CLIP NET: 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 NET
Largest movements
- Tangible fixed assets -€19,421
down €19,421 (-34.1%), from €56,981 to €37,560
of which Leasing and similar rights: -€18,179
- Cash +€6,852
up €6,852 (+99.5%), from €6,883 to €13,735
mainly Depreciation (+€20,269) and Tax, wage and social debts (+€18,995)
- Receivables within one year -€4,957
down €4,957 (-3.6%), from €138,701 to €133,744
of which Trade receivables: -€9,123
- Trade debts -€29,695
down €29,695 (-36.3%), from €81,777 to €52,082
- Tax, wage and social debts +€18,995
up €18,995 (+57.6%), from €32,977 to €51,972
of which Taxes: +€19,545
- Debts after one year -€14,368
down €14,368 (-42.8%), from €33,603 to €19,235
- Profit (loss) carried forward +€8,348
up €8,348 (+26.9%), from €30,980 to €39,328
- Gross operating margin +€20,889
up €20,889 (+104.1%), from €20,074 to €40,963
- Taxes +€3,988
up €3,988 (+159.5%), from €2,500 to €6,488
- Other operating charges +€3,912
up €3,912 (+112.3%), from €3,482 to €7,394
- Financial income +€975
up €975 (+30.9%), from €3,151 to €4,126
- Depreciation +€914
up €914 (+4.7%), from €19,355 to €20,269
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.
Cash bridge derived
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 | €204,543 | €186,385 | -€18,158 | -8.9% |
| Fixed assets | 21/28 | €58,506 | €38,405 | -€20,101 | -34.4% |
| Intangible fixed assets | 21 | €1,360 | €680 | -€680 | -50.0% |
| Tangible fixed assets | 22/27 | €56,981 | €37,560 | -€19,421 | -34.1% |
| Plant, machinery and equipment | 23 | €825 | €539 | -€286 | -34.7% |
| Furniture and vehicles | 24 | €1,743 | €787 | -€956 | -54.8% |
| Leasing and similar rights | 25 | €54,413 | €36,234 | -€18,179 | -33.4% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €146,037 | €147,980 | +€1,943 | +1.3% |
| Amounts receivable within one year | 40/41 | €138,701 | €133,744 | -€4,957 | -3.6% |
| Trade receivables | 40 | €75,069 | €65,946 | -€9,123 | -12.2% |
| Other amounts receivable | 41 | €63,632 | €67,798 | +€4,166 | +6.5% |
| Cash at bank and in hand | 54/58 | €6,883 | €13,735 | +€6,852 | +99.5% |
| Deferred charges and accrued income | 490/1 | €453 | €501 | +€48 | +10.6% |
| Total equity and liabilities | 10/49 | €204,543 | €186,385 | -€18,158 | -8.9% |
| Equity | 10/15 | €40,180 | €48,528 | +€8,348 | +20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,980 | €39,328 | +€8,348 | +26.9% |
| Amounts payable | 17/49 | €164,363 | €137,857 | -€26,506 | -16.1% |
| Amounts payable after more than one year | 17 | €33,603 | €19,235 | -€14,368 | -42.8% |
| Financial debts | 170/4 | €33,603 | €19,235 | -€14,368 | -42.8% |
| Amounts payable within one year | 42/48 | €130,760 | €118,622 | -€12,138 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €15,806 | €14,368 | -€1,438 | -9.1% |
| Trade debts | 44 | €81,777 | €52,082 | -€29,695 | -36.3% |
| Suppliers | 440/4 | €81,777 | €52,082 | -€29,695 | -36.3% |
| Advances received on contracts in progress | 46 | €200 | €200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,977 | €51,972 | +€18,995 | +57.6% |
| Taxes | 450/3 | €30,727 | €50,272 | +€19,545 | +63.6% |
| Remuneration and social security | 454/9 | €2,250 | €1,700 | -€550 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,355 | €20,269 | +€914 | +4.7% |
| Other operating charges | 640/8 | €3,482 | €7,394 | +€3,912 | +112.3% |
| Non-recurring operating charges | 66A | €62 | - | -€62 | |
| Gross operating margin | 9900 | €20,074 | €40,963 | +€20,889 | +104.1% |
| Operating profit (loss) | 9901 | -€2,825 | €13,300 | +€16,125 | |
| Financial income | 75/76B | €3,151 | €4,126 | +€975 | +30.9% |
| Recurring financial income | 75 | €3,151 | €4,126 | +€975 | +30.9% |
| Financial charges | 65/66B | €1,846 | €2,590 | +€744 | +40.3% |
| Recurring financial charges | 65 | €1,846 | €2,590 | +€744 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,520 | €14,836 | +€16,356 | |
| Income taxes | 67/77 | €2,500 | €6,488 | +€3,988 | +159.5% |
| Profit (loss) for the period | 9904 | -€4,020 | €8,348 | +€12,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,020 | €8,348 | +€12,368 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.