Cluyssen Consulting: what changed
Cluyssen Consulting
Largest movements
- Cash -€82,429
down €82,429 (-55.3%), from €148,937 to €66,508
mainly Contributions, distributions and other (-€159,750) and Receivables within one year (-€16,817)
- Receivables within one year +€16,817
up €16,817 (+135%), from €12,415 to €29,233
of which Trade receivables: +€15,617
- Deferred charges and accrued income -€3,098
down €3,098 (-65.4%), from €4,737 to €1,639
- Reserves -€106,750
no longer reported in 2025 (was €106,750)
- Other debts +€53,000
up €53,000 (+530,000,000%), from €0 to €53,000
- Tax, wage and social debts -€13,025
down €13,025 (-33.7%), from €38,602 to €25,577
- Trade debts -€2,020
down €2,020 (-77.8%), from €2,597 to €577
- Gross operating margin -€4,104
down €4,104 (-5.6%), from €72,772 to €68,668
- Taxes -€789
down €789 (-5.4%), from €14,595 to €13,807
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,089 | €97,379 | -€68,710 | -41.4% |
| Current assets | 29/58 | €166,089 | €97,379 | -€68,710 | -41.4% |
| Amounts receivable within one year | 40/41 | €12,415 | €29,233 | +€16,817 | +135% |
| Trade receivables | 40 | €12,415 | €28,033 | +€15,617 | +126% |
| Other amounts receivable | 41 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €148,937 | €66,508 | -€82,429 | -55.3% |
| Deferred charges and accrued income | 490/1 | €4,737 | €1,639 | -€3,098 | -65.4% |
| Total equity and liabilities | 10/49 | €166,089 | €97,379 | -€68,710 | -41.4% |
| Equity | 10/15 | €109,890 | €3,110 | -€106,780 | -97.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,750 | - | -€106,750 | |
| Distributable reserves | 133 | €106,750 | - | -€106,750 | |
| Profit (loss) carried forward | 14 | €140 | €110 | -€30 | -21.6% |
| Amounts payable | 17/49 | €56,199 | €94,269 | +€38,070 | +67.7% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,199 | €79,154 | +€37,955 | +92.1% |
| Trade debts | 44 | €2,597 | €577 | -€2,020 | -77.8% |
| Suppliers | 440/4 | €2,597 | €577 | -€2,020 | -77.8% |
| Taxes, remuneration and social security | 45 | €38,602 | €25,577 | -€13,025 | -33.7% |
| Taxes | 450/3 | €38,602 | €25,577 | -€13,025 | -33.7% |
| Other amounts payable | 47/48 | €0 | €53,000 | +€53,000 | +530,000,000% |
| Accrued charges and deferred income | 492/3 | - | €115 | +€115 | |
| Other operating charges | 640/8 | €175 | €181 | +€6 | +3.2% |
| Gross operating margin | 9900 | €72,772 | €68,668 | -€4,104 | -5.6% |
| Operating profit (loss) | 9901 | €72,597 | €68,487 | -€4,110 | -5.7% |
| Financial charges | 65/66B | €2,011 | €1,710 | -€301 | -15.0% |
| Recurring financial charges | 65 | €2,011 | €1,710 | -€301 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €70,585 | €66,776 | -€3,809 | -5.4% |
| Income taxes | 67/77 | €14,595 | €13,807 | -€789 | -5.4% |
| Profit (loss) for the period | 9904 | €55,990 | €52,970 | -€3,020 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,990 | €52,970 | -€3,020 | -5.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.