ClamInvest: 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.
ClamInvest
Largest movements
- Tangible fixed assets -€15,780
down €15,780 (-61.7%), from €25,580 to €9,800
of which Furniture and vehicles: -€15,617
- Cash -€11,565
down €11,565 (-15.5%), from €74,738 to €63,173
mainly Net result for the year (-€23,520) and Accrued charges and deferred income (-€3,630)
- Profit (loss) carried forward -€23,520
down €23,520 (-40.3%), from -€58,334 to -€81,854
- Accrued charges and deferred income -€3,630
no longer reported in 2025 (was €3,630)
- Gross operating margin -€21,754
down €21,754, from €16,510 to -€5,244
- Financial charges +€535
up €535 (+1,071%), from €50 to €585
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 | €101,212 | €74,074 | -€27,138 | -26.8% |
| Fixed assets | 21/28 | €25,580 | €9,800 | -€15,780 | -61.7% |
| Tangible fixed assets | 22/27 | €25,580 | €9,800 | -€15,780 | -61.7% |
| Furniture and vehicles | 24 | €25,215 | €9,597 | -€15,617 | -61.9% |
| Other tangible fixed assets | 26 | €365 | €203 | -€162 | -44.5% |
| Current assets | 29/58 | €75,633 | €64,274 | -€11,358 | -15.0% |
| Amounts receivable within one year | 40/41 | - | €227 | +€227 | |
| Other amounts receivable | 41 | - | €227 | +€227 | |
| Cash at bank and in hand | 54/58 | €74,738 | €63,173 | -€11,565 | -15.5% |
| Deferred charges and accrued income | 490/1 | €895 | €875 | -€20 | -2.3% |
| Total equity and liabilities | 10/49 | €101,212 | €74,074 | -€27,138 | -26.8% |
| Equity | 10/15 | -€7,334 | -€30,854 | -€23,520 | -321% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,334 | -€81,854 | -€23,520 | -40.3% |
| Amounts payable | 17/49 | €108,547 | €104,928 | -€3,618 | -3.3% |
| Amounts payable within one year | 42/48 | €104,916 | €104,928 | +€12 | 0.0% |
| Trade debts | 44 | - | €196 | +€196 | |
| Suppliers | 440/4 | - | €196 | +€196 | |
| Taxes, remuneration and social security | 45 | €1,644 | €1,460 | -€184 | -11.2% |
| Taxes | 450/3 | €1,644 | €1,460 | -€184 | -11.2% |
| Other amounts payable | 47/48 | €103,272 | €103,272 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,630 | - | -€3,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,780 | €15,780 | = | 0.0% |
| Other operating charges | 640/8 | €1,091 | €1,159 | +€68 | +6.3% |
| Gross operating margin | 9900 | €16,510 | -€5,244 | -€21,754 | |
| Operating profit (loss) | 9901 | -€361 | -€22,183 | -€21,822 | -6,039% |
| Financial charges | 65/66B | €50 | €585 | +€535 | +1,071% |
| Recurring financial charges | 65 | €50 | €585 | +€535 | +1,071% |
| Profit (loss) for the period before taxes | 9903 | -€411 | -€22,769 | -€22,357 | -5,435% |
| Income taxes | 67/77 | €709 | €751 | +€42 | +5.9% |
| Profit (loss) for the period | 9904 | -€1,121 | -€23,520 | -€22,399 | -1,999% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,121 | -€23,520 | -€22,399 | -1,999% |
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 26 October 2026 via checked.be.