CLATIMMO: 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.
CLATIMMO
Largest movements
- Tangible fixed assets -€156,751
down €156,751 (-11.6%), from €1.4m to €1.2m
of which Land and buildings: -€104,270
- Current investments +€102,065
up €102,065 (+144.1%), from €70,837 to €172,903
- Receivables within one year +€70,180
up €70,180 (+113.7%), from €61,710 to €131,890
- Cash -€63,174
down €63,174 (-24.3%), from €259,617 to €196,442
mainly Contributions, distributions and other (-€187,268) and Current investments (-€102,065)
- Other debts +€113,519
up €113,519 (+19.1%), from €595,022 to €708,541
- Reserves -€107,496
down €107,496 (-12.3%), from €873,156 to €765,660
of which Distributable reserves: -€105,444
- Debts after one year -€52,731
down €52,731 (-51.8%), from €101,773 to €49,042
- Financial charges -€5,975
down €5,975 (-13.5%), from €44,226 to €38,252
- Depreciation +€4,399
up €4,399 (+2.9%), from €152,352 to €156,751
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 | €1,751,141 | €1,703,184 | -€47,957 | -2.7% |
| Fixed assets | 21/28 | €1,356,526 | €1,199,775 | -€156,751 | -11.6% |
| Tangible fixed assets | 22/27 | €1,356,526 | €1,199,775 | -€156,751 | -11.6% |
| Land and buildings | 22 | €1,038,876 | €934,606 | -€104,270 | -10.0% |
| Plant, machinery and equipment | 23 | €288,866 | €252,833 | -€36,033 | -12.5% |
| Furniture and vehicles | 24 | €28,785 | €12,336 | -€16,449 | -57.1% |
| Current assets | 29/58 | €394,614 | €503,408 | +€108,794 | +27.6% |
| Amounts receivable within one year | 40/41 | €61,710 | €131,890 | +€70,180 | +113.7% |
| Trade receivables | 40 | €61,710 | €131,890 | +€70,180 | +113.7% |
| Current investments | 50/53 | €70,837 | €172,903 | +€102,065 | +144.1% |
| Cash at bank and in hand | 54/58 | €259,617 | €196,442 | -€63,174 | -24.3% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,173 | -€277 | -11.3% |
| Total equity and liabilities | 10/49 | €1,751,141 | €1,703,184 | -€47,957 | -2.7% |
| Equity | 10/15 | €935,156 | €827,660 | -€107,496 | -11.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €873,156 | €765,660 | -€107,496 | -12.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,469 | €14,417 | -€2,052 | -12.5% |
| Distributable reserves | 133 | €850,487 | €745,043 | -€105,444 | -12.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,104 | €1,419 | -€684 | -32.5% |
| Deferred taxes | 168 | €2,104 | €1,419 | -€684 | -32.5% |
| Amounts payable | 17/49 | €813,881 | €874,104 | +€60,224 | +7.4% |
| Amounts payable after more than one year | 17 | €101,773 | €49,042 | -€52,731 | -51.8% |
| Financial debts | 170/4 | €101,773 | €49,042 | -€52,731 | -51.8% |
| Amounts payable within one year | 42/48 | €670,018 | €787,322 | +€117,304 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €51,941 | €52,731 | +€790 | +1.5% |
| Trade debts | 44 | €1,234 | €1,272 | +€38 | +3.1% |
| Suppliers | 440/4 | €1,234 | €1,272 | +€38 | +3.1% |
| Taxes, remuneration and social security | 45 | €21,822 | €24,778 | +€2,956 | +13.5% |
| Taxes | 450/3 | €21,822 | €24,778 | +€2,956 | +13.5% |
| Other amounts payable | 47/48 | €595,022 | €708,541 | +€113,519 | +19.1% |
| Accrued charges and deferred income | 492/3 | €42,090 | €37,741 | -€4,349 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,352 | €156,751 | +€4,399 | +2.9% |
| Other operating charges | 640/8 | €12,576 | €12,978 | +€402 | +3.2% |
| Gross operating margin | 9900 | €345,023 | €343,745 | -€1,279 | -0.4% |
| Operating profit (loss) | 9901 | €180,095 | €174,016 | -€6,080 | -3.4% |
| Financial income | 75/76B | €4,876 | €3,581 | -€1,295 | -26.6% |
| Recurring financial income | 75 | €4,876 | €3,581 | -€1,295 | -26.6% |
| Financial charges | 65/66B | €44,226 | €38,252 | -€5,975 | -13.5% |
| Recurring financial charges | 65 | €44,226 | €38,252 | -€5,975 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €140,745 | €139,345 | -€1,400 | -1.0% |
| Transfer from deferred taxes | 780 | €684 | €684 | = | 0.0% |
| Income taxes | 67/77 | €58,527 | €60,257 | +€1,730 | +3.0% |
| Profit (loss) for the period | 9904 | €82,902 | €79,772 | -€3,130 | -3.8% |
| Transfer from tax-exempt reserves | 789 | €2,052 | €2,052 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,955 | €81,825 | -€3,130 | -3.7% |
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 7 October 2026 via checked.be.