CLAMA-TEC: 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.
CLAMA-TEC
Largest movements
- Cash -€7,594
down €7,594 (-68.8%), from €11,037 to €3,443
mainly Net result for the year (-€6,264) and Investment in fixed assets (net) (-€2,544)
- Tangible fixed assets +€2,035
new in 2025: €2,035
- Deferred charges and accrued income -€1,185
no longer reported in 2025 (was €1,185)
- Receivables within one year +€878
up €878 (+322%), from €273 to €1,151
- Profit (loss) carried forward -€6,264
down €6,264 (-9.2%), from -€67,855 to -€74,119
- Debts after one year +€395
up €395 (+0.8%), from €47,669 to €48,064
- Gross operating margin -€1,907
down €1,907 (-59.3%), from -€3,214 to -€5,120
- Depreciation +€509
new in 2025: €509
- Other operating charges +€64
up €64 (+12.5%), from €513 to €578
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 | €12,495 | €6,629 | -€5,866 | -46.9% |
| Fixed assets | 21/28 | - | €2,035 | +€2,035 | |
| Tangible fixed assets | 22/27 | - | €2,035 | +€2,035 | |
| Furniture and vehicles | 24 | - | €2,035 | +€2,035 | |
| Current assets | 29/58 | €12,495 | €4,594 | -€7,901 | -63.2% |
| Amounts receivable within one year | 40/41 | €273 | €1,151 | +€878 | +322% |
| Other amounts receivable | 41 | €273 | €1,151 | +€878 | +322% |
| Cash at bank and in hand | 54/58 | €11,037 | €3,443 | -€7,594 | -68.8% |
| Deferred charges and accrued income | 490/1 | €1,185 | - | -€1,185 | |
| Total equity and liabilities | 10/49 | €12,495 | €6,629 | -€5,866 | -46.9% |
| Equity | 10/15 | -€35,440 | -€41,704 | -€6,264 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,815 | €13,815 | = | 0.0% |
| 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 | €11,955 | €11,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,855 | -€74,119 | -€6,264 | -9.2% |
| Amounts payable | 17/49 | €47,935 | €48,333 | +€398 | +0.8% |
| Amounts payable after more than one year | 17 | €47,669 | €48,064 | +€395 | +0.8% |
| Financial debts | 170/4 | €47,669 | €48,064 | +€395 | +0.8% |
| Amounts payable within one year | 42/48 | €266 | €269 | +€3 | +1.2% |
| Trade debts | 44 | €266 | €269 | +€3 | +1.2% |
| Suppliers | 440/4 | €266 | €269 | +€3 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €509 | +€509 | |
| Other operating charges | 640/8 | €513 | €578 | +€64 | +12.5% |
| Gross operating margin | 9900 | -€3,214 | -€5,120 | -€1,907 | -59.3% |
| Operating profit (loss) | 9901 | -€3,727 | -€6,207 | -€2,480 | -66.5% |
| Financial charges | 65/66B | €56 | €58 | +€2 | +2.7% |
| Recurring financial charges | 65 | €56 | €58 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,783 | -€6,264 | -€2,481 | -65.6% |
| Profit (loss) for the period | 9904 | -€3,783 | -€6,264 | -€2,481 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,783 | -€6,264 | -€2,481 | -65.6% |
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 23 October 2026 via checked.be.