CLAM ASSOCIES: 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.
CLAM ASSOCIES
Largest movements
- Receivables within one year +€37,114
up €37,114 (+33.8%), from €109,950 to €147,064
of which Trade receivables: +€37,114
- Cash -€10,275
down €10,275 (-98.9%), from €10,385 to €110
mainly Receivables within one year (-€37,114) and Tax, wage and social debts (-€24,004)
- Tangible fixed assets -€5,845
down €5,845 (-20.1%), from €29,031 to €23,186
- Trade debts +€43,150
up €43,150 (+401%), from €10,769 to €53,919
- Tax, wage and social debts -€24,004
down €24,004 (-51.4%), from €46,698 to €22,694
of which Taxes: -€23,170
- Contributions +€24,000
new in 2024: €24,000
- Reserves -€24,000
no longer reported in 2024 (was €24,000)
- Debts after one year -€7,431
down €7,431 (-38.2%), from €19,454 to €12,022
- Purchases and services +€41,023
up €41,023 (+78.5%), from €52,289 to €93,312
- Turnover +€29,343
up €29,343 (+11.1%), from €265,358 to €294,701
- Taxes -€13,167
down €13,167, from €7,327 to -€5,840
- Gross operating margin -€12,210
down €12,210 (-5.7%), from €213,599 to €201,389
- Depreciation +€5,652
up €5,652 (+2,942%), from €192 to €5,845
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,814 | €170,360 | +€20,547 | +13.7% |
| Fixed assets | 21/28 | €29,031 | €23,186 | -€5,845 | -20.1% |
| Tangible fixed assets | 22/27 | €29,031 | €23,186 | -€5,845 | -20.1% |
| Furniture and vehicles | 24 | €29,031 | €23,186 | -€5,845 | -20.1% |
| Current assets | 29/58 | €120,783 | €147,174 | +€26,392 | +21.9% |
| Amounts receivable within one year | 40/41 | €109,950 | €147,064 | +€37,114 | +33.8% |
| Trade receivables | 40 | €109,950 | €147,064 | +€37,114 | +33.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €10,385 | €110 | -€10,275 | -98.9% |
| Deferred charges and accrued income | 490/1 | €448 | €0 | -€448 | -100% |
| Total equity and liabilities | 10/49 | €149,814 | €170,360 | +€20,547 | +13.7% |
| Equity | 10/15 | €64,400 | €66,312 | +€1,913 | +3.0% |
| Contributions | 10/11 | - | €24,000 | +€24,000 | |
| Reserves | 13 | €24,000 | - | -€24,000 | |
| Tax-exempt reserves | 132 | €24,000 | - | -€24,000 | |
| Profit (loss) carried forward | 14 | €40,400 | €42,312 | +€1,913 | +4.7% |
| Amounts payable | 17/49 | €85,414 | €104,048 | +€18,634 | +21.8% |
| Amounts payable after more than one year | 17 | €19,454 | €12,022 | -€7,431 | -38.2% |
| Financial debts | 170/4 | €19,454 | €12,022 | -€7,431 | -38.2% |
| Amounts payable within one year | 42/48 | €64,460 | €89,026 | +€24,566 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €6,993 | €6,828 | -€165 | -2.4% |
| Trade debts | 44 | €10,769 | €53,919 | +€43,150 | +401% |
| Suppliers | 440/4 | €10,769 | €53,919 | +€43,150 | +401% |
| Taxes, remuneration and social security | 45 | €46,698 | €22,694 | -€24,004 | -51.4% |
| Taxes | 450/3 | €39,939 | €16,768 | -€23,170 | -58.0% |
| Remuneration and social security | 454/9 | €6,759 | €5,925 | -€834 | -12.3% |
| Other amounts payable | 47/48 | €0 | €5,585 | +€5,585 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,000 | +€1,500 | +100% |
| Turnover | 70 | €265,358 | €294,701 | +€29,343 | +11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,289 | €93,312 | +€41,023 | +78.5% |
| Remuneration, social security and pensions | 62 | €188,478 | €191,812 | +€3,334 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €5,845 | +€5,652 | +2,942% |
| Other operating charges | 640/8 | €378 | €5,853 | +€5,475 | +1,450% |
| Gross operating margin | 9900 | €213,599 | €201,389 | -€12,210 | -5.7% |
| Operating profit (loss) | 9901 | €24,551 | -€2,120 | -€26,672 | |
| Financial income | 75/76B | €0 | €91 | +€91 | +907,300% |
| Recurring financial income | 75 | €0 | €91 | +€91 | +907,300% |
| Financial charges | 65/66B | €285 | €1,898 | +€1,612 | +565% |
| Recurring financial charges | 65 | €285 | €1,898 | +€1,612 | +565% |
| Profit (loss) for the period before taxes | 9903 | €24,266 | -€3,927 | -€28,193 | |
| Income taxes | 67/77 | €7,327 | -€5,840 | -€13,167 | |
| Profit (loss) for the period | 9904 | €16,938 | €1,913 | -€15,026 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,938 | €1,913 | -€15,026 | -88.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.