CLIP: 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.
CLIP
Largest movements
- Tangible fixed assets +€70,166
up €70,166 (+81.4%), from €86,158 to €156,324
of which Furniture and vehicles: +€65,646
- Stocks and contracts +€30,142
up €30,142 (+74.2%), from €40,637 to €70,779
- Deferred charges and accrued income -€10,190
down €10,190 (-58.7%), from €17,345 to €7,155
- Receivables within one year -€6,365
down €6,365 (-11.0%), from €57,661 to €51,296
of which Other amounts receivable: -€3,999
- Debts after one year +€66,493
up €66,493 (+1065.3%), from €6,242 to €72,735
- Other debts +€52,905
up €52,905 (+216.4%), from €24,446 to €77,351
- Profit (loss) carried forward -€49,432
down €49,432 (-50.0%), from €98,836 to €49,404
- Trade debts +€26,065
up €26,065 (+78.5%), from €33,215 to €59,279
- Short-term financial debts -€13,843
down €13,843 (-100.0%), from €13,843 to €0
- Gross operating margin +€102,403
up €102,403 (+155.3%), from €65,948 to €168,351
- Depreciation +€8,119
up €8,119 (+12.3%), from €65,845 to €73,964
- Staff costs -€6,314
down €6,314 (-16.2%), from €38,964 to €32,651
- Other operating charges -€6,190
down €6,190 (-39.4%), from €15,726 to €9,536
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 | €227,823 | €309,281 | +€81,457 | +35.8% |
| Fixed assets | 21/28 | €86,293 | €156,729 | +€70,436 | +81.6% |
| Tangible fixed assets | 22/27 | €86,158 | €156,324 | +€70,166 | +81.4% |
| Land and buildings | 22 | €2,038 | €0 | -€2,038 | -100.0% |
| Plant, machinery and equipment | 23 | €17,258 | €13,448 | -€3,810 | -22.1% |
| Furniture and vehicles | 24 | €66,862 | €132,508 | +€65,646 | +98.2% |
| Other tangible fixed assets | 26 | - | €10,368 | +€10,368 | |
| Financial fixed assets | 28 | €135 | €405 | +€270 | +200.0% |
| Current assets | 29/58 | €141,530 | €152,552 | +€11,022 | +7.8% |
| Stocks and contracts in progress | 3 | €40,637 | €70,779 | +€30,142 | +74.2% |
| Stocks | 30/36 | €40,637 | €70,779 | +€30,142 | +74.2% |
| Amounts receivable within one year | 40/41 | €57,661 | €51,296 | -€6,365 | -11.0% |
| Trade receivables | 40 | €39,166 | €36,799 | -€2,367 | -6.0% |
| Other amounts receivable | 41 | €18,495 | €14,497 | -€3,999 | -21.6% |
| Cash at bank and in hand | 54/58 | €25,887 | €23,321 | -€2,565 | -9.9% |
| Deferred charges and accrued income | 490/1 | €17,345 | €7,155 | -€10,190 | -58.7% |
| Total equity and liabilities | 10/49 | €227,823 | €309,281 | +€81,457 | +35.8% |
| Equity | 10/15 | €119,296 | €69,864 | -€49,432 | -41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,836 | €49,404 | -€49,432 | -50.0% |
| Amounts payable | 17/49 | €108,527 | €239,417 | +€130,890 | +120.6% |
| Amounts payable after more than one year | 17 | €6,242 | €72,735 | +€66,493 | +1065.3% |
| Financial debts | 170/4 | €6,242 | €72,735 | +€66,493 | +1065.3% |
| Amounts payable within one year | 42/48 | €101,755 | €166,682 | +€64,927 | +63.8% |
| Current portion of amounts payable after more than one year | 42 | €24,346 | €25,271 | +€925 | +3.8% |
| Financial debts | 43 | €13,843 | €0 | -€13,843 | -100.0% |
| Credit institutions | 430/8 | €13,843 | €0 | -€13,843 | -100.0% |
| Trade debts | 44 | €33,215 | €59,279 | +€26,065 | +78.5% |
| Suppliers | 440/4 | €33,215 | €59,279 | +€26,065 | +78.5% |
| Taxes, remuneration and social security | 45 | €5,905 | €4,780 | -€1,125 | -19.0% |
| Taxes | 450/3 | €990 | €491 | -€499 | -50.4% |
| Remuneration and social security | 454/9 | €4,915 | €4,289 | -€626 | -12.7% |
| Other amounts payable | 47/48 | €24,446 | €77,351 | +€52,905 | +216.4% |
| Accrued charges and deferred income | 492/3 | €530 | €0 | -€530 | -100.0% |
| Remuneration, social security and pensions | 62 | €38,964 | €32,651 | -€6,314 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,845 | €73,964 | +€8,119 | +12.3% |
| Other operating charges | 640/8 | €15,726 | €9,536 | -€6,190 | -39.4% |
| Gross operating margin | 9900 | €65,948 | €168,351 | +€102,403 | +155.3% |
| Operating profit (loss) | 9901 | -€54,587 | €52,201 | +€106,788 | |
| Financial income | 75/76B | €978 | €11 | -€967 | -98.8% |
| Recurring financial income | 75 | €978 | €11 | -€967 | -98.8% |
| Financial charges | 65/66B | €3,388 | €3,644 | +€256 | +7.5% |
| Recurring financial charges | 65 | €3,388 | €3,644 | +€256 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€56,997 | €48,568 | +€105,565 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€56,997 | €48,568 | +€105,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,997 | €48,568 | +€105,565 |
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 3 October 2026 via checked.be.