Assets
- Cash +€232,896
up €232,896 (+37.6%), from €619,483 to €852,379
mainly Net result for the year (+€186,956) and Depreciation (+€60,909)
- Tangible fixed assets -€59,284
down €59,284 (-16.1%), from €367,838 to €308,554
Equity and liabilities
- Reserves +€186,950
up €186,950 (+18.6%), from €1.0m to €1.2m
of which Distributable reserves: +€98,540
- Accrued charges and deferred income -€29,970
down €29,970 (-82.5%), from €36,324 to €6,355
- Other debts +€21,306
new in 2025: €21,306
Income statement
- Gross operating margin -€96,294
down €96,294 (-23.0%), from €418,573 to €322,280
- Taxes -€40,838
down €40,838 (-36.7%), from €111,322 to €70,484
- Financial income -€4,242
down €4,242 (-72.5%), from €5,854 to €1,612
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.
Result 2024
€247,447
Gross operating margin
-€96,294
Depreciation
-€244
Other operating charges
-€768
Financial income
-€4,242
Financial charges
+€219
Taxes
+€40,838
Result 2025
€186,956
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.
From operations
+€246,546
Investment
-€1,625
Financing
-€12,025
Cash 2024
€619,483
From operations (derived)
+€246,546
Net result for the year
+€186,956
Depreciation
+€60,909
Receivables after one year
+€8,016
Receivables within one year
-€8,125
Deferred charges and accrued income
+€3,321
Trade debts
-€398
Tax, wage and social debts
+€4,530
Other debts
+€21,306
Accrued charges and deferred income
-€29,970
Investment (derived)
-€1,625
Investment in fixed assets (net)
-€1,625
Financing
-€12,025
Debts after one year
-€10,346
Current portion of long-term debt
+€181
Contributions, distributions and other
-€1,860
Cash 2025
€852,379
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,157,844 | €1,328,243 | +€170,400 | +14.7% |
| Fixed assets | 21/28 | €367,838 | €308,554 | -€59,284 | -16.1% |
| Tangible fixed assets | 22/27 | €367,838 | €308,554 | -€59,284 | -16.1% |
| Land and buildings | 22 | €154,997 | €126,423 | -€28,574 | -18.4% |
| Plant, machinery and equipment | 23 | €18,125 | €12,519 | -€5,606 | -30.9% |
| Furniture and vehicles | 24 | €69,673 | €50,972 | -€18,701 | -26.8% |
| Other tangible fixed assets | 26 | €125,044 | €118,641 | -€6,403 | -5.1% |
| Current assets | 29/58 | €790,005 | €1,019,689 | +€229,684 | +29.1% |
| Amounts receivable after more than one year | 29 | €98,544 | €90,528 | -€8,016 | -8.1% |
| Other amounts receivable | 291 | €98,544 | €90,528 | -€8,016 | -8.1% |
| Amounts receivable within one year | 40/41 | €68,657 | €76,782 | +€8,125 | +11.8% |
| Trade receivables | 40 | €59,338 | €68,766 | +€9,429 | +15.9% |
| Other amounts receivable | 41 | €9,320 | €8,016 | -€1,304 | -14.0% |
| Cash at bank and in hand | 54/58 | €619,483 | €852,379 | +€232,896 | +37.6% |
| Deferred charges and accrued income | 490/1 | €3,321 | - | -€3,321 | |
| Total equity and liabilities | 10/49 | €1,157,844 | €1,328,243 | +€170,400 | +14.7% |
| Equity | 10/15 | €1,028,379 | €1,213,475 | +€185,096 | +18.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,007,087 | €1,194,037 | +€186,950 | +18.6% |
| Non-distributable reserves | 130/1 | €9,567 | €9,567 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,567 | €9,567 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €88,410 | +€88,410 | |
| Distributable reserves | 133 | €997,520 | €1,096,060 | +€98,540 | +9.9% |
| Profit (loss) carried forward | 14 | €8,792 | €6,938 | -€1,854 | -21.1% |
| Amounts payable | 17/49 | €129,465 | €114,768 | -€14,697 | -11.4% |
| Amounts payable after more than one year | 17 | €37,021 | €26,676 | -€10,346 | -27.9% |
| Financial debts | 170/4 | €37,021 | €26,676 | -€10,346 | -27.9% |
| Amounts payable within one year | 42/48 | €56,119 | €81,738 | +€25,618 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €10,165 | €10,346 | +€181 | +1.8% |
| Trade debts | 44 | €11,950 | €11,552 | -€398 | -3.3% |
| Suppliers | 440/4 | €11,950 | €11,552 | -€398 | -3.3% |
| Taxes, remuneration and social security | 45 | €34,004 | €38,534 | +€4,530 | +13.3% |
| Taxes | 450/3 | €34,004 | €38,534 | +€4,530 | +13.3% |
| Other amounts payable | 47/48 | - | €21,306 | +€21,306 | |
| Accrued charges and deferred income | 492/3 | €36,324 | €6,355 | -€29,970 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,665 | €60,909 | +€244 | +0.4% |
| Other operating charges | 640/8 | €3,778 | €4,546 | +€768 | +20.3% |
| Gross operating margin | 9900 | €418,573 | €322,280 | -€96,294 | -23.0% |
| Operating profit (loss) | 9901 | €354,130 | €256,824 | -€97,306 | -27.5% |
| Financial income | 75/76B | €5,854 | €1,612 | -€4,242 | -72.5% |
| Recurring financial income | 75 | €5,854 | €1,612 | -€4,242 | -72.5% |
| Financial charges | 65/66B | €1,215 | €995 | -€219 | -18.0% |
| Recurring financial charges | 65 | €1,215 | €995 | -€219 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €358,769 | €257,440 | -€101,329 | -28.2% |
| Income taxes | 67/77 | €111,322 | €70,484 | -€40,838 | -36.7% |
| Profit (loss) for the period | 9904 | €247,447 | €186,956 | -€60,491 | -24.4% |
| Transfer to tax-exempt reserves | 689 | - | €88,410 | +€88,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €247,447 | €98,546 | -€148,901 | -60.2% |
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 7 October 2026 via checked.be.