Clabau Yves: 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.
Clabau Yves
Largest movements
- Tangible fixed assets +€22,361
up €22,361 (+119%), from €18,796 to €41,157
- Cash -€15,671
down €15,671 (-12.8%), from €122,512 to €106,840
mainly Investment in fixed assets (net) (-€32,052) and Contributions, distributions and other (-€16,290)
- Current investments +€4,472
up €4,472 (+3.0%), from €148,417 to €152,890
- Stocks and contracts -€3,542
down €3,542 (-28.8%), from €12,312 to €8,770
- Receivables within one year +€3,415
up €3,415 (+499%), from €684 to €4,099
- Reserves +€16,028
up €16,028 (+10.0%), from €160,014 to €176,041
- Trade debts -€8,789
down €8,789 (-28.7%), from €30,606 to €21,817
- Tax, wage and social debts -€7,427
down €7,427 (-33.0%), from €22,500 to €15,073
- Debts after one year +€6,120
up €6,120 (+84.8%), from €7,214 to €13,333
- Other debts +€5,154
up €5,154 (+9.8%), from €52,670 to €57,824
- Gross operating margin -€15,202
down €15,202 (-19.2%), from €79,330 to €64,129
- Taxes -€5,226
down €5,226 (-23.0%), from €22,695 to €17,469
- Financial charges +€1,949
up €1,949 (+41.5%), from €4,694 to €6,643
- Financial income +€1,939
up €1,939 (+91.3%), from €2,123 to €4,062
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 | €303,922 | €314,257 | +€10,335 | +3.4% |
| Fixed assets | 21/28 | €18,796 | €41,157 | +€22,361 | +119% |
| Tangible fixed assets | 22/27 | €18,796 | €41,157 | +€22,361 | +119% |
| Furniture and vehicles | 24 | €18,796 | €41,157 | +€22,361 | +119% |
| Current assets | 29/58 | €285,126 | €273,100 | -€12,026 | -4.2% |
| Stocks and contracts in progress | 3 | €12,312 | €8,770 | -€3,542 | -28.8% |
| Stocks | 30/36 | €12,312 | €8,770 | -€3,542 | -28.8% |
| Amounts receivable within one year | 40/41 | €684 | €4,099 | +€3,415 | +499% |
| Trade receivables | 40 | €684 | €4,099 | +€3,415 | +499% |
| Current investments | 50/53 | €148,417 | €152,890 | +€4,472 | +3.0% |
| Cash at bank and in hand | 54/58 | €122,512 | €106,840 | -€15,671 | -12.8% |
| Deferred charges and accrued income | 490/1 | €1,200 | €500 | -€700 | -58.3% |
| Total equity and liabilities | 10/49 | €303,922 | €314,257 | +€10,335 | +3.4% |
| Equity | 10/15 | €172,414 | €188,441 | +€16,028 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,014 | €176,041 | +€16,028 | +10.0% |
| Distributable reserves | 133 | €160,014 | €176,041 | +€16,028 | +10.0% |
| Amounts payable | 17/49 | €131,508 | €125,815 | -€5,693 | -4.3% |
| Amounts payable after more than one year | 17 | €7,214 | €13,333 | +€6,120 | +84.8% |
| Financial debts | 170/4 | €7,214 | €13,333 | +€6,120 | +84.8% |
| Amounts payable within one year | 42/48 | €122,279 | €109,720 | -€12,559 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €11,512 | €11,216 | -€296 | -2.6% |
| Financial debts | 43 | €3,992 | €3,790 | -€202 | -5.1% |
| Credit institutions | 430/8 | €3,992 | €3,790 | -€202 | -5.1% |
| Trade debts | 44 | €30,606 | €21,817 | -€8,789 | -28.7% |
| Suppliers | 440/4 | €30,606 | €21,817 | -€8,789 | -28.7% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €22,500 | €15,073 | -€7,427 | -33.0% |
| Taxes | 450/3 | €22,500 | €15,073 | -€7,427 | -33.0% |
| Other amounts payable | 47/48 | €52,670 | €57,824 | +€5,154 | +9.8% |
| Accrued charges and deferred income | 492/3 | €2,015 | €2,762 | +€746 | +37.0% |
| Non-recurring operating income | 76A | - | €8,982 | +€8,982 | |
| Remuneration, social security and pensions | 62 | €201 | €529 | +€328 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,373 | €9,691 | +€319 | +3.4% |
| Other operating charges | 640/8 | €1,708 | €1,541 | -€167 | -9.8% |
| Gross operating margin | 9900 | €79,330 | €64,129 | -€15,202 | -19.2% |
| Operating profit (loss) | 9901 | €68,048 | €52,368 | -€15,681 | -23.0% |
| Financial income | 75/76B | €2,123 | €4,062 | +€1,939 | +91.3% |
| Recurring financial income | 75 | €2,123 | €4,062 | +€1,939 | +91.3% |
| Financial charges | 65/66B | €4,694 | €6,643 | +€1,949 | +41.5% |
| Recurring financial charges | 65 | €4,694 | €6,643 | +€1,949 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €65,477 | €49,787 | -€15,691 | -24.0% |
| Income taxes | 67/77 | €22,695 | €17,469 | -€5,226 | -23.0% |
| Profit (loss) for the period | 9904 | €42,782 | €32,318 | -€10,464 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,782 | €32,318 | -€10,464 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.