CLAMIE: 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.
CLAMIE
Largest movements
- Tangible fixed assets +€258,382
up €258,382 (+66.5%), from €388,552 to €646,934
of which Land and buildings: +€259,397
- Cash +€10,067
up €10,067 (+15,180%), from €66 to €10,133
mainly Contributions, distributions and other (+€276,588) and Net result for the year (+€27,375)
- Revaluation surpluses +€276,113
new in 2025: €276,113
- Other debts -€29,633
down €29,633 (-14.8%), from €200,550 to €170,916
- Profit (loss) carried forward +€27,375
up €27,375 (+18.9%), from -€144,919 to -€117,544
- Debts after one year -€15,693
down €15,693 (-5.7%), from €276,434 to €260,741
- Current portion of long-term debt +€15,693
up €15,693 (+69.3%), from €22,634 to €38,327
- Financial charges -€6,326
down €6,326 (-89.3%), from €7,086 to €760
- Write-downs -€5,143
no longer reported in 2025 (was €5,143)
- Gross operating margin +€2,851
up €2,851 (+5.4%), from €53,136 to €55,987
- Other operating charges +€1,792
up €1,792 (+75.8%), from €2,364 to €4,156
- Depreciation +€1,221
up €1,221 (+5.4%), from €22,475 to €23,696
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 | €398,586 | €665,429 | +€266,843 | +66.9% |
| Fixed assets | 21/28 | €388,713 | €647,095 | +€258,382 | +66.5% |
| Tangible fixed assets | 22/27 | €388,552 | €646,934 | +€258,382 | +66.5% |
| Land and buildings | 22 | €382,884 | €642,280 | +€259,397 | +67.7% |
| Furniture and vehicles | 24 | €1,920 | €1,311 | -€609 | -31.7% |
| Other tangible fixed assets | 26 | €3,748 | €3,343 | -€406 | -10.8% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €9,873 | €18,334 | +€8,461 | +85.7% |
| Amounts receivable within one year | 40/41 | €9,061 | €7,367 | -€1,695 | -18.7% |
| Trade receivables | 40 | €4,240 | €3,996 | -€244 | -5.8% |
| Other amounts receivable | 41 | €4,821 | €3,371 | -€1,450 | -30.1% |
| Cash at bank and in hand | 54/58 | €66 | €10,133 | +€10,067 | +15,180% |
| Deferred charges and accrued income | 490/1 | €746 | €834 | +€88 | +11.8% |
| Total equity and liabilities | 10/49 | €398,586 | €665,429 | +€266,843 | +66.9% |
| Equity | 10/15 | -€130,759 | €173,203 | +€303,963 | |
| Contributions | 10/11 | €14,160 | €14,160 | = | 0.0% |
| Revaluation surpluses | 12 | - | €276,113 | +€276,113 | |
| Reserves | 13 | - | €475 | +€475 | |
| Distributable reserves | 133 | - | €475 | +€475 | |
| Profit (loss) carried forward | 14 | -€144,919 | -€117,544 | +€27,375 | +18.9% |
| Amounts payable | 17/49 | €529,345 | €492,226 | -€37,120 | -7.0% |
| Amounts payable after more than one year | 17 | €276,434 | €260,741 | -€15,693 | -5.7% |
| Financial debts | 170/4 | €276,434 | €260,741 | -€15,693 | -5.7% |
| Amounts payable within one year | 42/48 | €251,797 | €231,034 | -€20,762 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €22,634 | €38,327 | +€15,693 | +69.3% |
| Financial debts | 43 | €11,452 | - | -€11,452 | |
| Credit institutions | 430/8 | €11,452 | - | -€11,452 | |
| Trade debts | 44 | €14,834 | €16,839 | +€2,005 | +13.5% |
| Suppliers | 440/4 | €14,834 | €16,839 | +€2,005 | +13.5% |
| Taxes, remuneration and social security | 45 | €2,327 | €4,952 | +€2,625 | +113% |
| Taxes | 450/3 | €2,327 | €4,952 | +€2,625 | +113% |
| Other amounts payable | 47/48 | €200,550 | €170,916 | -€29,633 | -14.8% |
| Accrued charges and deferred income | 492/3 | €1,114 | €450 | -€664 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,475 | €23,696 | +€1,221 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,143 | - | -€5,143 | |
| Other operating charges | 640/8 | €2,364 | €4,156 | +€1,792 | +75.8% |
| Gross operating margin | 9900 | €53,136 | €55,987 | +€2,851 | +5.4% |
| Operating profit (loss) | 9901 | €23,155 | €28,135 | +€4,981 | +21.5% |
| Financial charges | 65/66B | €7,086 | €760 | -€6,326 | -89.3% |
| Recurring financial charges | 65 | €7,086 | €760 | -€6,326 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €16,068 | €27,375 | +€11,307 | +70.4% |
| Profit (loss) for the period | 9904 | €16,068 | €27,375 | +€11,307 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,068 | €27,375 | +€11,307 | +70.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.