CLAMANO: 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.
CLAMANO
Largest movements
- Tangible fixed assets -€27,598
down €27,598 (-5.2%), from €531,282 to €503,685
of which Land and buildings: -€30,640
- Cash +€7,016
up €7,016 (+13.4%), from €52,205 to €59,221
mainly Depreciation (+€30,910) and Net result for the year (+€22,868)
- Debts after one year -€28,754
down €28,754 (-9.0%), from €319,776 to €291,022
- Profit (loss) carried forward +€22,868
up €22,868 (+39.3%), from €58,249 to €81,118
- Accrued charges and deferred income -€9,047
no longer reported in 2025 (was €9,047)
- Other debts -€7,000
down €7,000 (-4.1%), from €170,297 to €163,297
- Gross operating margin -€33,453
down €33,453 (-32.9%), from €101,625 to €68,172
- Other operating charges -€5,758
down €5,758 (-59.8%), from €9,631 to €3,874
- Taxes -€5,755
down €5,755 (-48.3%), from €11,928 to €6,172
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 | €594,952 | €571,406 | -€23,547 | -4.0% |
| Fixed assets | 21/28 | €531,282 | €503,685 | -€27,598 | -5.2% |
| Tangible fixed assets | 22/27 | €531,282 | €503,685 | -€27,598 | -5.2% |
| Land and buildings | 22 | €531,282 | €500,642 | -€30,640 | -5.8% |
| Furniture and vehicles | 24 | - | €3,042 | +€3,042 | |
| Current assets | 29/58 | €63,670 | €67,721 | +€4,051 | +6.4% |
| Amounts receivable within one year | 40/41 | €11,465 | €8,500 | -€2,965 | -25.9% |
| Trade receivables | 40 | €5,991 | €8,500 | +€2,509 | +41.9% |
| Other amounts receivable | 41 | €5,474 | - | -€5,474 | |
| Cash at bank and in hand | 54/58 | €52,205 | €59,221 | +€7,016 | +13.4% |
| Total equity and liabilities | 10/49 | €594,952 | €571,406 | -€23,547 | -4.0% |
| Equity | 10/15 | €59,249 | €82,118 | +€22,868 | +38.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,249 | €81,118 | +€22,868 | +39.3% |
| Amounts payable | 17/49 | €535,703 | €489,288 | -€46,415 | -8.7% |
| Amounts payable after more than one year | 17 | €319,776 | €291,022 | -€28,754 | -9.0% |
| Financial debts | 170/4 | €319,776 | €291,022 | -€28,754 | -9.0% |
| Amounts payable within one year | 42/48 | €206,879 | €198,266 | -€8,613 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €28,413 | €28,754 | +€342 | +1.2% |
| Trade debts | 44 | €1,200 | €689 | -€510 | -42.5% |
| Suppliers | 440/4 | €1,200 | €689 | -€510 | -42.5% |
| Taxes, remuneration and social security | 45 | €6,970 | €5,525 | -€1,445 | -20.7% |
| Taxes | 450/3 | €6,970 | €5,525 | -€1,445 | -20.7% |
| Other amounts payable | 47/48 | €170,297 | €163,297 | -€7,000 | -4.1% |
| Accrued charges and deferred income | 492/3 | €9,047 | - | -€9,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,552 | €30,910 | +€358 | +1.2% |
| Other operating charges | 640/8 | €9,631 | €3,874 | -€5,758 | -59.8% |
| Gross operating margin | 9900 | €101,625 | €68,172 | -€33,453 | -32.9% |
| Operating profit (loss) | 9901 | €61,441 | €33,388 | -€28,053 | -45.7% |
| Financial charges | 65/66B | €4,241 | €4,348 | +€107 | +2.5% |
| Recurring financial charges | 65 | €4,241 | €4,348 | +€107 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €57,201 | €29,040 | -€28,160 | -49.2% |
| Income taxes | 67/77 | €11,928 | €6,172 | -€5,755 | -48.3% |
| Profit (loss) for the period | 9904 | €45,273 | €22,868 | -€22,405 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,273 | €22,868 | -€22,405 | -49.5% |
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 12 October 2026 via checked.be.