CLAMA: 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.
CLAMA
Largest movements
- Receivables within one year +€115,924
new in 2025: €115,924
- Cash -€35,263
down €35,263 (-18.0%), from €196,224 to €160,961
mainly Receivables within one year (-€115,924) and Contributions, distributions and other (-€43,500)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€16,046
down €16,046 (-26.0%), from €61,809 to €45,763
of which Furniture and vehicles: -€16,392
- Reserves +€58,000
up €58,000 (+34.8%), from €166,860 to €224,860
of which Distributable reserves: +€58,000
- Other debts -€24,562
down €24,562 (-37.8%), from €64,912 to €40,350
- Tax, wage and social debts +€7,991
up €7,991 (+120.5%), from €6,629 to €14,620
of which Taxes: +€9,323
- Profit (loss) carried forward +€6,275
up €6,275 (+42.6%), from €14,730 to €21,005
- Gross operating margin +€24,300
up €24,300 (+15.9%), from €153,044 to €177,344
- Purchases and services -€22,914
down €22,914 (-22.7%), from €100,897 to €77,983
- Taxes +€9,942
up €9,942 (+23.5%), from €42,365 to €52,308
- Financial income +€2,565
up €2,565 (+1137.3%), from €226 to €2,791
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 | €278,763 | €323,475 | +€44,712 | +16.0% |
| Fixed assets | 21/28 | €61,809 | €45,763 | -€16,046 | -26.0% |
| Tangible fixed assets | 22/27 | €61,809 | €45,763 | -€16,046 | -26.0% |
| Plant, machinery and equipment | 23 | €1,073 | €1,800 | +€727 | +67.7% |
| Furniture and vehicles | 24 | €57,398 | €41,006 | -€16,392 | -28.6% |
| Other tangible fixed assets | 26 | €3,337 | €2,956 | -€382 | -11.4% |
| Current assets | 29/58 | €216,954 | €277,713 | +€60,758 | +28.0% |
| Amounts receivable within one year | 40/41 | - | €115,924 | +€115,924 | |
| Other amounts receivable | 41 | - | €115,924 | +€115,924 | |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €196,224 | €160,961 | -€35,263 | -18.0% |
| Deferred charges and accrued income | 490/1 | €731 | €827 | +€96 | +13.2% |
| Total equity and liabilities | 10/49 | €278,763 | €323,475 | +€44,712 | +16.0% |
| Equity | 10/15 | €200,190 | €264,465 | +€64,275 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,860 | €224,860 | +€58,000 | +34.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €165,000 | €223,000 | +€58,000 | +35.2% |
| Profit (loss) carried forward | 14 | €14,730 | €21,005 | +€6,275 | +42.6% |
| Amounts payable | 17/49 | €78,573 | €59,010 | -€19,563 | -24.9% |
| Amounts payable within one year | 42/48 | €78,573 | €59,010 | -€19,563 | -24.9% |
| Trade debts | 44 | €7,032 | €4,039 | -€2,992 | -42.6% |
| Suppliers | 440/4 | €7,032 | €4,039 | -€2,992 | -42.6% |
| Taxes, remuneration and social security | 45 | €6,629 | €14,620 | +€7,991 | +120.5% |
| Taxes | 450/3 | €5,298 | €14,620 | +€9,323 | +176.0% |
| Remuneration and social security | 454/9 | €1,332 | - | -€1,332 | |
| Other amounts payable | 47/48 | €64,912 | €40,350 | -€24,562 | -37.8% |
| Turnover | 70 | €250,424 | €248,433 | -€1,992 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,897 | €77,983 | -€22,914 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,218 | €19,179 | -€39 | -0.2% |
| Other operating charges | 640/8 | €2,107 | €734 | -€1,373 | -65.2% |
| Gross operating margin | 9900 | €153,044 | €177,344 | +€24,300 | +15.9% |
| Operating profit (loss) | 9901 | €131,719 | €157,431 | +€25,712 | +19.5% |
| Financial income | 75/76B | €226 | €2,791 | +€2,565 | +1137.3% |
| Recurring financial income | 75 | €226 | €2,791 | +€2,565 | +1137.3% |
| Financial charges | 65/66B | €140 | €139 | -€1 | -0.4% |
| Recurring financial charges | 65 | €140 | €139 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €131,805 | €160,083 | +€28,278 | +21.5% |
| Income taxes | 67/77 | €42,365 | €52,308 | +€9,942 | +23.5% |
| Profit (loss) for the period | 9904 | €89,440 | €107,775 | +€18,335 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,440 | €107,775 | +€18,335 | +20.5% |
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 30 September 2026 via checked.be.