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
- Tangible fixed assets +€42,593
up €42,593 (+7.5%), from €570,515 to €613,108
- Cash +€9,726
up €9,726 (+65.5%), from €14,859 to €24,585
mainly Net result for the year (+€28,567) and Depreciation (+€21,719)
- Profit (loss) carried forward +€28,567
up €28,567, from -€26,208 to €2,358
- Debts after one year +€12,100
up €12,100 (+2.1%), from €579,495 to €591,595
- Current portion of long-term debt +€9,500
up €9,500 (+30.6%), from €31,087 to €40,587
- Depreciation -€24,113
down €24,113 (-52.6%), from €45,832 to €21,719
- Gross operating margin -€2,887
down €2,887 (-3.8%), from €75,102 to €72,215
- Other operating charges -€1,663
down €1,663 (-43.3%), from €3,841 to €2,177
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 | €585,374 | €638,051 | +€52,677 | +9.0% |
| Fixed assets | 21/28 | €570,515 | €613,108 | +€42,593 | +7.5% |
| Tangible fixed assets | 22/27 | €570,515 | €613,108 | +€42,593 | +7.5% |
| Land and buildings | 22 | €570,515 | €613,108 | +€42,593 | +7.5% |
| Current assets | 29/58 | €14,859 | €24,943 | +€10,084 | +67.9% |
| Amounts receivable within one year | 40/41 | €0 | €238 | +€238 | |
| Trade receivables | 40 | €0 | €238 | +€238 | |
| Cash at bank and in hand | 54/58 | €14,859 | €24,585 | +€9,726 | +65.5% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €585,374 | €638,051 | +€52,677 | +9.0% |
| Equity | 10/15 | -€25,208 | €3,358 | +€28,567 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,208 | €2,358 | +€28,567 | |
| Amounts payable | 17/49 | €610,582 | €634,692 | +€24,110 | +3.9% |
| Amounts payable after more than one year | 17 | €579,495 | €591,595 | +€12,100 | +2.1% |
| Financial debts | 170/4 | €579,495 | €591,595 | +€12,100 | +2.1% |
| Amounts payable within one year | 42/48 | €31,087 | €43,097 | +€12,011 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €31,087 | €40,587 | +€9,500 | +30.6% |
| Trade debts | 44 | €0 | €2,511 | +€2,511 | |
| Suppliers | 440/4 | €0 | €2,511 | +€2,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,832 | €21,719 | -€24,113 | -52.6% |
| Other operating charges | 640/8 | €3,841 | €2,177 | -€1,663 | -43.3% |
| Gross operating margin | 9900 | €75,102 | €72,215 | -€2,887 | -3.8% |
| Operating profit (loss) | 9901 | €25,430 | €48,318 | +€22,888 | +90.0% |
| Financial income | 75/76B | €146 | €0 | -€146 | -100.0% |
| Recurring financial income | 75 | €146 | €0 | -€146 | -100.0% |
| Financial charges | 65/66B | €20,193 | €19,752 | -€442 | -2.2% |
| Recurring financial charges | 65 | €20,193 | €19,752 | -€442 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €5,383 | €28,567 | +€23,184 | +430.7% |
| Profit (loss) for the period | 9904 | €5,383 | €28,567 | +€23,184 | +430.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,383 | €28,567 | +€23,184 | +430.7% |
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 6 October 2026 via checked.be.