CLIP Architects: 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.
CLIP Architects
Largest movements
- Receivables after one year +€110,939
up €110,939 (+62.3%), from €178,000 to €288,939
- Tangible fixed assets -€19,674
down €19,674 (-16.0%), from €122,607 to €102,933
of which Land and buildings: -€31,664
- Receivables within one year -€4,689
down €4,689 (-12.8%), from €36,683 to €31,994
of which Trade receivables: -€4,134
- Trade debts +€55,080
up €55,080 (+534%), from €10,313 to €65,393
- Profit (loss) carried forward +€43,779
up €43,779 (+70.8%), from €61,870 to €105,649
- Debts after one year -€26,891
down €26,891 (-14.7%), from €183,278 to €156,387
- Tax, wage and social debts +€15,397
up €15,397 (+84.0%), from €18,325 to €33,722
- Gross operating margin +€24,513
up €24,513 (+23.2%), from €105,657 to €130,170
- Other operating charges +€13,756
up €13,756 (+92.5%), from €14,871 to €28,627
- Financial income -€12,061
down €12,061 (-58.2%), from €20,740 to €8,679
of which Non-recurring financial income: -€16,290
- Taxes +€10,565
up €10,565 (+60.0%), from €17,602 to €28,167
- Financial charges +€2,207
up €2,207 (+75.4%), from €2,926 to €5,133
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 | €338,004 | €426,232 | +€88,228 | +26.1% |
| Fixed assets | 21/28 | €122,907 | €103,233 | -€19,674 | -16.0% |
| Tangible fixed assets | 22/27 | €122,607 | €102,933 | -€19,674 | -16.0% |
| Land and buildings | 22 | €118,372 | €86,708 | -€31,664 | -26.7% |
| Plant, machinery and equipment | 23 | €36 | - | -€36 | |
| Furniture and vehicles | 24 | €811 | €5,311 | +€4,500 | +555% |
| Other tangible fixed assets | 26 | €2,388 | €9,914 | +€7,526 | +315% |
| Assets under construction and advance payments | 27 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €215,097 | €322,999 | +€107,902 | +50.2% |
| Amounts receivable after more than one year | 29 | €178,000 | €288,939 | +€110,939 | +62.3% |
| Trade receivables | 290 | €178,000 | €288,939 | +€110,939 | +62.3% |
| Amounts receivable within one year | 40/41 | €36,683 | €31,994 | -€4,689 | -12.8% |
| Trade receivables | 40 | €36,128 | €31,994 | -€4,134 | -11.4% |
| Other amounts receivable | 41 | €555 | - | -€555 | |
| Cash at bank and in hand | 54/58 | €414 | €2,066 | +€1,652 | +399% |
| Total equity and liabilities | 10/49 | €338,004 | €426,232 | +€88,228 | +26.1% |
| Equity | 10/15 | €95,978 | €139,757 | +€43,779 | +45.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,508 | €15,508 | = | 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% |
| Distributable reserves | 133 | €13,648 | €13,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,870 | €105,649 | +€43,779 | +70.8% |
| Amounts payable | 17/49 | €242,026 | €286,475 | +€44,449 | +18.4% |
| Amounts payable after more than one year | 17 | €183,278 | €156,387 | -€26,891 | -14.7% |
| Financial debts | 170/4 | €183,278 | €156,387 | -€26,891 | -14.7% |
| Amounts payable within one year | 42/48 | €58,748 | €130,088 | +€71,340 | +121% |
| Current portion of amounts payable after more than one year | 42 | €26,306 | €26,890 | +€584 | +2.2% |
| Trade debts | 44 | €10,313 | €65,393 | +€55,080 | +534% |
| Suppliers | 440/4 | €10,313 | €65,393 | +€55,080 | +534% |
| Taxes, remuneration and social security | 45 | €18,325 | €33,722 | +€15,397 | +84.0% |
| Taxes | 450/3 | €18,325 | €33,722 | +€15,397 | +84.0% |
| Other amounts payable | 47/48 | €3,804 | €4,083 | +€279 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,084 | €33,142 | +€58 | +0.2% |
| Other operating charges | 640/8 | €14,871 | €28,627 | +€13,756 | +92.5% |
| Gross operating margin | 9900 | €105,657 | €130,170 | +€24,513 | +23.2% |
| Operating profit (loss) | 9901 | €57,702 | €68,401 | +€10,699 | +18.5% |
| Financial income | 75/76B | €20,740 | €8,679 | -€12,061 | -58.2% |
| Recurring financial income | 75 | €4,450 | €8,679 | +€4,229 | +95.0% |
| Non-recurring financial income | 76B | €16,290 | - | -€16,290 | |
| Financial charges | 65/66B | €2,926 | €5,133 | +€2,207 | +75.4% |
| Recurring financial charges | 65 | €2,926 | €5,133 | +€2,207 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €75,516 | €71,947 | -€3,569 | -4.7% |
| Income taxes | 67/77 | €17,602 | €28,167 | +€10,565 | +60.0% |
| Profit (loss) for the period | 9904 | €57,914 | €43,780 | -€14,134 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,914 | €43,780 | -€14,134 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.