CLAN EUROPA: 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.
CLAN EUROPA
Largest movements
- Tangible fixed assets +€24,958
up €24,958 (+748%), from €3,338 to €28,296
of which Furniture and vehicles: +€25,326
- Cash +€6,671
up €6,671 (+26.2%), from €25,496 to €32,167
mainly Net result for the year (+€32,355) and Other debts (+€23,275)
- Receivables within one year -€4,807
down €4,807 (-38.3%), from €12,565 to €7,758
of which Trade receivables: -€4,807
- Other debts +€23,275
up €23,275, from €0 to €23,275
- Debts after one year +€16,908
new in 2025: €16,908
- Profit (loss) carried forward -€11,645
down €11,645 (-36.8%), from €31,659 to €20,014
- Tax, wage and social debts -€7,111
down €7,111 (-53.2%), from €13,370 to €6,259
- Current portion of long-term debt +€6,623
new in 2025: €6,623
- Gross operating margin +€31,752
up €31,752 (+121%), from €26,300 to €58,052
- Taxes +€6,000
up €6,000 (+70.6%), from €8,500 to €14,500
- Depreciation +€4,813
up €4,813 (+200%), from €2,410 to €7,222
- Financial charges +€1,270
up €1,270 (+295%), from €430 to €1,700
- Other operating charges +€667
up €667 (+97.4%), from €686 to €1,353
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 | €46,735 | €74,054 | +€27,319 | +58.5% |
| Fixed assets | 21/28 | €7,388 | €32,346 | +€24,958 | +338% |
| Tangible fixed assets | 22/27 | €3,338 | €28,296 | +€24,958 | +748% |
| Furniture and vehicles | 24 | €2,270 | €27,595 | +€25,326 | +1,116% |
| Other tangible fixed assets | 26 | €1,068 | €701 | -€367 | -34.4% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €39,347 | €41,708 | +€2,361 | +6.0% |
| Amounts receivable within one year | 40/41 | €12,565 | €7,758 | -€4,807 | -38.3% |
| Trade receivables | 40 | €12,565 | €7,758 | -€4,807 | -38.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,496 | €32,167 | +€6,671 | +26.2% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,783 | +€496 | +38.6% |
| Total equity and liabilities | 10/49 | €46,735 | €74,054 | +€27,319 | +58.5% |
| Equity | 10/15 | €31,660 | €20,015 | -€11,645 | -36.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,659 | €20,014 | -€11,645 | -36.8% |
| Amounts payable | 17/49 | €15,075 | €54,039 | +€38,964 | +258% |
| Amounts payable after more than one year | 17 | - | €16,908 | +€16,908 | |
| Financial debts | 170/4 | - | €16,908 | +€16,908 | |
| Amounts payable within one year | 42/48 | €15,075 | €37,131 | +€22,055 | +146% |
| Current portion of amounts payable after more than one year | 42 | - | €6,623 | +€6,623 | |
| Trade debts | 44 | €1,706 | €974 | -€732 | -42.9% |
| Suppliers | 440/4 | €1,706 | €974 | -€732 | -42.9% |
| Taxes, remuneration and social security | 45 | €13,370 | €6,259 | -€7,111 | -53.2% |
| Taxes | 450/3 | €13,370 | €6,259 | -€7,111 | -53.2% |
| Other amounts payable | 47/48 | €0 | €23,275 | +€23,275 | |
| Remuneration, social security and pensions | 62 | €831 | €920 | +€89 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,410 | €7,222 | +€4,813 | +200% |
| Other operating charges | 640/8 | €686 | €1,353 | +€667 | +97.4% |
| Gross operating margin | 9900 | €26,300 | €58,052 | +€31,752 | +121% |
| Operating profit (loss) | 9901 | €22,374 | €48,556 | +€26,182 | +117% |
| Financial income | 75/76B | €230 | €0 | -€230 | -100% |
| Recurring financial income | 75 | €230 | €0 | -€230 | -100% |
| Financial charges | 65/66B | €430 | €1,700 | +€1,270 | +295% |
| Recurring financial charges | 65 | €430 | €1,700 | +€1,270 | +295% |
| Profit (loss) for the period before taxes | 9903 | €22,174 | €46,855 | +€24,682 | +111% |
| Income taxes | 67/77 | €8,500 | €14,500 | +€6,000 | +70.6% |
| Profit (loss) for the period | 9904 | €13,674 | €32,355 | +€18,681 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €13,674 | €32,355 | +€18,681 | +137% |
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 30 October 2026 via checked.be.