Clark Masts Teksam: what changed
What changed
Clark Masts Teksam
NACE 29.310, Manufacture of electrical and electronic equipment for motor vehicles
filed annual accounts (NBB)
Net result for the year
€352,295
2024 · €110,568+€241,726
Equity
€1.4m
2024 · €1.0m+€352,295
Cash
€118,160
2024 · €34,960+€83,200
Balance sheet total
€2.1m
2024 · €1.5m+€569,637
Largest movements
Assets
- Current investments +€900,000
up €900,000 (+782%), from €115,039 to €1.0m
- Receivables within one year -€277,207
down €277,207 (-38.1%), from €726,665 to €449,458
of which Other amounts receivable: -€687,780
- Tangible fixed assets -€121,495
down €121,495 (-19.1%), from €636,577 to €515,081
of which Plant, machinery and equipment: -€71,592
- Cash +€83,200
up €83,200 (+238%), from €34,960 to €118,160
mainly Net result for the year (+€352,295) and Trade debts (+€310,281)
Equity and liabilities
- Reserves +€352,295
up €352,295 (+37.1%), from €949,983 to €1.3m
of which Distributable reserves: +€352,295
- Trade debts +€310,281
up €310,281 (+1,441%), from €21,535 to €331,816
- Debts after one year -€69,684
down €69,684 (-21.9%), from €318,644 to €248,961
- Current portion of long-term debt -€60,673
down €60,673 (-46.5%), from €130,356 to €69,684
- Short-term financial debts +€46,464
new in 2025: €46,464
Income statement
- Gross operating margin +€331,612
up €331,612 (+108%), from €306,058 to €637,671
- Taxes +€78,994
up €78,994 (+203%), from €38,956 to €117,950
- Provisions +€16,888
no longer reported in 2025 (was -€16,888)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€110,568
Gross operating margin
+€331,612
Depreciation
+€571
Provisions
-€16,888
Other operating charges
+€3,938
Financial income
-€427
Financial charges
+€1,913
Taxes
-€78,994
Result 2025
€352,295
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€900,000
Financing
-€83,892
Cash 2024
€34,960
From operations (derived)
+€1.1m
Net result for the year
+€352,295
Depreciation
+€121,495
Receivables within one year
+€277,207
Deferred charges and accrued income
+€14,861
Trade debts
+€310,281
Tax, wage and social debts
-€8,956
Accrued charges and deferred income
-€90
Investment (derived)
-€900,000
Investment in fixed assets (net)
+€0
Current investments
-€900,000
Financing
-€83,892
Debts after one year
-€69,684
Current portion of long-term debt
-€60,673
Short-term financial debts
+€46,464
Cash 2025
€118,160
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,529,655 | €2,099,292 | +€569,637 | +37.2% |
| Fixed assets | 21/28 | €636,577 | €515,081 | -€121,495 | -19.1% |
| Tangible fixed assets | 22/27 | €636,577 | €515,081 | -€121,495 | -19.1% |
| Land and buildings | 22 | €477,435 | €427,531 | -€49,904 | -10.5% |
| Plant, machinery and equipment | 23 | €159,142 | €87,551 | -€71,592 | -45.0% |
| Current assets | 29/58 | €893,078 | €1,584,211 | +€691,133 | +77.4% |
| Amounts receivable within one year | 40/41 | €726,665 | €449,458 | -€277,207 | -38.1% |
| Trade receivables | 40 | €21,971 | €432,544 | +€410,573 | +1,869% |
| Other amounts receivable | 41 | €704,693 | €16,914 | -€687,780 | -97.6% |
| Current investments | 50/53 | €115,039 | €1,015,039 | +€900,000 | +782% |
| Cash at bank and in hand | 54/58 | €34,960 | €118,160 | +€83,200 | +238% |
| Deferred charges and accrued income | 490/1 | €16,415 | €1,554 | -€14,861 | -90.5% |
| Total equity and liabilities | 10/49 | €1,529,655 | €2,099,292 | +€569,637 | +37.2% |
| Equity | 10/15 | €1,049,983 | €1,402,278 | +€352,295 | +33.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €949,983 | €1,302,278 | +€352,295 | +37.1% |
| Non-distributable reserves | 130/1 | €10,026 | €10,026 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26 | €26 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,880 | €1,880 | = | 0.0% |
| Distributable reserves | 133 | €938,077 | €1,290,372 | +€352,295 | +37.6% |
| Amounts payable | 17/49 | €479,672 | €697,014 | +€217,343 | +45.3% |
| Amounts payable after more than one year | 17 | €318,644 | €248,961 | -€69,684 | -21.9% |
| Financial debts | 170/4 | €318,644 | €248,961 | -€69,684 | -21.9% |
| Amounts payable within one year | 42/48 | €160,848 | €447,964 | +€287,116 | +179% |
| Current portion of amounts payable after more than one year | 42 | €130,356 | €69,684 | -€60,673 | -46.5% |
| Financial debts | 43 | - | €46,464 | +€46,464 | |
| Credit institutions | 430/8 | - | €46,464 | +€46,464 | |
| Trade debts | 44 | €21,535 | €331,816 | +€310,281 | +1,441% |
| Suppliers | 440/4 | €21,535 | €331,816 | +€310,281 | +1,441% |
| Taxes, remuneration and social security | 45 | €8,956 | - | -€8,956 | |
| Taxes | 450/3 | €8,956 | - | -€8,956 | |
| Accrued charges and deferred income | 492/3 | €180 | €90 | -€90 | -50.0% |
| Non-recurring operating income | 76A | €353 | €36 | -€317 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,066 | €121,495 | -€571 | -0.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€16,888 | - | +€16,888 | |
| Other operating charges | 640/8 | €46,006 | €42,067 | -€3,938 | -8.6% |
| Non-recurring operating charges | 66A | €1 | €0 | -€1 | -88.9% |
| Gross operating margin | 9900 | €306,058 | €637,671 | +€331,612 | +108% |
| Operating profit (loss) | 9901 | €154,874 | €474,108 | +€319,234 | +206% |
| Financial income | 75/76B | €8,491 | €8,064 | -€427 | -5.0% |
| Recurring financial income | 75 | €8,491 | €8,064 | -€427 | -5.0% |
| Financial charges | 65/66B | €13,841 | €11,927 | -€1,913 | -13.8% |
| Recurring financial charges | 65 | €13,841 | €11,927 | -€1,913 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €149,524 | €470,245 | +€320,720 | +214% |
| Income taxes | 67/77 | €38,956 | €117,950 | +€78,994 | +203% |
| Profit (loss) for the period | 9904 | €110,568 | €352,295 | +€241,726 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €110,568 | €352,295 | +€241,726 | +219% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.