CLIC & CONSULT: 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.
CLIC & CONSULT
Largest movements
- Receivables within one year +€11,874
up €11,874 (+99.0%), from €11,992 to €23,866
of which Trade receivables: +€7,869
- Tangible fixed assets -€10,301
down €10,301 (-33.2%), from €31,042 to €20,741
of which Furniture and vehicles: -€9,949
- Stocks and contracts -€1,386
down €1,386 (-15.6%), from €8,914 to €7,527
- Other debts -€3,098
down €3,098 (-12.4%), from €24,914 to €21,815
- Reserves +€2,572
up €2,572 (+18.7%), from €13,781 to €16,353
- Gross operating margin -€17,999
down €17,999 (-42.7%), from €42,146 to €24,148
- Taxes -€3,263
down €3,263 (-74.2%), from €4,400 to €1,137
- Depreciation -€1,278
down €1,278 (-6.5%), from €19,566 to €18,288
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 | €90,047 | €90,075 | +€28 | 0.0% |
| Fixed assets | 21/28 | €31,042 | €20,741 | -€10,301 | -33.2% |
| Tangible fixed assets | 22/27 | €31,042 | €20,741 | -€10,301 | -33.2% |
| Plant, machinery and equipment | 23 | €56 | €0 | -€56 | -100% |
| Furniture and vehicles | 24 | €28,439 | €18,490 | -€9,949 | -35.0% |
| Other tangible fixed assets | 26 | €2,547 | €2,251 | -€296 | -11.6% |
| Current assets | 29/58 | €59,005 | €69,334 | +€10,329 | +17.5% |
| Stocks and contracts in progress | 3 | €8,914 | €7,527 | -€1,386 | -15.6% |
| Stocks | 30/36 | €8,914 | €7,527 | -€1,386 | -15.6% |
| Amounts receivable within one year | 40/41 | €11,992 | €23,866 | +€11,874 | +99.0% |
| Trade receivables | 40 | €3,161 | €11,030 | +€7,869 | +249% |
| Other amounts receivable | 41 | €8,830 | €12,836 | +€4,006 | +45.4% |
| Cash at bank and in hand | 54/58 | €35,645 | €35,638 | -€6 | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,455 | €2,303 | -€152 | -6.2% |
| Total equity and liabilities | 10/49 | €90,047 | €90,075 | +€28 | 0.0% |
| Equity | 10/15 | €59,746 | €62,318 | +€2,572 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,781 | €16,353 | +€2,572 | +18.7% |
| Distributable reserves | 133 | €13,781 | €16,353 | +€2,572 | +18.7% |
| Profit (loss) carried forward | 14 | €40,964 | €40,964 | = | 0.0% |
| Amounts payable | 17/49 | €30,301 | €27,757 | -€2,544 | -8.4% |
| Amounts payable within one year | 42/48 | €30,301 | €27,757 | -€2,544 | -8.4% |
| Trade debts | 44 | €1,764 | €2,538 | +€774 | +43.9% |
| Suppliers | 440/4 | €1,764 | €2,538 | +€774 | +43.9% |
| Taxes, remuneration and social security | 45 | €3,623 | €3,404 | -€219 | -6.1% |
| Taxes | 450/3 | €3,623 | €3,404 | -€219 | -6.1% |
| Other amounts payable | 47/48 | €24,914 | €21,815 | -€3,098 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,566 | €18,288 | -€1,278 | -6.5% |
| Other operating charges | 640/8 | €901 | €1,154 | +€253 | +28.1% |
| Non-recurring operating charges | 66A | €5,052 | - | -€5,052 | |
| Gross operating margin | 9900 | €42,146 | €24,148 | -€17,999 | -42.7% |
| Operating profit (loss) | 9901 | €16,627 | €4,705 | -€11,922 | -71.7% |
| Financial income | 75/76B | €57 | €9 | -€48 | -84.3% |
| Recurring financial income | 75 | €57 | €9 | -€48 | -84.3% |
| Financial charges | 65/66B | €1,117 | €1,005 | -€112 | -10.0% |
| Recurring financial charges | 65 | €1,117 | €1,005 | -€112 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €15,567 | €3,709 | -€11,858 | -76.2% |
| Income taxes | 67/77 | €4,400 | €1,137 | -€3,263 | -74.2% |
| Profit (loss) for the period | 9904 | €11,167 | €2,572 | -€8,595 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,167 | €2,572 | -€8,595 | -77.0% |
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 26 October 2026 via checked.be.