CLICKERS: 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.
CLICKERS
Largest movements
- Financial fixed assets -€278,045
down €278,045 (-100%), from €278,045 to €0
- Receivables after one year +€176,059
new in 2025: €176,059
- Receivables within one year -€124,085
down €124,085 (-90.6%), from €136,967 to €12,882
of which Trade receivables: -€96,059
- Tangible fixed assets -€15,629
down €15,629 (-24.3%), from €64,296 to €48,666
of which Furniture and vehicles: -€16,040
- Debts after one year -€102,076
down €102,076 (-62.8%), from €162,576 to €60,501
- Reserves -€101,895
down €101,895 (-83.6%), from €121,895 to €20,000
- Other debts +€51,111
up €51,111 (+59.9%), from €85,356 to €136,467
- Profit (loss) carried forward -€35,074
down €35,074, from €0 to -€35,074
- Current portion of long-term debt -€31,060
down €31,060 (-51.7%), from €60,020 to €28,960
- Gross operating margin -€35,640
down €35,640 (-47.7%), from €74,646 to €39,006
- Taxes -€7,816
down €7,816 (-52.7%), from €14,840 to €7,024
- Financial income +€5,857
up €5,857 (+29,284,750%), from €0 to €5,857
- Depreciation +€4,251
up €4,251 (+34.2%), from €12,412 to €16,662
- Financial charges +€3,188
up €3,188 (+33.2%), from €9,603 to €12,790
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 | €487,022 | €244,511 | -€242,511 | -49.8% |
| Fixed assets | 21/28 | €342,340 | €48,666 | -€293,674 | -85.8% |
| Tangible fixed assets | 22/27 | €64,296 | €48,666 | -€15,629 | -24.3% |
| Plant, machinery and equipment | 23 | €856 | €1,266 | +€411 | +48.0% |
| Furniture and vehicles | 24 | €63,440 | €47,400 | -€16,040 | -25.3% |
| Financial fixed assets | 28 | €278,045 | €0 | -€278,045 | -100% |
| Current assets | 29/58 | €144,682 | €195,844 | +€51,163 | +35.4% |
| Amounts receivable after more than one year | 29 | - | €176,059 | +€176,059 | |
| Other amounts receivable | 291 | - | €176,059 | +€176,059 | |
| Amounts receivable within one year | 40/41 | €136,967 | €12,882 | -€124,085 | -90.6% |
| Trade receivables | 40 | €100,941 | €4,882 | -€96,059 | -95.2% |
| Other amounts receivable | 41 | €36,026 | €8,000 | -€28,026 | -77.8% |
| Cash at bank and in hand | 54/58 | €5,438 | €4,258 | -€1,180 | -21.7% |
| Deferred charges and accrued income | 490/1 | €2,276 | €2,644 | +€368 | +16.2% |
| Total equity and liabilities | 10/49 | €487,022 | €244,511 | -€242,511 | -49.8% |
| Equity | 10/15 | €140,495 | €3,526 | -€136,969 | -97.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,895 | €20,000 | -€101,895 | -83.6% |
| Distributable reserves | 133 | €121,895 | €20,000 | -€101,895 | -83.6% |
| Profit (loss) carried forward | 14 | €0 | -€35,074 | -€35,074 | |
| Amounts payable | 17/49 | €346,527 | €240,985 | -€105,542 | -30.5% |
| Amounts payable after more than one year | 17 | €162,576 | €60,501 | -€102,076 | -62.8% |
| Financial debts | 170/4 | €162,576 | €60,501 | -€102,076 | -62.8% |
| Amounts payable within one year | 42/48 | €167,321 | €169,142 | +€1,821 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €60,020 | €28,960 | -€31,060 | -51.7% |
| Trade debts | 44 | €7,406 | €1,988 | -€5,418 | -73.2% |
| Suppliers | 440/4 | €7,406 | €1,988 | -€5,418 | -73.2% |
| Taxes, remuneration and social security | 45 | €14,539 | €1,728 | -€12,811 | -88.1% |
| Taxes | 450/3 | €14,436 | €1,728 | -€12,708 | -88.0% |
| Remuneration and social security | 454/9 | €103 | €0 | -€103 | -100% |
| Other amounts payable | 47/48 | €85,356 | €136,467 | +€51,111 | +59.9% |
| Accrued charges and deferred income | 492/3 | €16,629 | €11,341 | -€5,288 | -31.8% |
| Non-recurring operating income | 76A | €4,962 | €0 | -€4,962 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,412 | €16,662 | +€4,251 | +34.2% |
| Other operating charges | 640/8 | €1,295 | €844 | -€451 | -34.8% |
| Non-recurring operating charges | 66A | €0 | €79,111 | +€79,111 | |
| Gross operating margin | 9900 | €74,646 | €39,006 | -€35,640 | -47.7% |
| Operating profit (loss) | 9901 | €60,938 | -€57,612 | -€118,550 | |
| Financial income | 75/76B | €0 | €5,857 | +€5,857 | +29,284,750% |
| Recurring financial income | 75 | €0 | €5,857 | +€5,857 | +29,284,750% |
| Financial charges | 65/66B | €9,603 | €12,790 | +€3,188 | +33.2% |
| Recurring financial charges | 65 | €9,603 | €12,790 | +€3,188 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €51,336 | -€64,546 | -€115,881 | |
| Income taxes | 67/77 | €14,840 | €7,024 | -€7,816 | -52.7% |
| Profit (loss) for the period | 9904 | €36,495 | -€71,569 | -€108,065 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,495 | -€71,569 | -€108,065 |
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 17 October 2026 via checked.be.