CLONETECH: 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.
CLONETECH
Largest movements
- Cash -€50,138
down €50,138 (-39.0%), from €128,639 to €78,501
mainly Contributions, distributions and other (-€184,163) and Debts after one year (-€19,061)
- Tangible fixed assets -€27,673
down €27,673 (-9.5%), from €292,737 to €265,064
of which Land and buildings: -€19,937
- Receivables within one year -€8,521
down €8,521 (-28.9%), from €29,473 to €20,951
of which Other amounts receivable: -€9,000
- Profit (loss) carried forward -€181,522
down €181,522 (-82.3%), from €220,555 to €39,032
- Other debts +€126,255
up €126,255 (+997.0%), from €12,664 to €138,919
- Debts after one year -€19,061
down €19,061 (-11.6%), from €164,181 to €145,120
- Current portion of long-term debt -€13,199
down €13,199 (-68.4%), from €19,286 to €6,087
- Short-term financial debts +€12,974
new in 2025: €12,974
- Gross operating margin -€12,911
down €12,911 (-19.4%), from €66,700 to €53,789
- Staff costs +€11,208
new in 2025: €11,208
- Taxes -€5,446
down €5,446 (-73.3%), from €7,430 to €1,984
- Depreciation +€1,476
up €1,476 (+5.3%), from €27,635 to €29,111
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 | €453,299 | €367,060 | -€86,239 | -19.0% |
| Fixed assets | 21/28 | €293,100 | €265,427 | -€27,673 | -9.4% |
| Tangible fixed assets | 22/27 | €292,737 | €265,064 | -€27,673 | -9.5% |
| Land and buildings | 22 | €272,982 | €253,046 | -€19,937 | -7.3% |
| Plant, machinery and equipment | 23 | €2,406 | €1,171 | -€1,235 | -51.3% |
| Furniture and vehicles | 24 | €15,820 | €9,778 | -€6,042 | -38.2% |
| Other tangible fixed assets | 26 | €1,528 | €1,070 | -€459 | -30.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €160,199 | €101,633 | -€58,566 | -36.6% |
| Amounts receivable within one year | 40/41 | €29,473 | €20,951 | -€8,521 | -28.9% |
| Trade receivables | 40 | €11,473 | €11,951 | +€479 | +4.2% |
| Other amounts receivable | 41 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €128,639 | €78,501 | -€50,138 | -39.0% |
| Deferred charges and accrued income | 490/1 | €2,087 | €2,180 | +€94 | +4.5% |
| Total equity and liabilities | 10/49 | €453,299 | €367,060 | -€86,239 | -19.0% |
| Equity | 10/15 | €241,015 | €59,492 | -€181,522 | -75.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,555 | €39,032 | -€181,522 | -82.3% |
| Amounts payable | 17/49 | €212,284 | €307,568 | +€95,283 | +44.9% |
| Amounts payable after more than one year | 17 | €164,181 | €145,120 | -€19,061 | -11.6% |
| Financial debts | 170/4 | €164,181 | €145,120 | -€19,061 | -11.6% |
| Amounts payable within one year | 42/48 | €48,103 | €162,448 | +€114,345 | +237.7% |
| Current portion of amounts payable after more than one year | 42 | €19,286 | €6,087 | -€13,199 | -68.4% |
| Financial debts | 43 | - | €12,974 | +€12,974 | |
| Credit institutions | 430/8 | - | €12,974 | +€12,974 | |
| Trade debts | 44 | €4,707 | €378 | -€4,330 | -92.0% |
| Suppliers | 440/4 | €4,707 | €378 | -€4,330 | -92.0% |
| Taxes, remuneration and social security | 45 | €11,446 | €4,090 | -€7,356 | -64.3% |
| Taxes | 450/3 | €11,343 | €3,657 | -€7,686 | -67.8% |
| Remuneration and social security | 454/9 | €104 | €433 | +€330 | +318.3% |
| Other amounts payable | 47/48 | €12,664 | €138,919 | +€126,255 | +997.0% |
| Remuneration, social security and pensions | 62 | - | €11,208 | +€11,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,635 | €29,111 | +€1,476 | +5.3% |
| Other operating charges | 640/8 | €5,599 | €5,026 | -€573 | -10.2% |
| Gross operating margin | 9900 | €66,700 | €53,789 | -€12,911 | -19.4% |
| Operating profit (loss) | 9901 | €33,466 | €8,443 | -€25,023 | -74.8% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €4,128 | €3,907 | -€221 | -5.4% |
| Recurring financial charges | 65 | €4,128 | €3,907 | -€221 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €29,338 | €4,625 | -€24,714 | -84.2% |
| Income taxes | 67/77 | €7,430 | €1,984 | -€5,446 | -73.3% |
| Profit (loss) for the period | 9904 | €21,909 | €2,641 | -€19,268 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,909 | €2,641 | -€19,268 | -87.9% |
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 8 October 2026 via checked.be.