CLATEC: 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.
CLATEC
Largest movements
- Current investments -€390,986
down €390,986 (-25.2%), from €1.5m to €1.2m
- Tangible fixed assets -€33,346
down €33,346 (-5.6%), from €591,005 to €557,659
of which Land and buildings: -€29,084
- Reserves -€196,918
down €196,918 (-8.0%), from €2.5m to €2.3m
- Tax, wage and social debts -€141,564
down €141,564 (-98.0%), from €144,471 to €2,907
- Debts after one year -€57,611
down €57,611 (-37.5%), from €153,604 to €95,993
- Other debts +€43,952
up €43,952 (+565.6%), from €7,771 to €51,723
- Financial income -€1.8m
down €1.8m (-97.0%), from €1.9m to €56,917
of which Non-recurring financial income: -€1.9m
- Taxes -€150,239
down €150,239 (-99.8%), from €150,551 to €312
- Gross operating margin +€119,373
up €119,373 (+73.6%), from -€162,265 to -€42,892
- Depreciation +€3,334
up €3,334 (+5.3%), from €63,324 to €66,658
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 | €3,313,614 | €2,939,725 | -€373,889 | -11.3% |
| Fixed assets | 21/28 | €591,005 | €557,659 | -€33,346 | -5.6% |
| Tangible fixed assets | 22/27 | €591,005 | €557,659 | -€33,346 | -5.6% |
| Land and buildings | 22 | €569,803 | €540,719 | -€29,084 | -5.1% |
| Plant, machinery and equipment | 23 | €37 | €4,889 | +€4,852 | +12966.0% |
| Furniture and vehicles | 24 | €21,164 | €12,050 | -€9,114 | -43.1% |
| Current assets | 29/58 | €2,722,609 | €2,382,066 | -€340,543 | -12.5% |
| Amounts receivable after more than one year | 29 | €650,000 | €650,000 | = | 0.0% |
| Other amounts receivable | 291 | €650,000 | €650,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €462,873 | €483,555 | +€20,683 | +4.5% |
| Trade receivables | 40 | €456,526 | €477,281 | +€20,756 | +4.5% |
| Other amounts receivable | 41 | €6,347 | €6,274 | -€73 | -1.1% |
| Current investments | 50/53 | €1,548,981 | €1,157,995 | -€390,986 | -25.2% |
| Cash at bank and in hand | 54/58 | €39,555 | €70,705 | +€31,150 | +78.8% |
| Deferred charges and accrued income | 490/1 | €21,200 | €19,810 | -€1,390 | -6.6% |
| Total equity and liabilities | 10/49 | €3,313,614 | €2,939,725 | -€373,889 | -11.3% |
| Equity | 10/15 | €2,945,771 | €2,724,292 | -€221,480 | -7.5% |
| Contributions | 10/11 | €475,000 | €475,000 | = | 0.0% |
| Reserves | 13 | €2,470,771 | €2,273,854 | -€196,918 | -8.0% |
| Distributable reserves | 133 | €2,470,771 | €2,273,854 | -€196,918 | -8.0% |
| Profit (loss) carried forward | 14 | - | -€24,562 | -€24,562 | |
| Amounts payable | 17/49 | €367,842 | €215,433 | -€152,409 | -41.4% |
| Amounts payable after more than one year | 17 | €153,604 | €95,993 | -€57,611 | -37.5% |
| Financial debts | 170/4 | €153,604 | €95,993 | -€57,611 | -37.5% |
| Amounts payable within one year | 42/48 | €213,536 | €118,919 | -€94,617 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €59,901 | €62,310 | +€2,409 | +4.0% |
| Trade debts | 44 | €1,393 | €1,979 | +€586 | +42.0% |
| Suppliers | 440/4 | €1,393 | €1,979 | +€586 | +42.0% |
| Taxes, remuneration and social security | 45 | €144,471 | €2,907 | -€141,564 | -98.0% |
| Taxes | 450/3 | €144,471 | €2,907 | -€141,564 | -98.0% |
| Other amounts payable | 47/48 | €7,771 | €51,723 | +€43,952 | +565.6% |
| Accrued charges and deferred income | 492/3 | €703 | €521 | -€182 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,324 | €66,658 | +€3,334 | +5.3% |
| Other operating charges | 640/8 | €5,452 | €4,652 | -€800 | -14.7% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | -€162,265 | -€42,892 | +€119,373 | +73.6% |
| Operating profit (loss) | 9901 | -€231,041 | -€114,239 | +€116,802 | +50.6% |
| Financial income | 75/76B | €1,896,911 | €56,917 | -€1.8m | -97.0% |
| Recurring financial income | 75 | €1,896,911 | €56,917 | -€1.8m | -97.0% |
| Non-recurring financial income | 76B | €1,896,911 | - | -€1.9m | |
| Financial charges | 65/66B | €11,320 | €12,762 | +€1,442 | +12.7% |
| Recurring financial charges | 65 | €11,320 | €12,762 | +€1,442 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,654,550 | -€70,084 | -€1.7m | |
| Income taxes | 67/77 | €150,551 | €312 | -€150,239 | -99.8% |
| Profit (loss) for the period | 9904 | €1,503,999 | -€70,396 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,503,999 | -€70,396 | -€1.6m |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.