CLK CONSULT & MANAGEMENT: 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.
CLK CONSULT & MANAGEMENT
Largest movements
- Cash -€17,302
down €17,302 (-71.2%), from €24,284 to €6,982
mainly Other debts (-€15,000) and Tax, wage and social debts (-€7,626)
- Tangible fixed assets -€858
down €858 (-11.3%), from €7,580 to €6,723
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts -€7,626
down €7,626 (-45.0%), from €16,955 to €9,329
of which Taxes: -€7,229
- Profit (loss) carried forward +€3,354
up €3,354 (+20.0%), from €16,770 to €20,124
- Financial charges +€9,665
up €9,665 (+6,753%), from €143 to €9,808
of which Non-recurring financial charges: +€9,670
- Taxes -€1,349
down €1,349 (-33.2%), from €4,063 to €2,713
- Gross operating margin -€527
down €527 (-2.7%), from €19,417 to €18,890
- Financial income +€390
up €390 (+114%), from €340 to €730
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 | €60,505 | €41,570 | -€18,935 | -31.3% |
| Fixed assets | 21/28 | €7,580 | €6,723 | -€858 | -11.3% |
| Tangible fixed assets | 22/27 | €7,580 | €6,723 | -€858 | -11.3% |
| Furniture and vehicles | 24 | €7,580 | €6,723 | -€858 | -11.3% |
| Current assets | 29/58 | €52,925 | €34,847 | -€18,077 | -34.2% |
| Amounts receivable within one year | 40/41 | €27,295 | €26,796 | -€500 | -1.8% |
| Trade receivables | 40 | €14,844 | €15,912 | +€1,067 | +7.2% |
| Other amounts receivable | 41 | €12,451 | €10,884 | -€1,567 | -12.6% |
| Cash at bank and in hand | 54/58 | €24,284 | €6,982 | -€17,302 | -71.2% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,070 | -€275 | -20.5% |
| Total equity and liabilities | 10/49 | €60,505 | €41,570 | -€18,935 | -31.3% |
| Equity | 10/15 | €26,770 | €30,124 | +€3,354 | +12.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,770 | €20,124 | +€3,354 | +20.0% |
| Amounts payable | 17/49 | €33,735 | €11,446 | -€22,289 | -66.1% |
| Amounts payable within one year | 42/48 | €33,735 | €11,446 | -€22,289 | -66.1% |
| Trade debts | 44 | €1,780 | €2,117 | +€337 | +18.9% |
| Suppliers | 440/4 | €1,780 | €2,117 | +€337 | +18.9% |
| Taxes, remuneration and social security | 45 | €16,955 | €9,329 | -€7,626 | -45.0% |
| Taxes | 450/3 | €16,558 | €9,329 | -€7,229 | -43.7% |
| Remuneration and social security | 454/9 | €397 | - | -€397 | |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,898 | €2,813 | -€85 | -2.9% |
| Other operating charges | 640/8 | €792 | €933 | +€141 | +17.8% |
| Gross operating margin | 9900 | €19,417 | €18,890 | -€527 | -2.7% |
| Operating profit (loss) | 9901 | €15,727 | €15,145 | -€582 | -3.7% |
| Financial income | 75/76B | €340 | €730 | +€390 | +114% |
| Recurring financial income | 75 | €340 | €730 | +€390 | +114% |
| Financial charges | 65/66B | €143 | €9,808 | +€9,665 | +6,753% |
| Recurring financial charges | 65 | €143 | €138 | -€5 | -3.4% |
| Non-recurring financial charges | 66B | - | €9,670 | +€9,670 | |
| Profit (loss) for the period before taxes | 9903 | €15,925 | €6,067 | -€9,857 | -61.9% |
| Income taxes | 67/77 | €4,063 | €2,713 | -€1,349 | -33.2% |
| Profit (loss) for the period | 9904 | €11,862 | €3,354 | -€8,508 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,862 | €3,354 | -€8,508 | -71.7% |
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 30 October 2026 via checked.be.