CLAMO: what changed
Two fiscal 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.
CLAMO
Largest movements
- Tangible fixed assets -€7,261
down €7,261 (-47.9%), from €15,169 to €7,908
of which Furniture and vehicles: -€8,226
- Cash +€3,274
up €3,274 (+11.8%), from €27,675 to €30,949
mainly Depreciation (+€8,494) and Net result for the year (+€7,561)
- Receivables within one year -€1,954
down €1,954 (-21.0%), from €9,286 to €7,333
of which Other amounts receivable: -€1,000
- Contributions +€10,535
new in 2024: €10,535
- Reserves -€10,535
down €10,535 (-41.3%), from €25,535 to €15,000
of which Non-distributable reserves: -€10,535
- Current portion of long-term debt -€4,584
no longer reported in 2024 (was €4,584)
- Other debts -€1,615
down €1,615 (-12.5%), from €12,942 to €11,327
- Trade debts -€1,533
down €1,533 (-37.4%), from €4,099 to €2,566
- Gross operating margin +€2,533
up €2,533 (+12.8%), from €19,775 to €22,308
- Other operating charges -€590
down €590 (-25.5%), from €2,315 to €1,725
- Taxes +€474
up €474 (+10.6%), from €4,492 to €4,966
- Depreciation +€250
up €250 (+3.0%), from €8,244 to €8,494
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.
Cash bridge derived
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 | €58,804 | €52,114 | -€6,690 | -11.4% |
| Fixed assets | 21/28 | €15,169 | €7,908 | -€7,261 | -47.9% |
| Tangible fixed assets | 22/27 | €15,169 | €7,908 | -€7,261 | -47.9% |
| Furniture and vehicles | 24 | €15,169 | €6,944 | -€8,226 | -54.2% |
| Other tangible fixed assets | 26 | - | €964 | +€964 | |
| Current assets | 29/58 | €43,635 | €44,206 | +€571 | +1.3% |
| Stocks and contracts in progress | 3 | €5,621 | €5,078 | -€542 | -9.6% |
| Stocks | 30/36 | €5,621 | €5,078 | -€542 | -9.6% |
| Amounts receivable within one year | 40/41 | €9,286 | €7,333 | -€1,954 | -21.0% |
| Trade receivables | 40 | €7,286 | €6,333 | -€954 | -13.1% |
| Other amounts receivable | 41 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €27,675 | €30,949 | +€3,274 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,053 | €846 | -€207 | -19.7% |
| Total equity and liabilities | 10/49 | €58,804 | €52,114 | -€6,690 | -11.4% |
| Equity | 10/15 | €35,548 | €36,109 | +€561 | +1.6% |
| Contributions | 10/11 | - | €10,535 | +€10,535 | |
| Reserves | 13 | €25,535 | €15,000 | -€10,535 | -41.3% |
| Non-distributable reserves | 130/1 | €10,535 | - | -€10,535 | |
| Reserves not available under the articles | 1311 | €10,535 | - | -€10,535 | |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,013 | €10,574 | +€561 | +5.6% |
| Amounts payable | 17/49 | €23,256 | €16,004 | -€7,251 | -31.2% |
| Amounts payable within one year | 42/48 | €23,256 | €15,916 | -€7,339 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €4,584 | - | -€4,584 | |
| Trade debts | 44 | €4,099 | €2,566 | -€1,533 | -37.4% |
| Suppliers | 440/4 | €4,099 | €2,566 | -€1,533 | -37.4% |
| Taxes, remuneration and social security | 45 | €1,631 | €2,023 | +€393 | +24.1% |
| Taxes | 450/3 | €1,631 | €2,023 | +€393 | +24.1% |
| Other amounts payable | 47/48 | €12,942 | €11,327 | -€1,615 | -12.5% |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,244 | €8,494 | +€250 | +3.0% |
| Other operating charges | 640/8 | €2,315 | €1,725 | -€590 | -25.5% |
| Gross operating margin | 9900 | €19,775 | €22,308 | +€2,533 | +12.8% |
| Operating profit (loss) | 9901 | €9,217 | €12,089 | +€2,873 | +31.2% |
| Financial income | 75/76B | €585 | €598 | +€13 | +2.3% |
| Recurring financial income | 75 | €585 | €598 | +€13 | +2.3% |
| Financial charges | 65/66B | €172 | €160 | -€12 | -6.8% |
| Recurring financial charges | 65 | €172 | €160 | -€12 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €9,630 | €12,527 | +€2,897 | +30.1% |
| Income taxes | 67/77 | €4,492 | €4,966 | +€474 | +10.6% |
| Profit (loss) for the period | 9904 | €5,138 | €7,561 | +€2,423 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,138 | €7,561 | +€2,423 | +47.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.