CLOCKWORK CONSULT: 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.
CLOCKWORK CONSULT
Largest movements
- Intangible fixed assets -€12,857
down €12,857 (-20.2%), from €63,722 to €50,865
- Receivables within one year +€11,554
up €11,554 (+84.5%), from €13,677 to €25,231
of which Other amounts receivable: +€7,742
- Tangible fixed assets -€10,231
down €10,231 (-5.8%), from €175,590 to €165,359
of which Land and buildings: -€9,173
- Debts after one year -€17,485
down €17,485 (-7.3%), from €239,986 to €222,501
- Profit (loss) carried forward +€9,267
up €9,267 (+26.9%), from -€34,419 to -€25,152
- Trade debts -€4,869
down €4,869 (-73.4%), from €6,631 to €1,763
- Gross operating margin +€9,794
up €9,794 (+28.0%), from €35,004 to €44,797
- Other operating charges +€2,105
up €2,105 (+249.7%), from €843 to €2,948
- Depreciation -€1,022
down €1,022 (-4.2%), from €24,110 to €23,088
- Financial income +€609
new in 2025: €609
- Financial charges -€536
down €536 (-5.1%), from €10,465 to €9,929
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 | €253,722 | €241,973 | -€11,749 | -4.6% |
| Fixed assets | 21/28 | €239,312 | €216,224 | -€23,088 | -9.6% |
| Intangible fixed assets | 21 | €63,722 | €50,865 | -€12,857 | -20.2% |
| Tangible fixed assets | 22/27 | €175,590 | €165,359 | -€10,231 | -5.8% |
| Land and buildings | 22 | €172,985 | €163,812 | -€9,173 | -5.3% |
| Furniture and vehicles | 24 | €2,605 | €1,548 | -€1,058 | -40.6% |
| Current assets | 29/58 | €14,410 | €25,749 | +€11,339 | +78.7% |
| Amounts receivable within one year | 40/41 | €13,677 | €25,231 | +€11,554 | +84.5% |
| Trade receivables | 40 | €9,983 | €13,794 | +€3,812 | +38.2% |
| Other amounts receivable | 41 | €3,695 | €11,437 | +€7,742 | +209.6% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €733 | €517 | -€215 | -29.4% |
| Total equity and liabilities | 10/49 | €253,722 | €241,973 | -€11,749 | -4.6% |
| Equity | 10/15 | -€21,469 | -€12,202 | +€9,267 | +43.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €5,450 | €5,450 | = | 0.0% |
| Distributable reserves | 133 | €5,450 | €5,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,419 | -€25,152 | +€9,267 | +26.9% |
| Amounts payable | 17/49 | €275,191 | €254,175 | -€21,016 | -7.6% |
| Amounts payable after more than one year | 17 | €239,986 | €222,501 | -€17,485 | -7.3% |
| Financial debts | 170/4 | €239,986 | €222,501 | -€17,485 | -7.3% |
| Amounts payable within one year | 42/48 | €35,205 | €31,674 | -€3,531 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €17,900 | €17,485 | -€415 | -2.3% |
| Financial debts | 43 | €1,740 | €3,842 | +€2,103 | +120.9% |
| Credit institutions | 430/8 | €1,740 | €3,842 | +€2,103 | +120.9% |
| Trade debts | 44 | €6,631 | €1,763 | -€4,869 | -73.4% |
| Suppliers | 440/4 | €6,631 | €1,763 | -€4,869 | -73.4% |
| Taxes, remuneration and social security | 45 | €8,934 | €8,584 | -€350 | -3.9% |
| Taxes | 450/3 | €8,934 | €8,584 | -€350 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,110 | €23,088 | -€1,022 | -4.2% |
| Other operating charges | 640/8 | €843 | €2,948 | +€2,105 | +249.7% |
| Gross operating margin | 9900 | €35,004 | €44,797 | +€9,794 | +28.0% |
| Operating profit (loss) | 9901 | €10,051 | €18,761 | +€8,711 | +86.7% |
| Financial income | 75/76B | - | €609 | +€609 | |
| Recurring financial income | 75 | - | €609 | +€609 | |
| Financial charges | 65/66B | €10,465 | €9,929 | -€536 | -5.1% |
| Recurring financial charges | 65 | €10,465 | €9,929 | -€536 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€415 | €9,441 | +€9,856 | |
| Income taxes | 67/77 | €181 | €174 | -€7 | -3.8% |
| Profit (loss) for the period | 9904 | -€596 | €9,267 | +€9,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€596 | €9,267 | +€9,863 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.