CLAM ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€30,550
up €30,550 (+46.1%), from €66,314 to €96,864
mainly Other debts (+€75,421) and Net result for the year (+€70,857)
- Receivables within one year +€13,472
up €13,472 (+34.3%), from €39,284 to €52,755
of which Trade receivables: +€20,073
- Other debts +€75,421
up €75,421 (+771%), from €9,779 to €85,200
- Reserves -€27,000
down €27,000 (-43.6%), from €61,960 to €34,960
of which Distributable reserves: -€27,000
- Profit (loss) carried forward -€6,150
no longer reported in 2025 (was €6,150)
- Tax, wage and social debts +€2,337
up €2,337 (+29.0%), from €8,055 to €10,392
- Trade debts -€1,587
down €1,587 (-47.9%), from €3,310 to €1,723
- Gross operating margin +€82,078
up €82,078 (+907%), from €9,050 to €91,128
- Taxes +€17,773
up €17,773 (+1,632%), from €1,089 to €18,862
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 | €107,854 | €151,875 | +€44,021 | +40.8% |
| Fixed assets | 21/28 | €2,040 | €2,040 | = | 0.0% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €105,814 | €149,835 | +€44,021 | +41.6% |
| Amounts receivable within one year | 40/41 | €39,284 | €52,755 | +€13,472 | +34.3% |
| Trade receivables | 40 | €32,682 | €52,755 | +€20,073 | +61.4% |
| Other amounts receivable | 41 | €6,601 | - | -€6,601 | |
| Cash at bank and in hand | 54/58 | €66,314 | €96,864 | +€30,550 | +46.1% |
| Deferred charges and accrued income | 490/1 | €216 | €216 | = | 0.0% |
| Total equity and liabilities | 10/49 | €107,854 | €151,875 | +€44,021 | +40.8% |
| Equity | 10/15 | €86,710 | €53,560 | -€33,150 | -38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,960 | €34,960 | -€27,000 | -43.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,100 | €33,100 | -€27,000 | -44.9% |
| Profit (loss) carried forward | 14 | €6,150 | - | -€6,150 | |
| Amounts payable | 17/49 | €21,144 | €98,315 | +€77,171 | +365% |
| Amounts payable within one year | 42/48 | €21,144 | €97,315 | +€76,171 | +360% |
| Trade debts | 44 | €3,310 | €1,723 | -€1,587 | -47.9% |
| Suppliers | 440/4 | €3,310 | €1,723 | -€1,587 | -47.9% |
| Taxes, remuneration and social security | 45 | €8,055 | €10,392 | +€2,337 | +29.0% |
| Taxes | 450/3 | €8,055 | €10,392 | +€2,337 | +29.0% |
| Other amounts payable | 47/48 | €9,779 | €85,200 | +€75,421 | +771% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | - | €311 | +€311 | |
| Other operating charges | 640/8 | €609 | €400 | -€209 | -34.3% |
| Gross operating margin | 9900 | €9,050 | €91,128 | +€82,078 | +907% |
| Operating profit (loss) | 9901 | €8,441 | €90,417 | +€81,976 | +971% |
| Financial charges | 65/66B | €1,202 | €698 | -€504 | -41.9% |
| Recurring financial charges | 65 | €1,202 | €698 | -€504 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €7,239 | €89,719 | +€82,480 | +1,139% |
| Income taxes | 67/77 | €1,089 | €18,862 | +€17,773 | +1,632% |
| Profit (loss) for the period | 9904 | €6,150 | €70,857 | +€64,707 | +1,052% |
| Profit (loss) for the period to be appropriated | 9905 | €6,150 | €70,857 | +€64,707 | +1,052% |
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 16 October 2026 via checked.be.