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
- Tangible fixed assets -€6,416
down €6,416 (-2.7%), from €239,861 to €233,445
of which Land and buildings: -€6,121
- Other debts +€6,640
up €6,640 (+10.7%), from €62,304 to €68,944
- Debts after one year -€5,671
no longer reported in 2025 (was €5,671)
- Tax, wage and social debts -€5,075
no longer reported in 2025 (was €5,075)
- Current portion of long-term debt -€4,736
down €4,736 (-36.9%), from €12,818 to €8,083
- Gross operating margin +€5,137
up €5,137 (+168.2%), from €3,053 to €8,190
- Financial charges +€145
up €145 (+53.2%), from €273 to €418
- Depreciation -€145
down €145 (-2.2%), from €6,561 to €6,416
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,931 | €233,445 | -€8,487 | -3.5% |
| Fixed assets | 21/28 | €239,861 | €233,445 | -€6,416 | -2.7% |
| Tangible fixed assets | 22/27 | €239,861 | €233,445 | -€6,416 | -2.7% |
| Land and buildings | 22 | €237,121 | €231,000 | -€6,121 | -2.6% |
| Furniture and vehicles | 24 | €2,740 | €2,445 | -€295 | -10.8% |
| Current assets | 29/58 | €2,070 | - | -€2,070 | |
| Amounts receivable within one year | 40/41 | €2,070 | - | -€2,070 | |
| Trade receivables | 40 | €2,070 | - | -€2,070 | |
| Total equity and liabilities | 10/49 | €241,931 | €233,445 | -€8,487 | -3.5% |
| Equity | 10/15 | €119,118 | €120,474 | +€1,356 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,058 | €12,414 | +€1,356 | +12.3% |
| Amounts payable | 17/49 | €122,813 | €112,971 | -€9,842 | -8.0% |
| Amounts payable after more than one year | 17 | €5,671 | - | -€5,671 | |
| Financial debts | 170/4 | €5,671 | - | -€5,671 | |
| Amounts payable within one year | 42/48 | €117,142 | €112,971 | -€4,171 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €12,818 | €8,083 | -€4,736 | -36.9% |
| Financial debts | 43 | €2,500 | €2,507 | +€7 | +0.3% |
| Credit institutions | 430/8 | €2,500 | €2,507 | +€7 | +0.3% |
| Trade debts | 44 | €34,444 | €33,438 | -€1,006 | -2.9% |
| Suppliers | 440/4 | €34,444 | €33,438 | -€1,006 | -2.9% |
| Taxes, remuneration and social security | 45 | €5,075 | - | -€5,075 | |
| Taxes | 450/3 | €5,075 | - | -€5,075 | |
| Other amounts payable | 47/48 | €62,304 | €68,944 | +€6,640 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,561 | €6,416 | -€145 | -2.2% |
| Gross operating margin | 9900 | €3,053 | €8,190 | +€5,137 | +168.2% |
| Operating profit (loss) | 9901 | -€3,508 | €1,774 | +€5,282 | |
| Financial charges | 65/66B | €273 | €418 | +€145 | +53.2% |
| Recurring financial charges | 65 | €273 | €418 | +€145 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,781 | €1,356 | +€5,137 | |
| Profit (loss) for the period | 9904 | -€3,781 | €1,356 | +€5,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,781 | €1,356 | +€5,137 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.