Clapotine: 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.
Clapotine
Largest movements
- Cash +€23,922
up €23,922 (+9.8%), from €244,107 to €268,030
mainly Net result for the year (+€17,780) and Receivables within one year (+€11,568)
- Receivables within one year -€11,568
down €11,568 (-59.2%), from €19,525 to €7,957
- Equity +€17,780
up €17,780 (+10.9%), from €163,628 to €181,408
of which Contributions: +€58,404
- Debts within one year -€6,440
down €6,440 (-8.8%), from €73,256 to €66,816
of which Trade debts: -€3,402
- Staff costs +€23,635
up €23,635 (+4.9%), from €478,474 to €502,108
- Gross operating margin +€5,647
up €5,647 (+1.1%), from €514,956 to €520,603
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,884 | €278,224 | +€11,340 | +4.2% |
| Fixed assets | 21/28 | €3,252 | €2,237 | -€1,015 | -31.2% |
| Tangible fixed assets | 22/27 | €3,252 | €2,237 | -€1,015 | -31.2% |
| Furniture and vehicles | 24 | €3,252 | €2,237 | -€1,015 | -31.2% |
| Current assets | 29/58 | €263,632 | €275,987 | +€12,355 | +4.7% |
| Amounts receivable within one year | 40/41 | €19,525 | €7,957 | -€11,568 | -59.2% |
| Trade receivables | 40 | €19,525 | €7,957 | -€11,568 | -59.2% |
| Cash at bank and in hand | 54/58 | €244,107 | €268,030 | +€23,922 | +9.8% |
| Total equity and liabilities | 10/49 | €266,884 | €278,224 | +€11,340 | +4.2% |
| Equity | 10/15 | €163,628 | €181,408 | +€17,780 | +10.9% |
| Contributions | 10/11 | - | €58,404 | +€58,404 | |
| Capital | 10 | - | €58,404 | +€58,404 | |
| Profit (loss) carried forward | 14 | €105,223 | €123,003 | +€17,780 | +16.9% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Environmental obligations | 163 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €73,256 | €66,816 | -€6,440 | -8.8% |
| Amounts payable within one year | 42/48 | €73,256 | €66,816 | -€6,440 | -8.8% |
| Trade debts | 44 | €15,339 | €11,936 | -€3,402 | -22.2% |
| Suppliers | 440/4 | €15,339 | €11,936 | -€3,402 | -22.2% |
| Taxes, remuneration and social security | 45 | €55,068 | €52,405 | -€2,663 | -4.8% |
| Remuneration and social security | 454/9 | €55,068 | €52,405 | -€2,663 | -4.8% |
| Remuneration, social security and pensions | 62 | €478,474 | €502,108 | +€23,635 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €1,015 | -€438 | -30.2% |
| Gross operating margin | 9900 | €514,956 | €520,603 | +€5,647 | +1.1% |
| Operating profit (loss) | 9901 | €5,029 | €17,479 | +€12,450 | +247.6% |
| Financial income | 75/76B | - | €361 | +€361 | |
| Recurring financial income | 75 | - | €361 | +€361 | |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,968 | €17,780 | +€12,812 | +257.9% |
| Profit (loss) for the period | 9904 | €4,968 | €17,780 | +€12,812 | +257.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,968 | €17,780 | +€12,812 | +257.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.