AU PERE CLEMENT: 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 PERE CLEMENT
Largest movements
- Receivables within one year -€62,497
down €62,497 (-17.5%), from €356,109 to €293,612
of which Trade receivables: -€62,315
- Tangible fixed assets -€42,555
down €42,555 (-17.8%), from €239,408 to €196,853
of which Land and buildings: -€29,390
- Cash +€35,386
up €35,386 (+67.1%), from €52,727 to €88,113
mainly Receivables within one year (+€62,497) and Depreciation (+€42,555)
- Trade debts -€69,256
down €69,256 (-24.6%), from €281,749 to €212,493
- Debts after one year -€26,980
down €26,980 (-19.5%), from €138,659 to €111,679
- Profit (loss) carried forward +€14,508
up €14,508 (+11.4%), from €126,991 to €141,499
- Short-term financial debts +€13,559
up €13,559 (+147%), from €9,207 to €22,766
- Tax, wage and social debts -€13,208
down €13,208 (-22.2%), from €59,621 to €46,413
of which Remuneration and social security: -€8,911
- Financial income -€71,158
down €71,158 (-100%), from €71,158 to €0
- Gross operating margin +€44,582
up €44,582 (+10.6%), from €418,817 to €463,399
- Financial charges -€27,921
down €27,921 (-29.5%), from €94,668 to €66,747
- Staff costs +€14,234
up €14,234 (+4.7%), from €304,635 to €318,869
- Depreciation +€12,994
up €12,994 (+44.0%), from €29,561 to €42,555
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,579 | €693,986 | -€71,593 | -9.4% |
| Fixed assets | 21/28 | €239,408 | €196,853 | -€42,555 | -17.8% |
| Tangible fixed assets | 22/27 | €239,408 | €196,853 | -€42,555 | -17.8% |
| Land and buildings | 22 | €183,661 | €154,271 | -€29,390 | -16.0% |
| Plant, machinery and equipment | 23 | €21,871 | €16,797 | -€5,074 | -23.2% |
| Furniture and vehicles | 24 | €4,582 | €2,754 | -€1,828 | -39.9% |
| Leasing and similar rights | 25 | €29,294 | €23,031 | -€6,263 | -21.4% |
| Current assets | 29/58 | €526,171 | €497,133 | -€29,038 | -5.5% |
| Stocks and contracts in progress | 3 | €116,320 | €115,408 | -€912 | -0.8% |
| Stocks | 30/36 | €116,320 | €115,408 | -€912 | -0.8% |
| Amounts receivable within one year | 40/41 | €356,109 | €293,612 | -€62,497 | -17.5% |
| Trade receivables | 40 | €302,285 | €239,970 | -€62,315 | -20.6% |
| Other amounts receivable | 41 | €53,824 | €53,642 | -€182 | -0.3% |
| Cash at bank and in hand | 54/58 | €52,727 | €88,113 | +€35,386 | +67.1% |
| Deferred charges and accrued income | 490/1 | €1,015 | - | -€1,015 | |
| Total equity and liabilities | 10/49 | €765,579 | €693,986 | -€71,593 | -9.4% |
| Equity | 10/15 | €232,691 | €247,199 | +€14,508 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €43,700 | €43,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,991 | €141,499 | +€14,508 | +11.4% |
| Amounts payable | 17/49 | €532,888 | €446,787 | -€86,101 | -16.2% |
| Amounts payable after more than one year | 17 | €138,659 | €111,679 | -€26,980 | -19.5% |
| Financial debts | 170/4 | €138,659 | €111,679 | -€26,980 | -19.5% |
| Amounts payable within one year | 42/48 | €394,229 | €335,108 | -€59,121 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €43,652 | €53,436 | +€9,784 | +22.4% |
| Financial debts | 43 | €9,207 | €22,766 | +€13,559 | +147% |
| Credit institutions | 430/8 | €9,207 | €22,766 | +€13,559 | +147% |
| Trade debts | 44 | €281,749 | €212,493 | -€69,256 | -24.6% |
| Suppliers | 440/4 | €281,749 | €212,493 | -€69,256 | -24.6% |
| Taxes, remuneration and social security | 45 | €59,621 | €46,413 | -€13,208 | -22.2% |
| Taxes | 450/3 | €19,276 | €14,979 | -€4,297 | -22.3% |
| Remuneration and social security | 454/9 | €40,345 | €31,434 | -€8,911 | -22.1% |
| Remuneration, social security and pensions | 62 | €304,635 | €318,869 | +€14,234 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,561 | €42,555 | +€12,994 | +44.0% |
| Other operating charges | 640/8 | €11,572 | €20,720 | +€9,148 | +79.1% |
| Gross operating margin | 9900 | €418,817 | €463,399 | +€44,582 | +10.6% |
| Operating profit (loss) | 9901 | €73,049 | €81,255 | +€8,206 | +11.2% |
| Financial income | 75/76B | €71,158 | €0 | -€71,158 | -100% |
| Recurring financial income | 75 | €71,158 | €0 | -€71,158 | -100% |
| Financial charges | 65/66B | €94,668 | €66,747 | -€27,921 | -29.5% |
| Recurring financial charges | 65 | €94,668 | €66,747 | -€27,921 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €49,539 | €14,508 | -€35,031 | -70.7% |
| Profit (loss) for the period | 9904 | €49,539 | €14,508 | -€35,031 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,539 | €14,508 | -€35,031 | -70.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.