Cloacina: 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.
Cloacina
Largest movements
- Receivables within one year -€40,216
down €40,216 (-85.9%), from €46,821 to €6,605
of which Other amounts receivable: -€40,172
- Cash +€6,466
up €6,466 (+37.8%), from €17,123 to €23,589
mainly Receivables within one year (+€40,216) and Depreciation (+€3,769)
- Tangible fixed assets -€3,769
down €3,769 (-24.8%), from €15,212 to €11,443
of which Furniture and vehicles: -€3,269
- Stocks and contracts -€2,497
no longer reported in 2025 (was €2,497)
- Deferred charges and accrued income -€1,830
down €1,830 (-69.2%), from €2,644 to €814
- Profit (loss) carried forward -€31,172
down €31,172 (-465.3%), from -€6,700 to -€37,872
- Trade debts -€10,585
down €10,585 (-85.6%), from €12,364 to €1,779
- Gross operating margin -€24,426
down €24,426 (-2155.4%), from -€1,133 to -€25,559
- Staff costs -€1,605
no longer reported in 2025 (was €1,605)
- Financial income -€583
no longer reported in 2025 (was €583)
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 | €84,297 | €42,450 | -€41,846 | -49.6% |
| Fixed assets | 21/28 | €15,212 | €11,443 | -€3,769 | -24.8% |
| Tangible fixed assets | 22/27 | €15,212 | €11,443 | -€3,769 | -24.8% |
| Land and buildings | 22 | €4,214 | €3,714 | -€500 | -11.9% |
| Furniture and vehicles | 24 | €10,998 | €7,729 | -€3,269 | -29.7% |
| Current assets | 29/58 | €69,085 | €31,008 | -€38,077 | -55.1% |
| Stocks and contracts in progress | 3 | €2,497 | - | -€2,497 | |
| Stocks | 30/36 | €2,497 | - | -€2,497 | |
| Amounts receivable within one year | 40/41 | €46,821 | €6,605 | -€40,216 | -85.9% |
| Trade receivables | 40 | €44 | - | -€44 | |
| Other amounts receivable | 41 | €46,777 | €6,605 | -€40,172 | -85.9% |
| Cash at bank and in hand | 54/58 | €17,123 | €23,589 | +€6,466 | +37.8% |
| Deferred charges and accrued income | 490/1 | €2,644 | €814 | -€1,830 | -69.2% |
| Total equity and liabilities | 10/49 | €84,297 | €42,450 | -€41,846 | -49.6% |
| Equity | 10/15 | €71,791 | €40,618 | -€31,172 | -43.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €72,491 | €72,491 | = | 0.0% |
| Distributable reserves | 133 | €72,491 | €72,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,700 | -€37,872 | -€31,172 | -465.3% |
| Amounts payable | 17/49 | €12,506 | €1,832 | -€10,674 | -85.4% |
| Amounts payable within one year | 42/48 | €12,506 | €1,779 | -€10,727 | -85.8% |
| Trade debts | 44 | €12,364 | €1,779 | -€10,585 | -85.6% |
| Suppliers | 440/4 | €12,364 | €1,779 | -€10,585 | -85.6% |
| Taxes, remuneration and social security | 45 | €142 | - | -€142 | |
| Taxes | 450/3 | €142 | - | -€142 | |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Non-recurring operating income | 76A | - | €48 | +€48 | |
| Remuneration, social security and pensions | 62 | €1,605 | - | -€1,605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,769 | €3,769 | = | 0.0% |
| Other operating charges | 640/8 | €699 | €580 | -€119 | -17.0% |
| Non-recurring operating charges | 66A | - | €1,190 | +€1,190 | |
| Gross operating margin | 9900 | -€1,133 | -€25,559 | -€24,426 | -2155.4% |
| Operating profit (loss) | 9901 | -€7,206 | -€31,098 | -€23,892 | -331.6% |
| Financial income | 75/76B | €583 | - | -€583 | |
| Recurring financial income | 75 | €583 | - | -€583 | |
| Financial charges | 65/66B | €77 | €74 | -€2 | -3.2% |
| Recurring financial charges | 65 | €77 | €74 | -€2 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,700 | -€31,172 | -€24,472 | -365.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,700 | -€31,172 | -€24,472 | -365.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,700 | -€31,172 | -€24,472 | -365.3% |
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 4 October 2026 via checked.be.