CLAN-P: 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-P
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€3,846
down €3,846 (-14.8%), from €25,902 to €22,056
- Taxes -€1,071
down €1,071 (-19.3%), from €5,547 to €4,476
- Gross operating margin -€239
down €239 (-37.2%), from -€643 to -€882
- Other operating charges +€227
up €227 (+8.0%), from €2,847 to €3,074
- Financial charges +€29
up €29 (+12.9%), from €222 to €251
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
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 | €1,267,401 | €1,279,002 | +€11,602 | +0.9% |
| Current assets | 29/58 | €1,267,401 | €1,279,002 | +€11,602 | +0.9% |
| Amounts receivable within one year | 40/41 | €2,223 | €6,096 | +€3,873 | +174.2% |
| Other amounts receivable | 41 | €2,223 | €6,096 | +€3,873 | +174.2% |
| Current investments | 50/53 | €1,205,822 | €1,205,822 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,355 | €67,084 | +€7,729 | +13.0% |
| Total equity and liabilities | 10/49 | €1,267,401 | €1,279,002 | +€11,602 | +0.9% |
| Equity | 10/15 | €1,265,630 | €1,277,332 | +€11,703 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €244,360 | €244,360 | = | 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% |
| Distributable reserves | 133 | €242,500 | €242,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,002,670 | €1,014,372 | +€11,703 | +1.2% |
| Amounts payable | 17/49 | €1,771 | €1,670 | -€101 | -5.7% |
| Amounts payable within one year | 42/48 | €1,771 | €1,670 | -€101 | -5.7% |
| Taxes, remuneration and social security | 45 | €480 | €501 | +€21 | +4.4% |
| Taxes | 450/3 | €480 | €501 | +€21 | +4.4% |
| Other amounts payable | 47/48 | €1,291 | €1,169 | -€122 | -9.4% |
| Other operating charges | 640/8 | €2,847 | €3,074 | +€227 | +8.0% |
| Gross operating margin | 9900 | -€643 | -€882 | -€239 | -37.2% |
| Operating profit (loss) | 9901 | -€3,491 | -€3,957 | -€466 | -13.4% |
| Financial income | 75/76B | €25,902 | €22,056 | -€3,846 | -14.8% |
| Recurring financial income | 75 | €25,902 | €22,056 | -€3,846 | -14.8% |
| Financial charges | 65/66B | €222 | €251 | +€29 | +12.9% |
| Recurring financial charges | 65 | €222 | €251 | +€29 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €22,190 | €17,849 | -€4,341 | -19.6% |
| Income taxes | 67/77 | €5,547 | €4,476 | -€1,071 | -19.3% |
| Profit (loss) for the period | 9904 | €16,642 | €13,373 | -€3,270 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,642 | €13,373 | -€3,270 | -19.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.