Clio Beheer: 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.
Clio Beheer
Largest movements
- Tangible fixed assets -€66,715
down €66,715 (-5.2%), from €1.3m to €1.2m
of which Land and buildings: -€63,189
- Debts after one year -€58,570
down €58,570 (-5.0%), from €1.2m to €1.1m
- Other debts -€25,720
down €25,720 (-22.6%), from €113,869 to €88,150
- Profit (loss) carried forward +€17,797
up €17,797 (+27.3%), from -€65,125 to -€47,328
- Financial charges +€4,663
up €4,663 (+15.3%), from €30,553 to €35,217
- Gross operating margin +€3,620
up €3,620 (+2.8%), from €127,051 to €130,670
- Depreciation -€2,255
down €2,255 (-3.3%), from €68,970 to €66,715
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 | €1,323,993 | €1,255,631 | -€68,362 | -5.2% |
| Fixed assets | 21/28 | €1,289,384 | €1,222,669 | -€66,715 | -5.2% |
| Tangible fixed assets | 22/27 | €1,289,384 | €1,222,669 | -€66,715 | -5.2% |
| Land and buildings | 22 | €1,285,558 | €1,222,369 | -€63,189 | -4.9% |
| Plant, machinery and equipment | 23 | €998 | €0 | -€998 | -100% |
| Furniture and vehicles | 24 | €2,827 | €300 | -€2,528 | -89.4% |
| Current assets | 29/58 | €34,610 | €32,962 | -€1,647 | -4.8% |
| Amounts receivable within one year | 40/41 | €200 | €104 | -€97 | -48.3% |
| Other amounts receivable | 41 | €200 | €104 | -€97 | -48.3% |
| Cash at bank and in hand | 54/58 | €34,409 | €32,859 | -€1,551 | -4.5% |
| Total equity and liabilities | 10/49 | €1,323,993 | €1,255,631 | -€68,362 | -5.2% |
| Equity | 10/15 | -€46,575 | -€28,778 | +€17,797 | +38.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,125 | -€47,328 | +€17,797 | +27.3% |
| Amounts payable | 17/49 | €1,370,568 | €1,284,409 | -€86,159 | -6.3% |
| Amounts payable after more than one year | 17 | €1,168,217 | €1,109,647 | -€58,570 | -5.0% |
| Financial debts | 170/4 | €1,168,217 | €1,109,647 | -€58,570 | -5.0% |
| Amounts payable within one year | 42/48 | €191,792 | €163,952 | -€27,840 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €77,319 | €74,952 | -€2,367 | -3.1% |
| Trade debts | 44 | €603 | €850 | +€247 | +41.0% |
| Suppliers | 440/4 | €603 | €850 | +€247 | +41.0% |
| Other amounts payable | 47/48 | €113,869 | €88,150 | -€25,720 | -22.6% |
| Accrued charges and deferred income | 492/3 | €10,560 | €10,810 | +€250 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,970 | €66,715 | -€2,255 | -3.3% |
| Other operating charges | 640/8 | €10,614 | €10,942 | +€328 | +3.1% |
| Gross operating margin | 9900 | €127,051 | €130,670 | +€3,620 | +2.8% |
| Operating profit (loss) | 9901 | €47,467 | €53,013 | +€5,547 | +11.7% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €30,553 | €35,217 | +€4,663 | +15.3% |
| Recurring financial charges | 65 | €30,553 | €35,217 | +€4,663 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €16,948 | €17,797 | +€849 | +5.0% |
| Profit (loss) for the period | 9904 | €16,948 | €17,797 | +€849 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,948 | €17,797 | +€849 | +5.0% |
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 15 October 2026 via checked.be.