DE CLIPPELEIR SERVICES: 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.
DE CLIPPELEIR SERVICES
Largest movements
- Receivables within one year -€32,577
down €32,577 (-14.7%), from €221,450 to €188,873
of which Other amounts receivable: -€57,577
- Cash +€15,794
up €15,794 (+129%), from €12,287 to €28,081
mainly Net result for the year (+€88,713) and Receivables within one year (+€32,577)
- Other debts -€91,673
down €91,673 (-39.0%), from €235,238 to €143,565
- Reserves +€88,713
up €88,713 (+22.2%), from €399,600 to €488,313
of which Distributable reserves: +€88,713
- Trade debts -€31,222
down €31,222 (-86.2%), from €36,214 to €4,991
- Tax, wage and social debts +€17,401
up €17,401 (+209%), from €8,323 to €25,723
- Gross operating margin +€31,093
up €31,093 (+32.2%), from €96,576 to €127,669
- Taxes +€10,779
up €10,779 (+41.1%), from €26,221 to €37,000
- Financial income +€5,013
up €5,013 (+610%), from €822 to €5,834
- Financial charges +€4,950
up €4,950 (+685%), from €723 to €5,673
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 | €716,875 | €700,093 | -€16,783 | -2.3% |
| Fixed assets | 21/28 | €483,139 | €483,139 | = | 0.0% |
| Financial fixed assets | 28 | €483,139 | €483,139 | = | 0.0% |
| Current assets | 29/58 | €233,736 | €216,954 | -€16,783 | -7.2% |
| Amounts receivable within one year | 40/41 | €221,450 | €188,873 | -€32,577 | -14.7% |
| Trade receivables | 40 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Other amounts receivable | 41 | €121,450 | €63,873 | -€57,577 | -47.4% |
| Cash at bank and in hand | 54/58 | €12,287 | €28,081 | +€15,794 | +129% |
| Total equity and liabilities | 10/49 | €716,875 | €700,093 | -€16,783 | -2.3% |
| Equity | 10/15 | €437,100 | €525,813 | +€88,713 | +20.3% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €399,600 | €488,313 | +€88,713 | +22.2% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €395,850 | €484,563 | +€88,713 | +22.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €279,775 | €174,280 | -€105,495 | -37.7% |
| Amounts payable within one year | 42/48 | €279,775 | €174,280 | -€105,495 | -37.7% |
| Trade debts | 44 | €36,214 | €4,991 | -€31,222 | -86.2% |
| Suppliers | 440/4 | €36,214 | €4,991 | -€31,222 | -86.2% |
| Taxes, remuneration and social security | 45 | €8,323 | €25,723 | +€17,401 | +209% |
| Taxes | 450/3 | €8,323 | €25,723 | +€17,401 | +209% |
| Other amounts payable | 47/48 | €235,238 | €143,565 | -€91,673 | -39.0% |
| Remuneration, social security and pensions | 62 | €1,440 | €1,452 | +€12 | +0.8% |
| Other operating charges | 640/8 | €711 | €666 | -€45 | -6.4% |
| Gross operating margin | 9900 | €96,576 | €127,669 | +€31,093 | +32.2% |
| Operating profit (loss) | 9901 | €94,425 | €125,551 | +€31,126 | +33.0% |
| Financial income | 75/76B | €822 | €5,834 | +€5,013 | +610% |
| Recurring financial income | 75 | €822 | €5,834 | +€5,013 | +610% |
| Financial charges | 65/66B | €723 | €5,673 | +€4,950 | +685% |
| Recurring financial charges | 65 | €723 | €5,673 | +€4,950 | +685% |
| Profit (loss) for the period before taxes | 9903 | €94,523 | €125,712 | +€31,189 | +33.0% |
| Income taxes | 67/77 | €26,221 | €37,000 | +€10,779 | +41.1% |
| Profit (loss) for the period | 9904 | €68,302 | €88,713 | +€20,410 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,302 | €88,713 | +€20,410 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.