CLOCKWISE COURIER SERVICES: 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.
CLOCKWISE COURIER SERVICES
Largest movements
- Tangible fixed assets +€48,552
up €48,552 (+593.4%), from €8,182 to €56,734
of which Furniture and vehicles: +€49,354
- Cash -€25,663
down €25,663 (-68.1%), from €37,700 to €12,038
mainly Investment in fixed assets (net) (-€59,494) and Trade debts (-€17,473)
- Receivables within one year -€12,141
down €12,141 (-12.6%), from €96,374 to €84,233
of which Other amounts receivable: -€8,535
- Profit (loss) carried forward +€32,889
up €32,889 (+218.0%), from €15,086 to €47,975
- Trade debts -€17,473
down €17,473 (-82.4%), from €21,208 to €3,735
- Debts after one year -€8,789
down €8,789 (-85.0%), from €10,336 to €1,547
- Tax, wage and social debts +€4,832
up €4,832 (+122.8%), from €3,935 to €8,767
- Financial income +€23,748
up €23,748 (+444.9%), from €5,337 to €29,085
of which Non-recurring financial income: +€25,000
- Gross operating margin +€17,204
up €17,204 (+178.2%), from €9,657 to €26,861
- Taxes +€8,796
new in 2025: €8,796
- Depreciation -€959
down €959 (-8.2%), from €11,633 to €10,674
- Financial charges +€773
up €773 (+44.2%), from €1,750 to €2,522
of which Non-recurring financial charges: +€1,065
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 | €142,256 | €153,273 | +€11,016 | +7.7% |
| Fixed assets | 21/28 | €8,182 | €57,002 | +€48,820 | +596.7% |
| Tangible fixed assets | 22/27 | €8,182 | €56,734 | +€48,552 | +593.4% |
| Land and buildings | 22 | €1,065 | - | -€1,065 | |
| Plant, machinery and equipment | 23 | €1,654 | €1,918 | +€263 | +15.9% |
| Furniture and vehicles | 24 | €5,462 | €54,816 | +€49,354 | +903.5% |
| Financial fixed assets | 28 | - | €268 | +€268 | |
| Current assets | 29/58 | €134,075 | €96,271 | -€37,804 | -28.2% |
| Amounts receivable within one year | 40/41 | €96,374 | €84,233 | -€12,141 | -12.6% |
| Trade receivables | 40 | €15,450 | €11,844 | -€3,606 | -23.3% |
| Other amounts receivable | 41 | €80,924 | €72,389 | -€8,535 | -10.5% |
| Cash at bank and in hand | 54/58 | €37,700 | €12,038 | -€25,663 | -68.1% |
| Total equity and liabilities | 10/49 | €142,256 | €153,273 | +€11,016 | +7.7% |
| Equity | 10/15 | €96,853 | €129,742 | +€32,889 | +34.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €75,567 | €75,567 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,707 | €73,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,086 | €47,975 | +€32,889 | +218.0% |
| Amounts payable | 17/49 | €45,403 | €23,531 | -€21,873 | -48.2% |
| Amounts payable after more than one year | 17 | €10,336 | €1,547 | -€8,789 | -85.0% |
| Financial debts | 170/4 | €10,336 | €1,547 | -€8,789 | -85.0% |
| Amounts payable within one year | 42/48 | €35,067 | €21,983 | -€13,084 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €9,924 | €9,481 | -€442 | -4.5% |
| Trade debts | 44 | €21,208 | €3,735 | -€17,473 | -82.4% |
| Suppliers | 440/4 | €21,208 | €3,735 | -€17,473 | -82.4% |
| Taxes, remuneration and social security | 45 | €3,935 | €8,767 | +€4,832 | +122.8% |
| Taxes | 450/3 | €3,935 | €8,767 | +€4,832 | +122.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,633 | €10,674 | -€959 | -8.2% |
| Other operating charges | 640/8 | €1,129 | €1,065 | -€65 | -5.7% |
| Gross operating margin | 9900 | €9,657 | €26,861 | +€17,204 | +178.2% |
| Operating profit (loss) | 9901 | -€3,105 | €15,122 | +€18,227 | |
| Financial income | 75/76B | €5,337 | €29,085 | +€23,748 | +444.9% |
| Recurring financial income | 75 | €5,337 | €4,085 | -€1,252 | -23.5% |
| Non-recurring financial income | 76B | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €1,750 | €2,522 | +€773 | +44.2% |
| Recurring financial charges | 65 | €1,750 | €1,458 | -€292 | -16.7% |
| Non-recurring financial charges | 66B | - | €1,065 | +€1,065 | |
| Profit (loss) for the period before taxes | 9903 | €483 | €41,685 | +€41,202 | +8532.8% |
| Income taxes | 67/77 | - | €8,796 | +€8,796 | |
| Profit (loss) for the period | 9904 | €483 | €32,889 | +€32,406 | +6711.2% |
| Profit (loss) for the period to be appropriated | 9905 | €483 | €32,889 | +€32,406 | +6711.2% |
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 10 October 2026 via checked.be.