CLOES CONSULT: 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.
CLOES CONSULT
Largest movements
- Cash -€57,991
down €57,991 (-19.8%), from €293,399 to €235,407
mainly Other debts (-€195,000) and Deferred charges and accrued income (-€4)
- Receivables within one year -€30,918
down €30,918 (-29.3%), from €105,400 to €74,481
of which Trade receivables: -€26,187
- Other debts -€195,000
down €195,000 (-100%), from €195,000 to €0
- Profit (loss) carried forward +€102,632
up €102,632 (+76.0%), from €135,056 to €237,688
- Gross operating margin -€14,505
down €14,505 (-9.5%), from €152,969 to €138,464
- Depreciation -€3,714
down €3,714 (-86.8%), from €4,278 to €564
- Taxes -€2,761
down €2,761 (-7.6%), from €36,505 to €33,744
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,978 | €312,510 | -€89,469 | -22.3% |
| Fixed assets | 21/28 | €564 | €0 | -€564 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €564 | €0 | -€564 | -100% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €564 | €0 | -€564 | -100% |
| Current assets | 29/58 | €401,414 | €312,510 | -€88,905 | -22.1% |
| Amounts receivable within one year | 40/41 | €105,400 | €74,481 | -€30,918 | -29.3% |
| Trade receivables | 40 | €100,668 | €74,481 | -€26,187 | -26.0% |
| Other amounts receivable | 41 | €4,731 | €0 | -€4,731 | -100% |
| Cash at bank and in hand | 54/58 | €293,399 | €235,407 | -€57,991 | -19.8% |
| Deferred charges and accrued income | 490/1 | €2,616 | €2,621 | +€4 | +0.2% |
| Total equity and liabilities | 10/49 | €401,978 | €312,510 | -€89,469 | -22.3% |
| Equity | 10/15 | €198,660 | €301,292 | +€102,632 | +51.7% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €51,209 | €51,209 | = | 0.0% |
| Distributable reserves | 133 | €51,209 | €51,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,056 | €237,688 | +€102,632 | +76.0% |
| Amounts payable | 17/49 | €203,318 | €11,218 | -€192,101 | -94.5% |
| Amounts payable within one year | 42/48 | €203,318 | €11,218 | -€192,101 | -94.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,813 | €7,463 | +€650 | +9.5% |
| Suppliers | 440/4 | €6,813 | €7,463 | +€650 | +9.5% |
| Taxes, remuneration and social security | 45 | €1,505 | €3,755 | +€2,250 | +149% |
| Taxes | 450/3 | €1,505 | €3,755 | +€2,250 | +149% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €195,000 | €0 | -€195,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,278 | €564 | -€3,714 | -86.8% |
| Other operating charges | 640/8 | €2,451 | €1,708 | -€743 | -30.3% |
| Gross operating margin | 9900 | €152,969 | €138,464 | -€14,505 | -9.5% |
| Operating profit (loss) | 9901 | €146,240 | €136,192 | -€10,048 | -6.9% |
| Financial income | 75/76B | €1,188 | €185 | -€1,003 | -84.4% |
| Recurring financial income | 75 | €1,188 | €185 | -€1,003 | -84.4% |
| Financial charges | 65/66B | €176 | €0 | -€176 | -99.7% |
| Recurring financial charges | 65 | €176 | €0 | -€176 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €147,252 | €136,376 | -€10,876 | -7.4% |
| Income taxes | 67/77 | €36,505 | €33,744 | -€2,761 | -7.6% |
| Profit (loss) for the period | 9904 | €110,747 | €102,632 | -€8,115 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,747 | €102,632 | -€8,115 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.