CHEZ CLEMENTINE: 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.
CHEZ CLEMENTINE
Largest movements
- Current investments +€166,500
new in 2026: €166,500
- Receivables within one year +€32,565
up €32,565 (+229.2%), from €14,209 to €46,774
of which Other amounts receivable: +€31,732
- Tangible fixed assets -€14,466
down €14,466 (-15.6%), from €92,547 to €78,081
of which Furniture and vehicles: -€10,200
- Stocks and contracts -€8,024
down €8,024 (-46.8%), from €17,133 to €9,109
- Deferred charges and accrued income -€6,549
down €6,549 (-88.2%), from €7,423 to €875
- Other debts +€68,302
new in 2026: €68,302
- Trade debts +€49,558
up €49,558 (+235.8%), from €21,014 to €70,573
- Debts after one year +€40,146
up €40,146 (+274.3%), from €14,635 to €54,781
- Contributions -€18,599
down €18,599 (-100.0%), from €18,600 to €1
- Tax, wage and social debts +€13,589
up €13,589 (+61.3%), from €22,158 to €35,747
of which Taxes: +€21,079
- Gross operating margin +€105,230
up €105,230 (+38.5%), from €273,382 to €378,611
- Taxes +€25,630
up €25,630 (+300.3%), from €8,534 to €34,164
- Other operating charges +€8,227
up €8,227 (+183.3%), from €4,488 to €12,715
- Financial charges +€7,788
up €7,788 (+121.8%), from €6,397 to €14,185
- Depreciation -€4,711
down €4,711 (-18.1%), from €25,993 to €21,281
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,663 | €316,385 | +€170,721 | +117.2% |
| Fixed assets | 21/28 | €93,875 | €78,358 | -€15,517 | -16.5% |
| Intangible fixed assets | 21 | €1,329 | €277 | -€1,052 | -79.1% |
| Tangible fixed assets | 22/27 | €92,547 | €78,081 | -€14,466 | -15.6% |
| Land and buildings | 22 | €4,376 | - | -€4,376 | |
| Plant, machinery and equipment | 23 | €43,510 | €37,292 | -€6,217 | -14.3% |
| Furniture and vehicles | 24 | €35,382 | €25,181 | -€10,200 | -28.8% |
| Other tangible fixed assets | 26 | €9,279 | €15,607 | +€6,328 | +68.2% |
| Current assets | 29/58 | €51,788 | €238,026 | +€186,239 | +359.6% |
| Stocks and contracts in progress | 3 | €17,133 | €9,109 | -€8,024 | -46.8% |
| Stocks | 30/36 | €17,133 | €9,109 | -€8,024 | -46.8% |
| Amounts receivable within one year | 40/41 | €14,209 | €46,774 | +€32,565 | +229.2% |
| Trade receivables | 40 | €3,738 | €4,571 | +€833 | +22.3% |
| Other amounts receivable | 41 | €10,471 | €42,203 | +€31,732 | +303.0% |
| Current investments | 50/53 | - | €166,500 | +€166,500 | |
| Cash at bank and in hand | 54/58 | €13,023 | €14,770 | +€1,747 | +13.4% |
| Deferred charges and accrued income | 490/1 | €7,423 | €875 | -€6,549 | -88.2% |
| Total equity and liabilities | 10/49 | €145,663 | €316,385 | +€170,721 | +117.2% |
| Equity | 10/15 | €70,988 | €57,883 | -€13,105 | -18.5% |
| Contributions | 10/11 | €18,600 | €1 | -€18,599 | -100.0% |
| Reserves | 13 | €22,206 | €23,360 | +€1,154 | +5.2% |
| Non-distributable reserves | 130/1 | - | €21,500 | +€21,500 | |
| Own shares acquired | 1312 | - | €21,500 | +€21,500 | |
| Distributable reserves | 133 | €22,206 | €1,860 | -€20,346 | -91.6% |
| Profit (loss) carried forward | 14 | €30,183 | €34,522 | +€4,340 | +14.4% |
| Amounts payable | 17/49 | €74,675 | €258,502 | +€183,827 | +246.2% |
| Amounts payable after more than one year | 17 | €14,635 | €54,781 | +€40,146 | +274.3% |
| Financial debts | 170/4 | €14,635 | €54,781 | +€40,146 | +274.3% |
| Amounts payable within one year | 42/48 | €58,754 | €203,721 | +€144,967 | +246.7% |
| Current portion of amounts payable after more than one year | 42 | €15,582 | €29,098 | +€13,516 | +86.7% |
| Trade debts | 44 | €21,014 | €70,573 | +€49,558 | +235.8% |
| Suppliers | 440/4 | €21,014 | €70,573 | +€49,558 | +235.8% |
| Taxes, remuneration and social security | 45 | €22,158 | €35,747 | +€13,589 | +61.3% |
| Taxes | 450/3 | €4,310 | €25,390 | +€21,079 | +489.0% |
| Remuneration and social security | 454/9 | €17,847 | €10,357 | -€7,490 | -42.0% |
| Other amounts payable | 47/48 | - | €68,302 | +€68,302 | |
| Accrued charges and deferred income | 492/3 | €1,286 | - | -€1,286 | |
| Non-recurring operating income | 76A | - | €155,698 | +€155,698 | |
| Remuneration, social security and pensions | 62 | €207,683 | €208,742 | +€1,059 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,993 | €21,281 | -€4,711 | -18.1% |
| Other operating charges | 640/8 | €4,488 | €12,715 | +€8,227 | +183.3% |
| Gross operating margin | 9900 | €273,382 | €378,611 | +€105,230 | +38.5% |
| Operating profit (loss) | 9901 | €35,218 | €135,873 | +€100,655 | +285.8% |
| Financial income | 75/76B | €59 | €4,315 | +€4,256 | +7252.3% |
| Recurring financial income | 75 | €59 | €4,315 | +€4,256 | +7252.3% |
| Financial charges | 65/66B | €6,397 | €14,185 | +€7,788 | +121.8% |
| Recurring financial charges | 65 | €6,397 | €14,185 | +€7,788 | +121.8% |
| Profit (loss) for the period before taxes | 9903 | €28,880 | €126,003 | +€97,124 | +336.3% |
| Income taxes | 67/77 | €8,534 | €34,164 | +€25,630 | +300.3% |
| Profit (loss) for the period | 9904 | €20,346 | €91,840 | +€71,494 | +351.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,346 | €91,840 | +€71,494 | +351.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.