CLABOTS: 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.
What changed
CLABOTS
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.4m
2024 · -€489,247-€2.0m
Equity
€17.1m
2024 · €19.6m-€2.4m
Cash
€1.6m
2024 · €1.8m-€246,327
Balance sheet total
€20.0m
2024 · €22.8m-€2.8m
Largest movements
Assets
- Current investments -€998,985
down €998,985 (-49.8%), from €2.0m to €1.0m
- Stocks and contracts -€854,472
down €854,472 (-10.3%), from €8.3m to €7.5m
- Deferred charges and accrued income -€363,906
down €363,906 (-83.9%), from €433,801 to €69,895
- Tangible fixed assets -€291,639
down €291,639 (-19.5%), from €1.5m to €1.2m
of which Furniture and vehicles: -€302,535
- Cash -€246,327
down €246,327 (-13.7%), from €1.8m to €1.6m
mainly Net result for the year (-€2.4m) and Tax, wage and social debts (-€477,176)
Equity and liabilities
- Reserves -€2.4m
down €2.4m (-12.8%), from €19.1m to €16.7m
of which Tax-exempt reserves: -€1.8m
- Tax, wage and social debts -€477,176
down €477,176 (-43.2%), from €1.1m to €628,002
of which Remuneration and social security: -€283,338
Income statement
- Turnover -€2.0m
down €2.0m (-5.7%), from €35.3m to €33.3m
- Goods and materials -€1.6m
down €1.6m (-6.5%), from €24.6m to €23.0m
of which Purchases: -€2.0m
- Services and other goods +€479,079
up €479,079 (+9.7%), from €4.9m to €5.4m
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.
Result 2024
-€489,247
Turnover
-€2.0m
Other operating income
-€324,598
Goods and materials
+€1.6m
Services and other goods
-€479,079
Staff costs
-€12,470
Depreciation
+€15,395
Write-downs
-€28,750
Provisions
-€65,956
Other operating charges
-€32,773
Other operating items
-€402,707
Financial income
-€146,321
Financial charges
-€40,114
Taxes
-€2,173
Result 2025
-€2.4m
Cash bridge derived
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.
From operations
-€1.1m
Investment
+€804,176
Financing
€0
Cash 2024
€1.8m
From operations (derived)
-€1.1m
Net result for the year
-€2.4m
Depreciation
+€503,333
Stocks and contracts
+€854,472
Receivables within one year
+€31,026
Deferred charges and accrued income
+€363,906
Provisions
-€8,941
Trade debts
-€114,638
Tax, wage and social debts
-€477,176
Advances received
+€39,999
Other debts
+€107,708
Accrued charges and deferred income
+€89,293
Investment (derived)
+€804,176
Investment in fixed assets (net)
-€194,809
Current investments
+€998,985
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,849,043 | €20,045,802 | -€2.8m | -12.3% |
| Fixed assets | 21/28 | €1,633,196 | €1,324,672 | -€308,524 | -18.9% |
| Intangible fixed assets | 21 | €32,560 | €62,042 | +€29,482 | +90.5% |
| Tangible fixed assets | 22/27 | €1,496,196 | €1,204,558 | -€291,639 | -19.5% |
| Land and buildings | 22 | €511,054 | €549,069 | +€38,016 | +7.4% |
| Plant, machinery and equipment | 23 | €83,667 | €84,815 | +€1,148 | +1.4% |
| Furniture and vehicles | 24 | €742,232 | €439,697 | -€302,535 | -40.8% |
| Other tangible fixed assets | 26 | €159,244 | €130,976 | -€28,268 | -17.8% |
| Financial fixed assets | 28 | €104,440 | €58,073 | -€46,367 | -44.4% |
| Affiliated companies | 280/1 | €480 | €480 | = | 0.0% |
| Participating interests | 280 | €480 | €480 | = | 0.0% |
| Other financial fixed assets | 284/8 | €103,960 | €57,593 | -€46,367 | -44.6% |
| Shares | 284 | €3,706 | €8,706 | +€5,000 | +134.9% |
| Amounts receivable and cash guarantees | 285/8 | €100,254 | €48,887 | -€51,367 | -51.2% |
| Current assets | 29/58 | €21,215,847 | €18,721,130 | -€2.5m | -11.8% |
| Stocks and contracts in progress | 3 | €8,322,907 | €7,468,435 | -€854,472 | -10.3% |
| Stocks | 30/36 | €8,322,907 | €7,468,435 | -€854,472 | -10.3% |
| Goods purchased for resale | 34 | €8,322,907 | €7,468,435 | -€854,472 | -10.3% |
| Amounts receivable within one year | 40/41 | €8,655,070 | €8,624,043 | -€31,026 | -0.4% |
| Trade receivables | 40 | €4,306,579 | €3,925,945 | -€380,634 | -8.8% |
| Other amounts receivable | 41 | €4,348,490 | €4,698,098 | +€349,607 | +8.0% |
| Current investments | 50/53 | €2,005,000 | €1,006,015 | -€998,985 | -49.8% |
| Other investments | 51/53 | €2,005,000 | €1,006,015 | -€998,985 | -49.8% |
| Cash at bank and in hand | 54/58 | €1,799,069 | €1,552,742 | -€246,327 | -13.7% |
| Deferred charges and accrued income | 490/1 | €433,801 | €69,895 | -€363,906 | -83.9% |
| Total equity and liabilities | 10/49 | €22,849,043 | €20,045,802 | -€2.8m | -12.3% |
| Equity | 10/15 | €19,578,642 | €17,139,156 | -€2.4m | -12.5% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €19,128,642 | €16,689,156 | -€2.4m | -12.8% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,789,250 | - | -€1.8m | |
| Distributable reserves | 133 | €17,294,392 | €16,644,156 | -€650,236 | -3.8% |
| Provisions and deferred taxes | 16 | €87,915 | €78,974 | -€8,941 | -10.2% |
| Provisions for liabilities and charges | 160/5 | €87,915 | €78,974 | -€8,941 | -10.2% |
| Other liabilities and charges | 164/5 | €87,915 | €78,974 | -€8,941 | -10.2% |
| Amounts payable | 17/49 | €3,182,486 | €2,827,672 | -€354,814 | -11.1% |
| Amounts payable within one year | 42/48 | €3,164,894 | €2,720,786 | -€444,107 | -14.0% |
| Trade debts | 44 | €1,919,739 | €1,805,101 | -€114,638 | -6.0% |
| Suppliers | 440/4 | €1,919,739 | €1,805,101 | -€114,638 | -6.0% |
| Advances received on contracts in progress | 46 | €72,411 | €112,410 | +€39,999 | +55.2% |
| Taxes, remuneration and social security | 45 | €1,105,178 | €628,002 | -€477,176 | -43.2% |
| Taxes | 450/3 | €233,378 | €39,540 | -€193,838 | -83.1% |
| Remuneration and social security | 454/9 | €871,800 | €588,462 | -€283,338 | -32.5% |
| Other amounts payable | 47/48 | €67,566 | €175,274 | +€107,708 | +159.4% |
| Accrued charges and deferred income | 492/3 | €17,593 | €106,885 | +€89,293 | +507.6% |
| Operating income | 70/76A | €35,951,587 | €33,608,296 | -€2.3m | -6.5% |
| Turnover | 70 | €35,327,972 | €33,309,280 | -€2.0m | -5.7% |
| Other operating income | 74 | €623,615 | €299,017 | -€324,598 | -52.1% |
| Operating charges | 60/66A | €36,974,898 | €36,393,237 | -€581,661 | -1.6% |
| Goods for resale, raw materials and consumables | 60 | €24,618,006 | €23,030,005 | -€1.6m | -6.5% |
| Purchases | 600/8 | €24,183,225 | €22,175,518 | -€2.0m | -8.3% |
| Change in stocks: decrease (increase) | 609 | €434,781 | €854,487 | +€419,706 | +96.5% |
| Services and other goods | 61 | €4,939,026 | €5,418,105 | +€479,079 | +9.7% |
| Remuneration, social security and pensions | 62 | €6,877,392 | €6,889,862 | +€12,470 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518,728 | €503,333 | -€15,395 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€522 | €28,228 | +€28,750 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€65,956 | - | +€65,956 | |
| Other operating charges | 640/8 | €88,224 | €120,997 | +€32,773 | +37.1% |
| Non-recurring operating charges | 66A | - | €402,707 | +€402,707 | |
| Operating profit (loss) | 9901 | -€1,023,311 | -€2,784,940 | -€1.8m | -172.2% |
| Financial income | 75/76B | €686,956 | €540,634 | -€146,321 | -21.3% |
| Recurring financial income | 75 | €686,956 | €540,634 | -€146,321 | -21.3% |
| Income from current assets | 751 | €123,920 | €94,808 | -€29,113 | -23.5% |
| Other financial income | 752/9 | €563,036 | €445,827 | -€117,209 | -20.8% |
| Financial charges | 65/66B | €144,305 | €184,419 | +€40,114 | +27.8% |
| Recurring financial charges | 65 | €144,305 | €184,419 | +€40,114 | +27.8% |
| Debt charges | 650 | €25,784 | €24,455 | -€1,329 | -5.2% |
| Other financial charges | 652/9 | €118,520 | €159,964 | +€41,444 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€480,660 | -€2,428,725 | -€1.9m | -405.3% |
| Income taxes | 67/77 | €8,588 | €10,761 | +€2,173 | +25.3% |
| Taxes | 670/3 | €8,588 | €10,761 | +€2,173 | +25.3% |
| Profit (loss) for the period | 9904 | -€489,247 | -€2,439,486 | -€2.0m | -398.6% |
| Transfer from tax-exempt reserves | 789 | €1,052,500 | €1,789,250 | +€736,750 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €563,253 | -€650,236 | -€1.2m |
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 12 October 2026 via checked.be.