Au Clocher: 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.
Au Clocher
Largest movements
- Cash +€50,776
up €50,776 (+109%), from €46,581 to €97,357
mainly Net result for the year (+€62,204) and Depreciation (+€18,623)
- Receivables within one year +€27,085
up €27,085 (+15.0%), from €180,538 to €207,624
of which Other amounts receivable: +€28,904
- Stocks and contracts +€18,795
up €18,795 (+183%), from €10,254 to €29,049
- Tangible fixed assets -€11,532
down €11,532 (-14.7%), from €78,551 to €67,019
of which Plant, machinery and equipment: -€9,779
- Profit (loss) carried forward +€62,204
up €62,204 (+129%), from €48,104 to €110,308
- Tax, wage and social debts +€14,966
up €14,966 (+205%), from €7,311 to €22,277
of which Taxes: +€16,819
- Trade debts +€7,583
up €7,583 (+137%), from €5,528 to €13,111
- Gross operating margin +€63,223
up €63,223 (+31.5%), from €201,016 to €264,239
- Staff costs +€42,721
up €42,721 (+36.6%), from €116,737 to €159,457
- Taxes +€5,816
up €5,816 (+37.5%), from €15,493 to €21,309
- Depreciation +€4,184
up €4,184 (+29.0%), from €14,439 to €18,623
- Other operating charges -€3,077
down €3,077 (-58.2%), from €5,284 to €2,207
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 | €317,411 | €403,105 | +€85,693 | +27.0% |
| Fixed assets | 21/28 | €78,551 | €68,940 | -€9,611 | -12.2% |
| Intangible fixed assets | 21 | - | €1,921 | +€1,921 | |
| Tangible fixed assets | 22/27 | €78,551 | €67,019 | -€11,532 | -14.7% |
| Plant, machinery and equipment | 23 | €27,947 | €18,168 | -€9,779 | -35.0% |
| Furniture and vehicles | 24 | €3,120 | €7,956 | +€4,836 | +155% |
| Other tangible fixed assets | 26 | €47,484 | €40,895 | -€6,589 | -13.9% |
| Current assets | 29/58 | €238,860 | €334,165 | +€95,305 | +39.9% |
| Stocks and contracts in progress | 3 | €10,254 | €29,049 | +€18,795 | +183% |
| Stocks | 30/36 | €10,254 | €29,049 | +€18,795 | +183% |
| Amounts receivable within one year | 40/41 | €180,538 | €207,624 | +€27,085 | +15.0% |
| Trade receivables | 40 | €1,818 | - | -€1,818 | |
| Other amounts receivable | 41 | €178,720 | €207,624 | +€28,904 | +16.2% |
| Cash at bank and in hand | 54/58 | €46,581 | €97,357 | +€50,776 | +109% |
| Deferred charges and accrued income | 490/1 | €1,487 | €135 | -€1,352 | -90.9% |
| Total equity and liabilities | 10/49 | €317,411 | €403,105 | +€85,693 | +27.0% |
| Equity | 10/15 | €304,573 | €366,777 | +€62,204 | +20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €250,269 | €250,269 | = | 0.0% |
| Distributable reserves | 133 | €250,269 | €250,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,104 | €110,308 | +€62,204 | +129% |
| Amounts payable | 17/49 | €12,839 | €36,327 | +€23,489 | +183% |
| Amounts payable within one year | 42/48 | €12,839 | €35,940 | +€23,101 | +180% |
| Financial debts | 43 | - | €552 | +€552 | |
| Credit institutions | 430/8 | - | €552 | +€552 | |
| Trade debts | 44 | €5,528 | €13,111 | +€7,583 | +137% |
| Suppliers | 440/4 | €5,528 | €13,111 | +€7,583 | +137% |
| Taxes, remuneration and social security | 45 | €7,311 | €22,277 | +€14,966 | +205% |
| Taxes | 450/3 | - | €16,819 | +€16,819 | |
| Remuneration and social security | 454/9 | €7,311 | €5,458 | -€1,853 | -25.3% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Remuneration, social security and pensions | 62 | €116,737 | €159,457 | +€42,721 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,439 | €18,623 | +€4,184 | +29.0% |
| Other operating charges | 640/8 | €5,284 | €2,207 | -€3,077 | -58.2% |
| Gross operating margin | 9900 | €201,016 | €264,239 | +€63,223 | +31.5% |
| Operating profit (loss) | 9901 | €64,557 | €83,952 | +€19,395 | +30.0% |
| Financial income | 75/76B | €1,067 | €2 | -€1,064 | -99.8% |
| Recurring financial income | 75 | €1,067 | €2 | -€1,064 | -99.8% |
| Financial charges | 65/66B | €2,027 | €441 | -€1,586 | -78.2% |
| Recurring financial charges | 65 | €2,027 | €441 | -€1,586 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €63,597 | €83,513 | +€19,917 | +31.3% |
| Income taxes | 67/77 | €15,493 | €21,309 | +€5,816 | +37.5% |
| Profit (loss) for the period | 9904 | €48,104 | €62,204 | +€14,101 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,104 | €62,204 | +€14,101 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.