Clocky: 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.
Clocky
Largest movements
- Receivables within one year +€51,803
up €51,803 (+226.9%), from €22,832 to €74,635
of which Trade receivables: +€51,530
- Cash +€25,084
up €25,084 (+454.8%), from €5,516 to €30,600
mainly Net result for the year (+€69,610) and Deferred charges and accrued income (+€7,729)
- Deferred charges and accrued income -€7,729
down €7,729 (-21.5%), from €35,946 to €28,217
- Tangible fixed assets +€2,205
up €2,205 (+27.2%), from €8,097 to €10,303
of which Other tangible fixed assets: +€2,194
- Reserves +€69,610
up €69,610 (+149.1%), from €46,690 to €116,300
- Trade debts -€1,875
down €1,875 (-24.7%), from €7,599 to €5,724
- Gross operating margin +€23,294
up €23,294 (+33.1%), from €70,295 to €93,589
- Taxes +€5,030
up €5,030 (+36.9%), from €13,648 to €18,678
- Depreciation -€2,527
down €2,527 (-55.4%), from €4,562 to €2,035
- Financial charges -€1,451
down €1,451 (-34.9%), from €4,163 to €2,712
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 | €72,391 | €143,754 | +€71,364 | +98.6% |
| Fixed assets | 21/28 | €8,097 | €10,303 | +€2,205 | +27.2% |
| Tangible fixed assets | 22/27 | €8,097 | €10,303 | +€2,205 | +27.2% |
| Furniture and vehicles | 24 | €3,285 | €3,296 | +€11 | +0.3% |
| Other tangible fixed assets | 26 | €4,813 | €7,007 | +€2,194 | +45.6% |
| Current assets | 29/58 | €64,293 | €133,452 | +€69,158 | +107.6% |
| Amounts receivable within one year | 40/41 | €22,832 | €74,635 | +€51,803 | +226.9% |
| Trade receivables | 40 | €16,479 | €68,009 | +€51,530 | +312.7% |
| Other amounts receivable | 41 | €6,352 | €6,626 | +€274 | +4.3% |
| Cash at bank and in hand | 54/58 | €5,516 | €30,600 | +€25,084 | +454.8% |
| Deferred charges and accrued income | 490/1 | €35,946 | €28,217 | -€7,729 | -21.5% |
| Total equity and liabilities | 10/49 | €72,391 | €143,754 | +€71,364 | +98.6% |
| Equity | 10/15 | €49,690 | €119,300 | +€69,610 | +140.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,690 | €116,300 | +€69,610 | +149.1% |
| Distributable reserves | 133 | €46,690 | €116,300 | +€69,610 | +149.1% |
| Amounts payable | 17/49 | €22,700 | €24,454 | +€1,754 | +7.7% |
| Amounts payable within one year | 42/48 | €22,700 | €24,454 | +€1,754 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,250 | +€1,250 | |
| Financial debts | 43 | €3,054 | €3,840 | +€786 | +25.8% |
| Credit institutions | 430/8 | €3,054 | €3,840 | +€786 | +25.8% |
| Trade debts | 44 | €7,599 | €5,724 | -€1,875 | -24.7% |
| Suppliers | 440/4 | €7,599 | €5,724 | -€1,875 | -24.7% |
| Taxes, remuneration and social security | 45 | €11,339 | €12,712 | +€1,373 | +12.1% |
| Taxes | 450/3 | €7,083 | €12,712 | +€5,629 | +79.5% |
| Remuneration and social security | 454/9 | €4,257 | €0 | -€4,257 | -100.0% |
| Other amounts payable | 47/48 | €708 | €928 | +€220 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,562 | €2,035 | -€2,527 | -55.4% |
| Other operating charges | 640/8 | €1,232 | €574 | -€658 | -53.4% |
| Gross operating margin | 9900 | €70,295 | €93,589 | +€23,294 | +33.1% |
| Operating profit (loss) | 9901 | €64,502 | €90,980 | +€26,479 | +41.1% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €4,163 | €2,712 | -€1,451 | -34.9% |
| Recurring financial charges | 65 | €4,163 | €2,712 | -€1,451 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €60,338 | €88,287 | +€27,949 | +46.3% |
| Income taxes | 67/77 | €13,648 | €18,678 | +€5,030 | +36.9% |
| Profit (loss) for the period | 9904 | €46,690 | €69,610 | +€22,919 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,690 | €69,610 | +€22,919 | +49.1% |
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.