CLAN: 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.
CLAN
Largest movements
- Receivables within one year +€142,580
up €142,580 (+162.6%), from €87,680 to €230,260
- Cash -€139,226
down €139,226 (-88.3%), from €157,667 to €18,441
mainly Receivables within one year (-€142,580) and Net result for the year (-€4,055)
- Tangible fixed assets -€7,772
down €7,772 (-6.9%), from €112,963 to €105,191
No liability line moved by more than 1% of the balance sheet total.
- Taxes +€12,022
no longer reported in 2024 (was -€12,022)
- Financial income +€5,800
up €5,800 (+135.7%), from €4,275 to €10,075
- Other operating charges -€5,144
down €5,144 (-32.0%), from €16,057 to €10,914
- Gross operating margin +€2,887
up €2,887 (+151.7%), from €1,903 to €4,790
- Depreciation -€2,346
down €2,346 (-23.2%), from €10,118 to €7,772
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 | €577,927 | €573,509 | -€4,418 | -0.8% |
| Fixed assets | 21/28 | €123,915 | €116,142 | -€7,772 | -6.3% |
| Intangible fixed assets | 21 | €9,614 | €9,614 | = | 0.0% |
| Tangible fixed assets | 22/27 | €112,963 | €105,191 | -€7,772 | -6.9% |
| Land and buildings | 22 | €112,963 | €105,191 | -€7,772 | -6.9% |
| Financial fixed assets | 28 | €1,337 | €1,337 | = | 0.0% |
| Current assets | 29/58 | €454,012 | €457,366 | +€3,354 | +0.7% |
| Stocks and contracts in progress | 3 | €208,666 | €208,666 | = | 0.0% |
| Stocks | 30/36 | €208,666 | €208,666 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,680 | €230,260 | +€142,580 | +162.6% |
| Other amounts receivable | 41 | €87,680 | €230,260 | +€142,580 | +162.6% |
| Cash at bank and in hand | 54/58 | €157,667 | €18,441 | -€139,226 | -88.3% |
| Total equity and liabilities | 10/49 | €577,927 | €573,509 | -€4,418 | -0.8% |
| Equity | 10/15 | -€170,166 | -€174,221 | -€4,055 | -2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,166 | -€236,221 | -€4,055 | -1.7% |
| Amounts payable | 17/49 | €748,092 | €747,730 | -€363 | 0.0% |
| Amounts payable after more than one year | 17 | €741,459 | €741,459 | = | 0.0% |
| Financial debts | 170/4 | €741,459 | €741,459 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,511 | €5,148 | -€363 | -6.6% |
| Trade debts | 44 | €5,511 | €5,148 | -€363 | -6.6% |
| Suppliers | 440/4 | €5,511 | €5,148 | -€363 | -6.6% |
| Accrued charges and deferred income | 492/3 | €1,122 | €1,122 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,118 | €7,772 | -€2,346 | -23.2% |
| Other operating charges | 640/8 | €16,057 | €10,914 | -€5,144 | -32.0% |
| Gross operating margin | 9900 | €1,903 | €4,790 | +€2,887 | +151.7% |
| Operating profit (loss) | 9901 | -€24,272 | -€13,896 | +€10,377 | +42.8% |
| Financial income | 75/76B | €4,275 | €10,075 | +€5,800 | +135.7% |
| Recurring financial income | 75 | €4,275 | €10,075 | +€5,800 | +135.7% |
| Financial charges | 65/66B | €134 | €235 | +€101 | +75.3% |
| Recurring financial charges | 65 | €134 | €235 | +€101 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,131 | -€4,055 | +€16,076 | +79.9% |
| Income taxes | 67/77 | -€12,022 | - | +€12,022 | |
| Profit (loss) for the period | 9904 | -€8,109 | -€4,055 | +€4,054 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,109 | -€4,055 | +€4,054 | +50.0% |
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 30 September 2026 via checked.be.