CLINT MANAGEMENT: 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.
CLINT MANAGEMENT
Largest movements
- Tangible fixed assets +€443,082
up €443,082 (+32.2%), from €1.4m to €1.8m
of which Land and buildings: +€444,514
- Receivables within one year +€49,497
up €49,497 (+334.8%), from €14,783 to €64,280
of which Trade receivables: +€49,497
- Debts after one year +€399,850
up €399,850 (+44.6%), from €897,050 to €1.3m
- Other debts +€60,058
up €60,058 (+30.9%), from €194,278 to €254,336
- Current portion of long-term debt +€24,261
up €24,261 (+39.1%), from €61,983 to €86,244
- Other operating charges +€53,479
up €53,479 (+163.4%), from €32,738 to €86,217
- Gross operating margin +€36,520
up €36,520 (+23.8%), from €153,160 to €189,680
- Financial charges +€16,504
up €16,504 (+82.9%), from €19,919 to €36,422
- Depreciation +€10,847
up €10,847 (+22.5%), from €48,176 to €59,022
- Taxes -€9,688
down €9,688 (-83.4%), from €11,609 to €1,922
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 | €1,409,734 | €1,891,298 | +€481,564 | +34.2% |
| Fixed assets | 21/28 | €1,377,514 | €1,820,596 | +€443,082 | +32.2% |
| Tangible fixed assets | 22/27 | €1,377,514 | €1,820,596 | +€443,082 | +32.2% |
| Land and buildings | 22 | €1,375,301 | €1,819,815 | +€444,514 | +32.3% |
| Furniture and vehicles | 24 | €2,213 | €781 | -€1,432 | -64.7% |
| Current assets | 29/58 | €32,221 | €70,703 | +€38,482 | +119.4% |
| Amounts receivable within one year | 40/41 | €14,783 | €64,280 | +€49,497 | +334.8% |
| Trade receivables | 40 | €14,783 | €64,280 | +€49,497 | +334.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,450 | €4,651 | -€11,799 | -71.7% |
| Deferred charges and accrued income | 490/1 | €988 | €1,772 | +€784 | +79.3% |
| Total equity and liabilities | 10/49 | €1,409,734 | €1,891,298 | +€481,564 | +34.2% |
| Equity | 10/15 | €212,229 | €218,332 | +€6,103 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,229 | €213,332 | +€6,103 | +2.9% |
| Amounts payable | 17/49 | €1,197,505 | €1,672,967 | +€475,461 | +39.7% |
| Amounts payable after more than one year | 17 | €897,050 | €1,296,901 | +€399,850 | +44.6% |
| Financial debts | 170/4 | €897,050 | €1,296,901 | +€399,850 | +44.6% |
| Amounts payable within one year | 42/48 | €300,455 | €373,486 | +€73,031 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €61,983 | €86,244 | +€24,261 | +39.1% |
| Trade debts | 44 | €16,020 | €6,339 | -€9,680 | -60.4% |
| Suppliers | 440/4 | €16,020 | €6,339 | -€9,680 | -60.4% |
| Taxes, remuneration and social security | 45 | €28,174 | €26,567 | -€1,607 | -5.7% |
| Taxes | 450/3 | €28,174 | €26,567 | -€1,607 | -5.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €194,278 | €254,336 | +€60,058 | +30.9% |
| Accrued charges and deferred income | 492/3 | €0 | €2,580 | +€2,580 | |
| Non-recurring operating income | 76A | €6,435 | - | -€6,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,176 | €59,022 | +€10,847 | +22.5% |
| Other operating charges | 640/8 | €32,738 | €86,217 | +€53,479 | +163.4% |
| Gross operating margin | 9900 | €153,160 | €189,680 | +€36,520 | +23.8% |
| Operating profit (loss) | 9901 | €72,246 | €44,440 | -€27,806 | -38.5% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €19,919 | €36,422 | +€16,504 | +82.9% |
| Recurring financial charges | 65 | €19,919 | €36,422 | +€16,504 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €52,327 | €8,024 | -€44,303 | -84.7% |
| Income taxes | 67/77 | €11,609 | €1,922 | -€9,688 | -83.4% |
| Profit (loss) for the period | 9904 | €40,718 | €6,103 | -€34,615 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,718 | €6,103 | -€34,615 | -85.0% |
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 10 October 2026 via checked.be.