CLINUTA: 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.
CLINUTA
Largest movements
- Cash +€32,374
up €32,374 (+325%), from €9,970 to €42,343
mainly Net result for the year (+€20,925) and Tax, wage and social debts (+€5,238)
- Receivables within one year -€2,072
down €2,072 (-9.4%), from €22,026 to €19,955
of which Trade receivables: -€2,963
- Profit (loss) carried forward +€20,925
up €20,925 (+103%), from €20,409 to €41,334
- Tax, wage and social debts +€5,238
up €5,238 (+102%), from €5,139 to €10,377
- Trade debts +€3,693
up €3,693 (+71.9%), from €5,138 to €8,831
of which Bills of exchange payable: +€7,215
- Purchases and services +€41,972
up €41,972 (+268%), from €15,684 to €57,656
- Turnover +€40,433
up €40,433 (+91.8%), from €44,051 to €84,484
- Financial charges -€1,929
down €1,929 (-75.1%), from €2,568 to €638
- Gross operating margin -€1,539
down €1,539 (-5.4%), from €28,367 to €26,828
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 | €31,996 | €62,298 | +€30,302 | +94.7% |
| Current assets | 29/58 | €31,996 | €62,298 | +€30,302 | +94.7% |
| Amounts receivable within one year | 40/41 | €22,026 | €19,955 | -€2,072 | -9.4% |
| Trade receivables | 40 | €19,381 | €16,418 | -€2,963 | -15.3% |
| Other amounts receivable | 41 | €2,645 | €3,537 | +€892 | +33.7% |
| Cash at bank and in hand | 54/58 | €9,970 | €42,343 | +€32,374 | +325% |
| Total equity and liabilities | 10/49 | €31,996 | €62,298 | +€30,302 | +94.7% |
| Equity | 10/15 | €20,409 | €41,334 | +€20,925 | +103% |
| Profit (loss) carried forward | 14 | €20,409 | €41,334 | +€20,925 | +103% |
| Amounts payable | 17/49 | €11,587 | €20,964 | +€9,377 | +80.9% |
| Amounts payable within one year | 42/48 | €11,587 | €20,964 | +€9,377 | +80.9% |
| Trade debts | 44 | €5,138 | €8,831 | +€3,693 | +71.9% |
| Suppliers | 440/4 | €5,138 | €1,616 | -€3,522 | -68.5% |
| Bills of exchange payable | 441 | - | €7,215 | +€7,215 | |
| Taxes, remuneration and social security | 45 | €5,139 | €10,377 | +€5,238 | +102% |
| Taxes | 450/3 | €5,139 | €10,377 | +€5,238 | +102% |
| Other amounts payable | 47/48 | €1,310 | €1,756 | +€446 | +34.1% |
| Turnover | 70 | €44,051 | €84,484 | +€40,433 | +91.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,684 | €57,656 | +€41,972 | +268% |
| Remuneration, social security and pensions | 62 | €209 | - | -€209 | |
| Other operating charges | 640/8 | €43 | €27 | -€16 | -37.4% |
| Gross operating margin | 9900 | €28,367 | €26,828 | -€1,539 | -5.4% |
| Operating profit (loss) | 9901 | €28,115 | €26,801 | -€1,314 | -4.7% |
| Financial charges | 65/66B | €2,568 | €638 | -€1,929 | -75.1% |
| Recurring financial charges | 65 | €2,568 | €638 | -€1,929 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €25,548 | €26,163 | +€615 | +2.4% |
| Income taxes | 67/77 | €5,139 | €5,238 | +€99 | +1.9% |
| Profit (loss) for the period | 9904 | €20,409 | €20,925 | +€516 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,409 | €20,925 | +€516 | +2.5% |
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 27 October 2026 via checked.be.