CLIQUE CONSTRUCT: 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.
CLIQUE CONSTRUCT
Largest movements
- Stocks and contracts +€900,670
up €900,670 (+60.5%), from €1.5m to €2.4m
- Cash +€627,218
up €627,218 (+1,475%), from €42,535 to €669,752
mainly Advances received (+€814,169) and Debts after one year (+€723,239)
- Receivables within one year +€601,001
up €601,001 (+109%), from €549,513 to €1.2m
of which Trade receivables: +€686,042
- Advances received +€814,169
new in 2025: €814,169
- Trade debts -€766,212
down €766,212 (-73.2%), from €1.0m to €279,955
- Debts after one year +€723,239
up €723,239 (+1,311%), from €55,173 to €778,411
- Other debts +€572,227
up €572,227 (+28.8%), from €2.0m to €2.6m
- Current portion of long-term debt +€550,527
up €550,527 (+4,803%), from €11,463 to €561,990
- Gross operating margin +€538,055
up €538,055, from -€217,106 to €320,949
- Financial charges -€35,927
down €35,927 (-78.6%), from €45,726 to €9,800
- Other operating charges -€6,719
down €6,719 (-5.2%), from €128,273 to €121,554
- Financial income -€4,414
down €4,414 (-78.0%), from €5,657 to €1,243
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 | €2,306,135 | €4,403,987 | +€2.1m | +91.0% |
| Fixed assets | 21/28 | €215,139 | €188,241 | -€26,898 | -12.5% |
| Intangible fixed assets | 21 | €1,294 | €644 | -€650 | -50.2% |
| Tangible fixed assets | 22/27 | €203,405 | €177,157 | -€26,248 | -12.9% |
| Plant, machinery and equipment | 23 | €2,804 | €2,480 | -€324 | -11.5% |
| Furniture and vehicles | 24 | €49,191 | €43,343 | -€5,848 | -11.9% |
| Other tangible fixed assets | 26 | €151,410 | €131,334 | -€20,076 | -13.3% |
| Financial fixed assets | 28 | €10,440 | €10,440 | = | 0.0% |
| Current assets | 29/58 | €2,090,996 | €4,215,745 | +€2.1m | +102% |
| Stocks and contracts in progress | 3 | €1,487,835 | €2,388,505 | +€900,670 | +60.5% |
| Contracts in progress | 37 | €1,487,835 | €2,388,505 | +€900,670 | +60.5% |
| Amounts receivable within one year | 40/41 | €549,513 | €1,150,514 | +€601,001 | +109% |
| Trade receivables | 40 | €407,615 | €1,093,657 | +€686,042 | +168% |
| Other amounts receivable | 41 | €141,898 | €56,857 | -€85,041 | -59.9% |
| Cash at bank and in hand | 54/58 | €42,535 | €669,752 | +€627,218 | +1,475% |
| Deferred charges and accrued income | 490/1 | €11,114 | €6,974 | -€4,139 | -37.2% |
| Total equity and liabilities | 10/49 | €2,306,135 | €4,403,987 | +€2.1m | +91.0% |
| Equity | 10/15 | -€1,122,107 | -€1,026,569 | +€95,538 | +8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,142,107 | -€1,046,569 | +€95,538 | +8.4% |
| Amounts payable | 17/49 | €3,428,242 | €5,430,556 | +€2.0m | +58.4% |
| Amounts payable after more than one year | 17 | €55,173 | €778,411 | +€723,239 | +1,311% |
| Financial debts | 170/4 | €55,173 | €778,411 | +€723,239 | +1,311% |
| Amounts payable within one year | 42/48 | €3,352,730 | €4,609,906 | +€1.3m | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €11,463 | €561,990 | +€550,527 | +4,803% |
| Financial debts | 43 | €300,000 | €100,000 | -€200,000 | -66.7% |
| Credit institutions | 430/8 | €300,000 | €100,000 | -€200,000 | -66.7% |
| Trade debts | 44 | €1,046,167 | €279,955 | -€766,212 | -73.2% |
| Suppliers | 440/4 | €1,046,167 | €279,955 | -€766,212 | -73.2% |
| Advances received on contracts in progress | 46 | - | €814,169 | +€814,169 | |
| Taxes, remuneration and social security | 45 | €9,916 | €296,381 | +€286,465 | +2,889% |
| Taxes | 450/3 | - | €288,438 | +€288,438 | |
| Remuneration and social security | 454/9 | €9,916 | €7,943 | -€1,973 | -19.9% |
| Other amounts payable | 47/48 | €1,985,184 | €2,557,411 | +€572,227 | +28.8% |
| Accrued charges and deferred income | 492/3 | €20,339 | €42,238 | +€21,900 | +108% |
| Remuneration, social security and pensions | 62 | €67,215 | €66,657 | -€557 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,595 | €27,897 | +€302 | +1.1% |
| Other operating charges | 640/8 | €128,273 | €121,554 | -€6,719 | -5.2% |
| Gross operating margin | 9900 | -€217,106 | €320,949 | +€538,055 | |
| Operating profit (loss) | 9901 | -€440,188 | €104,842 | +€545,030 | |
| Financial income | 75/76B | €5,657 | €1,243 | -€4,414 | -78.0% |
| Recurring financial income | 75 | €5,657 | €1,243 | -€4,414 | -78.0% |
| Financial charges | 65/66B | €45,726 | €9,800 | -€35,927 | -78.6% |
| Recurring financial charges | 65 | €45,726 | €9,800 | -€35,927 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€480,257 | €96,285 | +€576,543 | |
| Income taxes | 67/77 | - | €747 | +€747 | |
| Profit (loss) for the period | 9904 | -€480,257 | €95,538 | +€575,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€480,257 | €95,538 | +€575,795 |
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 16 October 2026 via checked.be.