Clyde and Bonnie: 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.
Clyde and Bonnie
Largest movements
- Cash -€32,186
down €32,186 (-99.0%), from €32,519 to €333
mainly Net result for the year (-€72,974) and Trade debts (-€34,267)
- Tangible fixed assets -€13,061
down €13,061 (-27.2%), from €48,065 to €35,004
of which Furniture and vehicles: -€11,195
- Intangible fixed assets -€11,740
down €11,740 (-100%), from €11,740 to €0
- Receivables within one year +€10,626
up €10,626 (+11.4%), from €93,114 to €103,740
of which Other amounts receivable: +€14,066
- Profit (loss) carried forward -€72,974
down €72,974, from €754 to -€72,221
- Debts after one year +€53,729
up €53,729 (+151%), from €35,570 to €89,299
- Advances received +€50,820
new in 2025: €50,820
- Trade debts -€34,267
down €34,267 (-97.8%), from €35,032 to €765
- Accrued charges and deferred income -€31,183
down €31,183 (-91.2%), from €34,183 to €3,000
- Gross operating margin -€138,314
down €138,314, from €94,432 to -€43,882
- Taxes -€19,865
down €19,865 (-99.3%), from €19,998 to €133
- Financial charges +€4,248
up €4,248 (+181%), from €2,349 to €6,597
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.
Derived cash bridge
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 | €339,638 | €293,605 | -€46,033 | -13.6% |
| Fixed assets | 21/28 | €59,805 | €35,004 | -€24,801 | -41.5% |
| Intangible fixed assets | 21 | €11,740 | €0 | -€11,740 | -100% |
| Tangible fixed assets | 22/27 | €48,065 | €35,004 | -€13,061 | -27.2% |
| Plant, machinery and equipment | 23 | €5,006 | €3,139 | -€1,867 | -37.3% |
| Furniture and vehicles | 24 | €43,059 | €31,864 | -€11,195 | -26.0% |
| Current assets | 29/58 | €279,833 | €258,601 | -€21,231 | -7.6% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,114 | €103,740 | +€10,626 | +11.4% |
| Trade receivables | 40 | €77,888 | €74,448 | -€3,439 | -4.4% |
| Other amounts receivable | 41 | €15,226 | €29,291 | +€14,066 | +92.4% |
| Cash at bank and in hand | 54/58 | €32,519 | €333 | -€32,186 | -99.0% |
| Deferred charges and accrued income | 490/1 | €4,200 | €4,529 | +€329 | +7.8% |
| Total equity and liabilities | 10/49 | €339,638 | €293,605 | -€46,033 | -13.6% |
| Equity | 10/15 | €175,653 | €102,678 | -€72,974 | -41.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168,699 | €168,699 | = | 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% |
| Distributable reserves | 133 | €166,839 | €166,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | €754 | -€72,221 | -€72,974 | |
| Amounts payable | 17/49 | €163,985 | €190,927 | +€26,942 | +16.4% |
| Amounts payable after more than one year | 17 | €35,570 | €89,299 | +€53,729 | +151% |
| Financial debts | 170/4 | €35,570 | €89,299 | +€53,729 | +151% |
| Amounts payable within one year | 42/48 | €94,233 | €98,628 | +€4,396 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €10,047 | €29,511 | +€19,464 | +194% |
| Financial debts | 43 | €6,777 | €6,873 | +€96 | +1.4% |
| Other loans | 439 | €6,777 | €6,873 | +€96 | +1.4% |
| Trade debts | 44 | €35,032 | €765 | -€34,267 | -97.8% |
| Suppliers | 440/4 | €35,032 | €765 | -€34,267 | -97.8% |
| Advances received on contracts in progress | 46 | - | €50,820 | +€50,820 | |
| Taxes, remuneration and social security | 45 | €24,748 | €8,582 | -€16,166 | -65.3% |
| Taxes | 450/3 | €24,748 | €8,582 | -€16,166 | -65.3% |
| Other amounts payable | 47/48 | €17,628 | €2,077 | -€15,551 | -88.2% |
| Accrued charges and deferred income | 492/3 | €34,183 | €3,000 | -€31,183 | -91.2% |
| Non-recurring operating income | 76A | - | €2,020 | +€2,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,131 | €24,801 | -€329 | -1.3% |
| Other operating charges | 640/8 | €2,775 | €2,090 | -€685 | -24.7% |
| Gross operating margin | 9900 | €94,432 | -€43,882 | -€138,314 | |
| Operating profit (loss) | 9901 | €66,527 | -€70,773 | -€137,300 | |
| Financial income | 75/76B | €4,215 | €4,529 | +€315 | +7.5% |
| Recurring financial income | 75 | €4,215 | €4,529 | +€315 | +7.5% |
| Financial charges | 65/66B | €2,349 | €6,597 | +€4,248 | +181% |
| Recurring financial charges | 65 | €2,349 | €6,597 | +€4,248 | +181% |
| Profit (loss) for the period before taxes | 9903 | €68,392 | -€72,841 | -€141,233 | |
| Income taxes | 67/77 | €19,998 | €133 | -€19,865 | -99.3% |
| Profit (loss) for the period | 9904 | €48,394 | -€72,974 | -€121,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,394 | -€72,974 | -€121,368 |
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 30 October 2026 via checked.be.