CLANDES: 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.
CLANDES
Largest movements
- Cash +€288,440
new in 2025: €288,440
mainly Current investments (+€261,750) and Depreciation (+€14,716)
- Current investments -€261,750
no longer reported in 2025 (was €261,750)
- Tangible fixed assets -€7,097
down €7,097 (-20.2%), from €35,108 to €28,011
- Receivables within one year -€6,406
down €6,406 (-27.8%), from €23,083 to €16,677
- Profit (loss) carried forward +€13,673
up €13,673 (+4.2%), from €325,712 to €339,385
- Gross operating margin -€14,950
down €14,950 (-22.3%), from €67,170 to €52,220
- Depreciation +€10,246
up €10,246 (+229.2%), from €4,470 to €14,716
- Other operating charges +€8,407
up €8,407 (+870.3%), from €966 to €9,373
- Taxes +€6,957
up €6,957 (+94.6%), from €7,351 to €14,308
- Financial income -€1,821
down €1,821 (-99.5%), from €1,831 to €10
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 | €338,041 | €351,228 | +€13,187 | +3.9% |
| Fixed assets | 21/28 | €53,208 | €46,111 | -€7,097 | -13.3% |
| Intangible fixed assets | 21 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,108 | €28,011 | -€7,097 | -20.2% |
| Furniture and vehicles | 24 | €35,108 | €28,011 | -€7,097 | -20.2% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €284,833 | €305,117 | +€20,284 | +7.1% |
| Amounts receivable within one year | 40/41 | €23,083 | €16,677 | -€6,406 | -27.8% |
| Other amounts receivable | 41 | €23,083 | €16,677 | -€6,406 | -27.8% |
| Current investments | 50/53 | €261,750 | - | -€261,750 | |
| Cash at bank and in hand | 54/58 | - | €288,440 | +€288,440 | |
| Total equity and liabilities | 10/49 | €338,041 | €351,228 | +€13,187 | +3.9% |
| Equity | 10/15 | €333,772 | €347,445 | +€13,673 | +4.1% |
| Revaluation surpluses | 12 | €6,200 | €6,200 | = | 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 | €325,712 | €339,385 | +€13,673 | +4.2% |
| Amounts payable | 17/49 | €4,269 | €3,783 | -€486 | -11.4% |
| Amounts payable within one year | 42/48 | €4,269 | €3,783 | -€486 | -11.4% |
| Trade debts | 44 | €309 | €526 | +€217 | +70.2% |
| Suppliers | 440/4 | €309 | €526 | +€217 | +70.2% |
| Taxes, remuneration and social security | 45 | €3,960 | €3,257 | -€703 | -17.8% |
| Taxes | 450/3 | €704 | - | -€704 | |
| Remuneration and social security | 454/9 | €3,256 | €3,257 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,470 | €14,716 | +€10,246 | +229.2% |
| Other operating charges | 640/8 | €966 | €9,373 | +€8,407 | +870.3% |
| Gross operating margin | 9900 | €67,170 | €52,220 | -€14,950 | -22.3% |
| Operating profit (loss) | 9901 | €61,734 | €28,131 | -€33,603 | -54.4% |
| Financial income | 75/76B | €1,831 | €10 | -€1,821 | -99.5% |
| Recurring financial income | 75 | €1,831 | €10 | -€1,821 | -99.5% |
| Financial charges | 65/66B | €377 | €160 | -€217 | -57.6% |
| Recurring financial charges | 65 | €377 | €160 | -€217 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €63,188 | €27,981 | -€35,207 | -55.7% |
| Income taxes | 67/77 | €7,351 | €14,308 | +€6,957 | +94.6% |
| Profit (loss) for the period | 9904 | €55,837 | €13,673 | -€42,164 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,837 | €13,673 | -€42,164 | -75.5% |
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 6 October 2026 via checked.be.