CLIPS: 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.
CLIPS
Largest movements
- Tangible fixed assets -€3,546
down €3,546 (-16.2%), from €21,861 to €18,314
of which Plant, machinery and equipment: -€2,965
- Receivables within one year -€654
no longer reported in 2025 (was €654)
- Profit (loss) carried forward -€5,271
down €5,271 (-17.3%), from -€30,419 to -€35,689
- Trade debts +€454
new in 2025: €454
- Other debts +€393
up €393 (+2.0%), from €19,777 to €20,169
- Gross operating margin -€662
down €662 (-103.7%), from -€639 to -€1,301
- Depreciation -€562
down €562 (-13.7%), from €4,109 to €3,546
- Other operating charges +€83
up €83 (+30.7%), from €271 to €354
- Financial income -€29
down €29 (-96.5%), from €30 to €1
- Financial charges -€19
down €19 (-20.8%), from €89 to €71
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 | €24,406 | €20,025 | -€4,381 | -17.9% |
| Fixed assets | 21/28 | €22,361 | €18,814 | -€3,546 | -15.9% |
| Tangible fixed assets | 22/27 | €21,861 | €18,314 | -€3,546 | -16.2% |
| Plant, machinery and equipment | 23 | €20,669 | €17,704 | -€2,965 | -14.3% |
| Furniture and vehicles | 24 | €1,191 | €610 | -€581 | -48.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,046 | €1,211 | -€834 | -40.8% |
| Stocks and contracts in progress | 3 | €480 | €480 | = | 0.0% |
| Stocks | 30/36 | €480 | €480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €654 | - | -€654 | |
| Other amounts receivable | 41 | €654 | - | -€654 | |
| Cash at bank and in hand | 54/58 | €912 | €731 | -€181 | -19.8% |
| Total equity and liabilities | 10/49 | €24,406 | €20,025 | -€4,381 | -17.9% |
| Equity | 10/15 | €4,629 | -€641 | -€5,271 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,448 | €16,448 | = | 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 | €14,588 | €14,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,419 | -€35,689 | -€5,271 | -17.3% |
| Amounts payable | 17/49 | €19,777 | €20,667 | +€890 | +4.5% |
| Amounts payable within one year | 42/48 | €19,777 | €20,667 | +€890 | +4.5% |
| Trade debts | 44 | - | €454 | +€454 | |
| Suppliers | 440/4 | - | €454 | +€454 | |
| Taxes, remuneration and social security | 45 | - | €43 | +€43 | |
| Taxes | 450/3 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €19,777 | €20,169 | +€393 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,109 | €3,546 | -€562 | -13.7% |
| Other operating charges | 640/8 | €271 | €354 | +€83 | +30.7% |
| Gross operating margin | 9900 | -€639 | -€1,301 | -€662 | -103.7% |
| Operating profit (loss) | 9901 | -€5,018 | -€5,201 | -€183 | -3.6% |
| Financial income | 75/76B | €30 | €1 | -€29 | -96.5% |
| Recurring financial income | 75 | €30 | €1 | -€29 | -96.5% |
| Financial charges | 65/66B | €89 | €71 | -€19 | -20.8% |
| Recurring financial charges | 65 | €89 | €71 | -€19 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,077 | -€5,271 | -€193 | -3.8% |
| Profit (loss) for the period | 9904 | -€5,077 | -€5,271 | -€193 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,077 | -€5,271 | -€193 | -3.8% |
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 29 September 2026 via checked.be.