Clajot-Pier Construct: 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.
Clajot-Pier Construct
Largest movements
- Tangible fixed assets -€15,288
down €15,288 (-57.0%), from €26,806 to €11,518
of which Furniture and vehicles: -€8,181
- Cash +€11,951
up €11,951 (+1236.1%), from €967 to €12,918
mainly Depreciation (+€16,547) and Net result for the year (+€8,499)
- Deferred charges and accrued income +€3,751
up €3,751 (+3101.3%), from €121 to €3,872
- Stocks and contracts -€1,253
no longer reported in 2025 (was €1,253)
- Receivables within one year -€336
down €336 (-8.7%), from €3,858 to €3,523
of which Trade receivables: -€476
- Profit (loss) carried forward +€8,499
up €8,499 (+49.4%), from -€17,206 to -€8,707
- Debts after one year -€5,145
no longer reported in 2025 (was €5,145)
- Tax, wage and social debts -€3,919
down €3,919 (-64.8%), from €6,045 to €2,126
of which Remuneration and social security: -€5,560
- Current portion of long-term debt -€2,743
down €2,743 (-34.8%), from €7,888 to €5,145
- Trade debts +€2,276
up €2,276 (+172.7%), from €1,318 to €3,593
- Gross operating margin +€15,625
up €15,625 (+30.5%), from €51,145 to €66,770
- Staff costs -€7,920
down €7,920 (-17.0%), from €46,618 to €38,698
- Depreciation -€5,553
down €5,553 (-25.1%), from €22,099 to €16,547
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 | €33,005 | €31,831 | -€1,174 | -3.6% |
| Fixed assets | 21/28 | €26,806 | €11,518 | -€15,288 | -57.0% |
| Tangible fixed assets | 22/27 | €26,806 | €11,518 | -€15,288 | -57.0% |
| Plant, machinery and equipment | 23 | €11,958 | €4,850 | -€7,107 | -59.4% |
| Furniture and vehicles | 24 | €14,848 | €6,667 | -€8,181 | -55.1% |
| Current assets | 29/58 | €6,199 | €20,313 | +€14,114 | +227.7% |
| Stocks and contracts in progress | 3 | €1,253 | - | -€1,253 | |
| Stocks | 30/36 | €1,253 | - | -€1,253 | |
| Amounts receivable within one year | 40/41 | €3,858 | €3,523 | -€336 | -8.7% |
| Trade receivables | 40 | €1,000 | €524 | -€476 | -47.6% |
| Other amounts receivable | 41 | €2,858 | €2,999 | +€141 | +4.9% |
| Cash at bank and in hand | 54/58 | €967 | €12,918 | +€11,951 | +1236.1% |
| Deferred charges and accrued income | 490/1 | €121 | €3,872 | +€3,751 | +3101.3% |
| Total equity and liabilities | 10/49 | €33,005 | €31,831 | -€1,174 | -3.6% |
| Equity | 10/15 | -€9,146 | -€647 | +€8,499 | +92.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,206 | -€8,707 | +€8,499 | +49.4% |
| Amounts payable | 17/49 | €42,151 | €32,478 | -€9,673 | -22.9% |
| Amounts payable after more than one year | 17 | €5,145 | - | -€5,145 | |
| Financial debts | 170/4 | €5,145 | - | -€5,145 | |
| Amounts payable within one year | 42/48 | €37,006 | €32,478 | -€4,528 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €7,888 | €5,145 | -€2,743 | -34.8% |
| Trade debts | 44 | €1,318 | €3,593 | +€2,276 | +172.7% |
| Suppliers | 440/4 | €1,318 | €3,593 | +€2,276 | +172.7% |
| Taxes, remuneration and social security | 45 | €6,045 | €2,126 | -€3,919 | -64.8% |
| Taxes | 450/3 | €485 | €2,126 | +€1,641 | +338.5% |
| Remuneration and social security | 454/9 | €5,560 | - | -€5,560 | |
| Other amounts payable | 47/48 | €21,756 | €21,614 | -€141 | -0.7% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €46,618 | €38,698 | -€7,920 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,099 | €16,547 | -€5,553 | -25.1% |
| Other operating charges | 640/8 | €1,928 | €2,330 | +€402 | +20.8% |
| Gross operating margin | 9900 | €51,145 | €66,770 | +€15,625 | +30.5% |
| Operating profit (loss) | 9901 | -€19,500 | €9,196 | +€28,695 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €419 | €273 | -€147 | -35.0% |
| Recurring financial charges | 65 | €419 | €273 | -€147 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,912 | €8,923 | +€28,835 | |
| Income taxes | 67/77 | €485 | €424 | -€61 | -12.6% |
| Profit (loss) for the period | 9904 | -€20,397 | €8,499 | +€28,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,397 | €8,499 | +€28,896 |
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.