CLAMATHE 2.0: 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.
CLAMATHE 2.0
Largest movements
- Receivables within one year -€56,957
down €56,957 (-62.2%), from €91,516 to €34,560
of which Trade receivables: -€55,794
- Cash +€23,833
up €23,833 (+243%), from €9,799 to €33,632
mainly Receivables within one year (+€56,957) and Net result for the year (+€8,194)
- Stocks and contracts -€1,974
down €1,974 (-26.2%), from €7,520 to €5,546
- Trade debts -€47,623
down €47,623 (-64.4%), from €73,933 to €26,311
- Profit (loss) carried forward +€8,194
up €8,194 (+87.1%), from -€9,407 to -€1,213
- Tax, wage and social debts +€3,352
up €3,352 (+6.7%), from €49,775 to €53,127
- Gross operating margin +€21,534
up €21,534, from -€7,383 to €14,152
- Taxes +€4,362
new in 2024: €4,362
- Financial income +€1,195
up €1,195 (+127%), from €944 to €2,140
- Other operating charges +€790
up €790 (+97.3%), from €812 to €1,602
- Financial charges -€245
down €245 (-64.8%), from €378 to €133
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 | €117,934 | €81,890 | -€36,043 | -30.6% |
| Fixed assets | 21/28 | €8,470 | €7,590 | -€879 | -10.4% |
| Intangible fixed assets | 21 | €1,528 | €1,128 | -€400 | -26.2% |
| Tangible fixed assets | 22/27 | €5,442 | €4,962 | -€479 | -8.8% |
| Plant, machinery and equipment | 23 | €958 | €700 | -€258 | -26.9% |
| Furniture and vehicles | 24 | €4,484 | €4,262 | -€222 | -4.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €109,464 | €74,300 | -€35,164 | -32.1% |
| Stocks and contracts in progress | 3 | €7,520 | €5,546 | -€1,974 | -26.2% |
| Stocks | 30/36 | €7,520 | €5,546 | -€1,974 | -26.2% |
| Amounts receivable within one year | 40/41 | €91,516 | €34,560 | -€56,957 | -62.2% |
| Trade receivables | 40 | €55,794 | - | -€55,794 | |
| Other amounts receivable | 41 | €35,722 | €34,560 | -€1,162 | -3.3% |
| Cash at bank and in hand | 54/58 | €9,799 | €33,632 | +€23,833 | +243% |
| Deferred charges and accrued income | 490/1 | €628 | €562 | -€66 | -10.5% |
| Total equity and liabilities | 10/49 | €117,934 | €81,890 | -€36,043 | -30.6% |
| Equity | 10/15 | -€7,407 | €787 | +€8,194 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,407 | -€1,213 | +€8,194 | +87.1% |
| Amounts payable | 17/49 | €125,341 | €81,104 | -€44,237 | -35.3% |
| Amounts payable within one year | 42/48 | €125,341 | €81,104 | -€44,237 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €832 | - | -€832 | |
| Trade debts | 44 | €73,933 | €26,311 | -€47,623 | -64.4% |
| Suppliers | 440/4 | €73,933 | €26,311 | -€47,623 | -64.4% |
| Advances received on contracts in progress | 46 | - | €866 | +€866 | |
| Taxes, remuneration and social security | 45 | €49,775 | €53,127 | +€3,352 | +6.7% |
| Taxes | 450/3 | €49,775 | €53,127 | +€3,352 | +6.7% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,976 | €2,001 | +€25 | +1.3% |
| Other operating charges | 640/8 | €812 | €1,602 | +€790 | +97.3% |
| Gross operating margin | 9900 | -€7,383 | €14,152 | +€21,534 | |
| Operating profit (loss) | 9901 | -€10,171 | €10,549 | +€20,720 | |
| Financial income | 75/76B | €944 | €2,140 | +€1,195 | +127% |
| Recurring financial income | 75 | €944 | €2,140 | +€1,195 | +127% |
| Financial charges | 65/66B | €378 | €133 | -€245 | -64.8% |
| Recurring financial charges | 65 | €378 | €133 | -€245 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,605 | €12,556 | +€22,160 | |
| Income taxes | 67/77 | - | €4,362 | +€4,362 | |
| Profit (loss) for the period | 9904 | -€9,605 | €8,194 | +€17,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,605 | €8,194 | +€17,798 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.