CLADRIMMO: what changed
Two fiscal 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.
CLADRIMMO
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year -€41,749
down €41,749 (-15.4%), from €271,775 to €230,026
of which Other amounts receivable: -€30,109
- Tangible fixed assets -€34,442
down €34,442 (-4.7%), from €728,295 to €693,853
- Cash -€27,181
down €27,181 (-18.7%), from €144,968 to €117,786
mainly Current investments (-€150,000) and Other debts (-€106,024)
- Reserves +€161,897
up €161,897 (+29.1%), from €555,909 to €717,806
- Other debts -€106,024
no longer reported in 2025 (was €106,024)
- Debts after one year -€43,336
down €43,336 (-8.8%), from €493,823 to €450,487
- Tax, wage and social debts +€38,673
up €38,673 (+74.5%), from €51,889 to €90,562
- Financial income -€99,049
down €99,049 (-49.6%), from €199,768 to €100,720
- Gross operating margin +€8,089
up €8,089 (+5.7%), from €141,990 to €150,080
- Taxes -€6,248
down €6,248 (-14.3%), from €43,742 to €37,494
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,350,430 | €1,395,798 | +€45,368 | +3.4% |
| Fixed assets | 21/28 | €928,295 | €893,853 | -€34,442 | -3.7% |
| Tangible fixed assets | 22/27 | €728,295 | €693,853 | -€34,442 | -4.7% |
| Land and buildings | 22 | €728,295 | €693,853 | -€34,442 | -4.7% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €422,135 | €501,945 | +€79,810 | +18.9% |
| Amounts receivable within one year | 40/41 | €271,775 | €230,026 | -€41,749 | -15.4% |
| Trade receivables | 40 | €14,520 | €2,880 | -€11,640 | -80.2% |
| Other amounts receivable | 41 | €257,255 | €227,146 | -€30,109 | -11.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €144,968 | €117,786 | -€27,181 | -18.7% |
| Deferred charges and accrued income | 490/1 | €5,393 | €4,133 | -€1,260 | -23.4% |
| Total equity and liabilities | 10/49 | €1,350,430 | €1,395,798 | +€45,368 | +3.4% |
| Equity | 10/15 | €634,185 | €796,081 | +€161,897 | +25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €555,909 | €717,806 | +€161,897 | +29.1% |
| Distributable reserves | 133 | €555,909 | €717,806 | +€161,897 | +29.1% |
| Profit (loss) carried forward | 14 | €59,676 | €59,676 | = | 0.0% |
| Amounts payable | 17/49 | €716,246 | €599,717 | -€116,529 | -16.3% |
| Amounts payable after more than one year | 17 | €493,823 | €450,487 | -€43,336 | -8.8% |
| Financial debts | 170/4 | €493,823 | €450,487 | -€43,336 | -8.8% |
| Amounts payable within one year | 42/48 | €221,815 | €148,670 | -€73,145 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €46,292 | €46,921 | +€629 | +1.4% |
| Trade debts | 44 | €17,610 | €11,187 | -€6,423 | -36.5% |
| Suppliers | 440/4 | €17,610 | €11,187 | -€6,423 | -36.5% |
| Taxes, remuneration and social security | 45 | €51,889 | €90,562 | +€38,673 | +74.5% |
| Taxes | 450/3 | €51,889 | €90,562 | +€38,673 | +74.5% |
| Other amounts payable | 47/48 | €106,024 | - | -€106,024 | |
| Accrued charges and deferred income | 492/3 | €608 | €560 | -€48 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,442 | €34,442 | = | 0.0% |
| Other operating charges | 640/8 | €9,422 | €9,720 | +€299 | +3.2% |
| Gross operating margin | 9900 | €141,990 | €150,080 | +€8,089 | +5.7% |
| Operating profit (loss) | 9901 | €98,126 | €105,917 | +€7,791 | +7.9% |
| Financial income | 75/76B | €199,768 | €100,720 | -€99,049 | -49.6% |
| Recurring financial income | 75 | €199,768 | €100,720 | -€99,049 | -49.6% |
| Financial charges | 65/66B | €7,815 | €7,246 | -€569 | -7.3% |
| Recurring financial charges | 65 | €7,815 | €7,246 | -€569 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €290,080 | €199,391 | -€90,689 | -31.3% |
| Income taxes | 67/77 | €43,742 | €37,494 | -€6,248 | -14.3% |
| Profit (loss) for the period | 9904 | €246,338 | €161,897 | -€84,441 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €246,338 | €161,897 | -€84,441 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.