CLAMONTA: 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.
CLAMONTA
Largest movements
- Cash +€18,303
up €18,303 (+265%), from €6,917 to €25,220
mainly Receivables within one year (+€15,877) and Depreciation (+€12,119)
- Receivables within one year -€15,877
down €15,877 (-15.2%), from €104,764 to €88,887
of which Other amounts receivable: -€8,657
- Tangible fixed assets -€9,860
down €9,860 (-24.6%), from €40,120 to €30,260
of which Furniture and vehicles: -€11,073
- Deferred charges and accrued income -€1,721
down €1,721 (-44.1%), from €3,905 to €2,184
- Debts after one year -€7,513
down €7,513 (-32.8%), from €22,885 to €15,372
- Trade debts -€1,736
down €1,736 (-67.0%), from €2,590 to €854
- Financial charges +€18,826
up €18,826 (+768%), from €2,452 to €21,278
- Gross operating margin +€16,442
up €16,442 (+65.2%), from €25,202 to €41,644
- Depreciation -€5,752
down €5,752 (-32.2%), from €17,872 to €12,119
- Taxes +€5,006
up €5,006 (+112%), from €4,476 to €9,482
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 | €155,706 | €146,551 | -€9,155 | -5.9% |
| Fixed assets | 21/28 | €40,120 | €30,260 | -€9,860 | -24.6% |
| Tangible fixed assets | 22/27 | €40,120 | €30,260 | -€9,860 | -24.6% |
| Plant, machinery and equipment | 23 | €123 | €1,336 | +€1,213 | +984% |
| Furniture and vehicles | 24 | €39,997 | €28,924 | -€11,073 | -27.7% |
| Current assets | 29/58 | €115,586 | €116,291 | +€705 | +0.6% |
| Amounts receivable within one year | 40/41 | €104,764 | €88,887 | -€15,877 | -15.2% |
| Trade receivables | 40 | €13,280 | €6,061 | -€7,219 | -54.4% |
| Other amounts receivable | 41 | €91,484 | €82,826 | -€8,657 | -9.5% |
| Cash at bank and in hand | 54/58 | €6,917 | €25,220 | +€18,303 | +265% |
| Deferred charges and accrued income | 490/1 | €3,905 | €2,184 | -€1,721 | -44.1% |
| Total equity and liabilities | 10/49 | €155,706 | €146,551 | -€9,155 | -5.9% |
| Equity | 10/15 | €109,768 | €110,607 | +€839 | +0.8% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €35,515 | €35,515 | = | 0.0% |
| Distributable reserves | 133 | €35,515 | €35,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,930 | €68,768 | +€839 | +1.2% |
| Amounts payable | 17/49 | €45,938 | €35,944 | -€9,994 | -21.8% |
| Amounts payable after more than one year | 17 | €22,885 | €15,372 | -€7,513 | -32.8% |
| Financial debts | 170/4 | €22,885 | €15,372 | -€7,513 | -32.8% |
| Amounts payable within one year | 42/48 | €23,053 | €20,573 | -€2,481 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €9,493 | €9,180 | -€313 | -3.3% |
| Trade debts | 44 | €2,590 | €854 | -€1,736 | -67.0% |
| Suppliers | 440/4 | €2,590 | €854 | -€1,736 | -67.0% |
| Taxes, remuneration and social security | 45 | €5,744 | €5,053 | -€691 | -12.0% |
| Taxes | 450/3 | €5,744 | €5,053 | -€691 | -12.0% |
| Other amounts payable | 47/48 | €5,227 | €5,486 | +€259 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,872 | €12,119 | -€5,752 | -32.2% |
| Other operating charges | 640/8 | €1,362 | €979 | -€382 | -28.1% |
| Gross operating margin | 9900 | €25,202 | €41,644 | +€16,442 | +65.2% |
| Operating profit (loss) | 9901 | €5,969 | €28,545 | +€22,577 | +378% |
| Financial income | 75/76B | €2,666 | €3,054 | +€388 | +14.5% |
| Recurring financial income | 75 | €2,666 | €3,054 | +€388 | +14.5% |
| Financial charges | 65/66B | €2,452 | €21,278 | +€18,826 | +768% |
| Recurring financial charges | 65 | €2,452 | €21,278 | +€18,826 | +768% |
| Profit (loss) for the period before taxes | 9903 | €6,183 | €10,321 | +€4,138 | +66.9% |
| Income taxes | 67/77 | €4,476 | €9,482 | +€5,006 | +112% |
| Profit (loss) for the period | 9904 | €1,706 | €839 | -€868 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,706 | €839 | -€868 | -50.8% |
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 16 October 2026 via checked.be.