CLITHA: 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.
CLITHA
Largest movements
- Receivables after one year +€13,656
new in 2025: €13,656
- Receivables within one year +€4,109
new in 2025: €4,109
of which Other amounts receivable: +€4,091
- Tangible fixed assets +€3,399
up €3,399 (+394.7%), from €861 to €4,260
of which Furniture and vehicles: +€2,615
- Cash -€695
down €695 (-2.6%), from €27,237 to €26,542
mainly Receivables after one year (-€13,656) and Investment in fixed assets (net) (-€4,628)
- Deferred charges and accrued income +€695
up €695 (+175.9%), from €395 to €1,090
- Reserves +€18,448
up €18,448 (+87.8%), from €21,022 to €39,470
- Trade debts +€2,661
up €2,661 (+376.9%), from €706 to €3,368
- Other debts +€600
up €600 (+110.8%), from €541 to €1,141
- Tax, wage and social debts -€545
down €545 (-10.4%), from €5,224 to €4,679
- Depreciation +€1,134
up €1,134 (+1194.9%), from €95 to €1,229
- Taxes -€487
down €487 (-5.8%), from €8,397 to €7,910
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 | €28,493 | €49,658 | +€21,164 | +74.3% |
| Fixed assets | 21/28 | €861 | €4,260 | +€3,399 | +394.7% |
| Tangible fixed assets | 22/27 | €861 | €4,260 | +€3,399 | +394.7% |
| Furniture and vehicles | 24 | €861 | €3,476 | +€2,615 | +303.7% |
| Other tangible fixed assets | 26 | - | €784 | +€784 | |
| Current assets | 29/58 | €27,632 | €45,398 | +€17,765 | +64.3% |
| Amounts receivable after more than one year | 29 | - | €13,656 | +€13,656 | |
| Other amounts receivable | 291 | - | €13,656 | +€13,656 | |
| Amounts receivable within one year | 40/41 | - | €4,109 | +€4,109 | |
| Trade receivables | 40 | - | €18 | +€18 | |
| Other amounts receivable | 41 | - | €4,091 | +€4,091 | |
| Cash at bank and in hand | 54/58 | €27,237 | €26,542 | -€695 | -2.6% |
| Deferred charges and accrued income | 490/1 | €395 | €1,090 | +€695 | +175.9% |
| Total equity and liabilities | 10/49 | €28,493 | €49,658 | +€21,164 | +74.3% |
| Equity | 10/15 | €22,022 | €40,470 | +€18,448 | +83.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,022 | €39,470 | +€18,448 | +87.8% |
| Distributable reserves | 133 | €21,022 | €39,470 | +€18,448 | +87.8% |
| Amounts payable | 17/49 | €6,471 | €9,188 | +€2,716 | +42.0% |
| Amounts payable within one year | 42/48 | €6,471 | €9,188 | +€2,716 | +42.0% |
| Trade debts | 44 | €706 | €3,368 | +€2,661 | +376.9% |
| Suppliers | 440/4 | €706 | €3,368 | +€2,661 | +376.9% |
| Taxes, remuneration and social security | 45 | €5,224 | €4,679 | -€545 | -10.4% |
| Taxes | 450/3 | €5,224 | €4,679 | -€545 | -10.4% |
| Other amounts payable | 47/48 | €541 | €1,141 | +€600 | +110.8% |
| Non-recurring operating income | 76A | - | €1,361 | +€1,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €1,229 | +€1,134 | +1194.9% |
| Other operating charges | 640/8 | €119 | €100 | -€19 | -15.9% |
| Non-recurring operating charges | 66A | - | €2,061 | +€2,061 | |
| Gross operating margin | 9900 | €29,656 | €29,645 | -€11 | 0.0% |
| Operating profit (loss) | 9901 | €29,442 | €26,255 | -€3,187 | -10.8% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €23 | €122 | +€99 | +423.0% |
| Recurring financial charges | 65 | €23 | €122 | +€99 | +423.0% |
| Profit (loss) for the period before taxes | 9903 | €29,419 | €26,357 | -€3,062 | -10.4% |
| Income taxes | 67/77 | €8,397 | €7,910 | -€487 | -5.8% |
| Profit (loss) for the period | 9904 | €21,022 | €18,448 | -€2,575 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,022 | €18,448 | -€2,575 | -12.2% |
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 7 October 2026 via checked.be.