CLYP: 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.
CLYP
Largest movements
- Tangible fixed assets -€13,322
down €13,322 (-4.4%), from €300,417 to €287,095
- Current investments -€10,338
down €10,338 (-2.4%), from €426,547 to €416,209
- Debts after one year -€38,074
down €38,074 (-22.2%), from €171,587 to €133,513
of which Other amounts payable: -€25,100
- Revaluation surpluses +€15,506
up €15,506 (+10.3%), from €150,692 to €166,198
- Profit (loss) carried forward +€15,208
up €15,208 (+10.4%), from -€145,859 to -€130,651
- Current portion of long-term debt -€8,817
down €8,817 (-17.3%), from €50,840 to €42,023
- Financial charges -€13,054
down €13,054 (-61.8%), from €21,115 to €8,061
- Financial income -€4,492
down €4,492 (-65.3%), from €6,879 to €2,387
- Gross operating margin -€1,016
down €1,016 (-2.4%), from €43,003 to €41,987
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 | €748,099 | €725,727 | -€22,372 | -3.0% |
| Fixed assets | 21/28 | €300,417 | €287,095 | -€13,322 | -4.4% |
| Tangible fixed assets | 22/27 | €300,417 | €287,095 | -€13,322 | -4.4% |
| Land and buildings | 22 | €300,417 | €287,095 | -€13,322 | -4.4% |
| Current assets | 29/58 | €447,682 | €438,632 | -€9,050 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,579 | €4,497 | +€2,918 | +184.8% |
| Trade receivables | 40 | €1,441 | €4,441 | +€3,000 | +208.2% |
| Other amounts receivable | 41 | €138 | €56 | -€82 | -59.3% |
| Current investments | 50/53 | €426,547 | €416,209 | -€10,338 | -2.4% |
| Cash at bank and in hand | 54/58 | €19,017 | €17,432 | -€1,586 | -8.3% |
| Deferred charges and accrued income | 490/1 | €538 | €494 | -€44 | -8.2% |
| Total equity and liabilities | 10/49 | €748,099 | €725,727 | -€22,372 | -3.0% |
| Equity | 10/15 | €466,180 | €496,893 | +€30,713 | +6.6% |
| Contributions | 10/11 | €461,346 | €461,346 | = | 0.0% |
| Revaluation surpluses | 12 | €150,692 | €166,198 | +€15,506 | +10.3% |
| Reserves | 13 | €0 | €0 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,859 | -€130,651 | +€15,208 | +10.4% |
| Amounts payable | 17/49 | €281,919 | €228,834 | -€53,085 | -18.8% |
| Amounts payable after more than one year | 17 | €171,587 | €133,513 | -€38,074 | -22.2% |
| Financial debts | 170/4 | €12,974 | - | -€12,974 | |
| Other amounts payable | 178/9 | €158,613 | €133,513 | -€25,100 | -15.8% |
| Amounts payable within one year | 42/48 | €110,332 | €95,321 | -€15,011 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €50,840 | €42,023 | -€8,817 | -17.3% |
| Trade debts | 44 | €1,528 | €1,699 | +€171 | +11.2% |
| Suppliers | 440/4 | €1,528 | €1,699 | +€171 | +11.2% |
| Taxes, remuneration and social security | 45 | €1,107 | €964 | -€143 | -12.9% |
| Taxes | 450/3 | €1,107 | €964 | -€143 | -12.9% |
| Other amounts payable | 47/48 | €56,856 | €50,635 | -€6,221 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,322 | €13,322 | = | 0.0% |
| Other operating charges | 640/8 | €7,569 | €7,145 | -€424 | -5.6% |
| Gross operating margin | 9900 | €43,003 | €41,987 | -€1,016 | -2.4% |
| Operating profit (loss) | 9901 | €22,112 | €21,520 | -€592 | -2.7% |
| Financial income | 75/76B | €6,879 | €2,387 | -€4,492 | -65.3% |
| Recurring financial income | 75 | €6,879 | €2,387 | -€4,492 | -65.3% |
| Financial charges | 65/66B | €21,115 | €8,061 | -€13,054 | -61.8% |
| Recurring financial charges | 65 | €21,115 | €8,061 | -€13,054 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €7,876 | €15,845 | +€7,969 | +101.2% |
| Income taxes | 67/77 | €442 | €638 | +€195 | +44.2% |
| Profit (loss) for the period | 9904 | €7,434 | €15,208 | +€7,774 | +104.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,434 | €15,208 | +€7,774 | +104.6% |
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 10 October 2026 via checked.be.