CloX: 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.
CloX
Largest movements
- Cash +€75,474
up €75,474 (+121.0%), from €62,369 to €137,843
mainly Current investments (+€70,000) and Receivables within one year (+€28,095)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year -€28,095
down €28,095 (-22.8%), from €123,305 to €95,211
of which Other amounts receivable: -€28,151
- Tangible fixed assets +€27,646
up €27,646 (+141.7%), from €19,504 to €47,150
- Profit (loss) carried forward -€35,000
down €35,000 (-34.4%), from €101,829 to €66,829
- Other debts +€26,332
up €26,332 (+30.0%), from €87,684 to €114,015
- Reserves +€15,258
up €15,258 (+26.9%), from €56,677 to €71,935
of which Distributable reserves: +€15,258
- Tax, wage and social debts -€10,442
down €10,442 (-89.3%), from €11,696 to €1,255
- Trade debts +€9,166
up €9,166 (+1548.0%), from €592 to €9,758
- Gross operating margin +€7,240
up €7,240 (+22.1%), from €32,735 to €39,974
- Write-downs +€4,000
new in 2025: €4,000
- Taxes +€653
up €653 (+7.3%), from €8,905 to €9,558
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 | €277,078 | €282,392 | +€5,314 | +1.9% |
| Fixed assets | 21/28 | €19,504 | €47,150 | +€27,646 | +141.7% |
| Tangible fixed assets | 22/27 | €19,504 | €47,150 | +€27,646 | +141.7% |
| Furniture and vehicles | 24 | €19,504 | €47,150 | +€27,646 | +141.7% |
| Current assets | 29/58 | €257,574 | €235,242 | -€22,332 | -8.7% |
| Amounts receivable within one year | 40/41 | €123,305 | €95,211 | -€28,095 | -22.8% |
| Trade receivables | 40 | €7,793 | €7,849 | +€56 | +0.7% |
| Other amounts receivable | 41 | €115,513 | €87,362 | -€28,151 | -24.4% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €62,369 | €137,843 | +€75,474 | +121.0% |
| Deferred charges and accrued income | 490/1 | €1,900 | €2,189 | +€289 | +15.2% |
| Total equity and liabilities | 10/49 | €277,078 | €282,392 | +€5,314 | +1.9% |
| Equity | 10/15 | €177,106 | €157,364 | -€19,742 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,677 | €71,935 | +€15,258 | +26.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,817 | €70,075 | +€15,258 | +27.8% |
| Profit (loss) carried forward | 14 | €101,829 | €66,829 | -€35,000 | -34.4% |
| Amounts payable | 17/49 | €99,972 | €125,028 | +€25,056 | +25.1% |
| Amounts payable within one year | 42/48 | €99,972 | €125,028 | +€25,056 | +25.1% |
| Trade debts | 44 | €592 | €9,758 | +€9,166 | +1548.0% |
| Suppliers | 440/4 | €592 | €9,758 | +€9,166 | +1548.0% |
| Taxes, remuneration and social security | 45 | €11,696 | €1,255 | -€10,442 | -89.3% |
| Taxes | 450/3 | €11,696 | €1,255 | -€10,442 | -89.3% |
| Other amounts payable | 47/48 | €87,684 | €114,015 | +€26,332 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,510 | €15,539 | +€30 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,000 | +€4,000 | |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €32,735 | €39,974 | +€7,240 | +22.1% |
| Operating profit (loss) | 9901 | €16,552 | €19,740 | +€3,188 | +19.3% |
| Financial income | 75/76B | €5,546 | €5,225 | -€320 | -5.8% |
| Recurring financial income | 75 | €5,546 | €5,225 | -€320 | -5.8% |
| Financial charges | 65/66B | €96 | €149 | +€53 | +54.9% |
| Recurring financial charges | 65 | €96 | €149 | +€53 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €22,002 | €24,816 | +€2,815 | +12.8% |
| Income taxes | 67/77 | €8,905 | €9,558 | +€653 | +7.3% |
| Profit (loss) for the period | 9904 | €13,096 | €15,258 | +€2,162 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,096 | €15,258 | +€2,162 | +16.5% |
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.