CLINTRIAL-NET: 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.
CLINTRIAL-NET
Largest movements
- Receivables within one year -€45,119
down €45,119 (-60.9%), from €74,077 to €28,958
of which Trade receivables: -€45,144
- Cash +€26,359
up €26,359 (+313%), from €8,418 to €34,777
mainly Receivables within one year (+€45,119) and Net result for the year (+€13,247)
- Tangible fixed assets -€11,344
down €11,344 (-32.2%), from €35,181 to €23,838
- Tax, wage and social debts -€18,760
down €18,760 (-45.2%), from €41,533 to €22,773
of which Remuneration and social security: -€12,580
- Profit (loss) carried forward +€13,247
up €13,247 (+16.8%), from -€78,916 to -€65,669
- Debts after one year -€13,076
down €13,076 (-52.1%), from €25,083 to €12,007
- Current portion of long-term debt -€7,494
down €7,494 (-36.4%), from €20,569 to €13,076
- Trade debts -€4,380
down €4,380 (-28.5%), from €15,362 to €10,982
- Staff costs -€16,764
down €16,764 (-9.6%), from €174,934 to €158,170
- Gross operating margin +€16,323
up €16,323 (+9.4%), from €173,970 to €190,293
- Depreciation -€7,334
down €7,334 (-37.9%), from €19,329 to €11,995
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,543 | €90,080 | -€30,463 | -25.3% |
| Fixed assets | 21/28 | €35,356 | €24,013 | -€11,344 | -32.1% |
| Tangible fixed assets | 22/27 | €35,181 | €23,838 | -€11,344 | -32.2% |
| Plant, machinery and equipment | 23 | €6,117 | €2,289 | -€3,829 | -62.6% |
| Leasing and similar rights | 25 | €16,906 | €12,040 | -€4,867 | -28.8% |
| Other tangible fixed assets | 26 | €12,158 | €9,510 | -€2,648 | -21.8% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €85,187 | €66,067 | -€19,120 | -22.4% |
| Amounts receivable within one year | 40/41 | €74,077 | €28,958 | -€45,119 | -60.9% |
| Trade receivables | 40 | €62,896 | €17,752 | -€45,144 | -71.8% |
| Other amounts receivable | 41 | €11,181 | €11,206 | +€26 | +0.2% |
| Cash at bank and in hand | 54/58 | €8,418 | €34,777 | +€26,359 | +313% |
| Deferred charges and accrued income | 490/1 | €2,692 | €2,332 | -€360 | -13.4% |
| Total equity and liabilities | 10/49 | €120,543 | €90,080 | -€30,463 | -25.3% |
| Equity | 10/15 | €17,995 | €31,242 | +€13,247 | +73.6% |
| Contributions | 10/11 | €63,550 | €63,550 | = | 0.0% |
| Reserves | 13 | €33,361 | €33,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,965 | €2,965 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,965 | €2,965 | = | 0.0% |
| Distributable reserves | 133 | €30,396 | €30,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,916 | -€65,669 | +€13,247 | +16.8% |
| Amounts payable | 17/49 | €102,548 | €58,838 | -€43,710 | -42.6% |
| Amounts payable after more than one year | 17 | €25,083 | €12,007 | -€13,076 | -52.1% |
| Financial debts | 170/4 | €25,083 | €12,007 | -€13,076 | -52.1% |
| Amounts payable within one year | 42/48 | €77,465 | €46,831 | -€30,634 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €20,569 | €13,076 | -€7,494 | -36.4% |
| Trade debts | 44 | €15,362 | €10,982 | -€4,380 | -28.5% |
| Suppliers | 440/4 | €15,362 | €10,982 | -€4,380 | -28.5% |
| Taxes, remuneration and social security | 45 | €41,533 | €22,773 | -€18,760 | -45.2% |
| Taxes | 450/3 | €8,930 | €2,749 | -€6,180 | -69.2% |
| Remuneration and social security | 454/9 | €32,604 | €20,024 | -€12,580 | -38.6% |
| Non-recurring operating income | 76A | - | €364 | +€364 | |
| Remuneration, social security and pensions | 62 | €174,934 | €158,170 | -€16,764 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,329 | €11,995 | -€7,334 | -37.9% |
| Other operating charges | 640/8 | €3,243 | €3,756 | +€513 | +15.8% |
| Non-recurring operating charges | 66A | €1,455 | €261 | -€1,194 | -82.1% |
| Gross operating margin | 9900 | €173,970 | €190,293 | +€16,323 | +9.4% |
| Operating profit (loss) | 9901 | -€24,990 | €16,112 | +€41,102 | |
| Financial income | 75/76B | €62 | €60 | -€2 | -3.8% |
| Recurring financial income | 75 | €62 | €60 | -€2 | -3.8% |
| Financial charges | 65/66B | €1,784 | €1,728 | -€56 | -3.1% |
| Recurring financial charges | 65 | €1,784 | €1,728 | -€56 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,712 | €14,443 | +€41,156 | |
| Income taxes | 67/77 | €593 | €1,197 | +€604 | +102% |
| Profit (loss) for the period | 9904 | -€27,305 | €13,247 | +€40,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,305 | €13,247 | +€40,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.