CLATOM: what changed
Two financial 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.
CLATOM
Largest movements
- Receivables within one year +€24,454
up €24,454 (+18.4%), from €132,879 to €157,332
of which Other amounts receivable: +€50,773
- Tangible fixed assets -€10,832
down €10,832 (-3.4%), from €317,530 to €306,698
of which Land and buildings: -€14,504
- Reserves +€26,889
up €26,889 (+14.0%), from €192,026 to €218,915
of which Distributable reserves: +€26,889
- Trade debts -€16,544
down €16,544 (-92.4%), from €17,904 to €1,360
- Debts after one year -€11,133
down €11,133 (-4.3%), from €258,448 to €247,315
- Tax, wage and social debts +€5,871
up €5,871 (+53.0%), from €11,069 to €16,940
- Current portion of long-term debt +€5,580
up €5,580 (+45.2%), from €12,351 to €17,931
- Financial income +€2,514
up €2,514 (+92.3%), from €2,725 to €5,239
- Taxes +€1,903
up €1,903 (+25.3%), from €7,519 to €9,422
- Gross operating margin -€1,752
down €1,752 (-2.8%), from €61,923 to €60,170
- Other operating charges -€1,137
down €1,137 (-21.5%), from €5,285 to €4,147
- Financial charges -€914
down €914 (-10.7%), from €8,573 to €7,659
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.
Derived cash bridge
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 | €510,899 | €524,563 | +€13,664 | +2.7% |
| Fixed assets | 21/28 | €377,530 | €366,698 | -€10,832 | -2.9% |
| Tangible fixed assets | 22/27 | €317,530 | €306,698 | -€10,832 | -3.4% |
| Land and buildings | 22 | €311,757 | €297,253 | -€14,504 | -4.7% |
| Furniture and vehicles | 24 | €1,277 | €5,669 | +€4,392 | +344% |
| Other tangible fixed assets | 26 | €4,496 | €3,776 | -€719 | -16.0% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €133,369 | €157,865 | +€24,495 | +18.4% |
| Amounts receivable within one year | 40/41 | €132,879 | €157,332 | +€24,454 | +18.4% |
| Trade receivables | 40 | €26,983 | €663 | -€26,320 | -97.5% |
| Other amounts receivable | 41 | €105,896 | €156,669 | +€50,773 | +47.9% |
| Cash at bank and in hand | 54/58 | €491 | €532 | +€42 | +8.5% |
| Total equity and liabilities | 10/49 | €510,899 | €524,563 | +€13,664 | +2.7% |
| Equity | 10/15 | €210,626 | €237,515 | +€26,889 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,026 | €218,915 | +€26,889 | +14.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €190,166 | €217,055 | +€26,889 | +14.1% |
| Amounts payable | 17/49 | €300,273 | €287,048 | -€13,226 | -4.4% |
| Amounts payable after more than one year | 17 | €258,448 | €247,315 | -€11,133 | -4.3% |
| Financial debts | 170/4 | €258,448 | €247,315 | -€11,133 | -4.3% |
| Amounts payable within one year | 42/48 | €41,325 | €39,732 | -€1,593 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €12,351 | €17,931 | +€5,580 | +45.2% |
| Trade debts | 44 | €17,904 | €1,360 | -€16,544 | -92.4% |
| Suppliers | 440/4 | €17,904 | €1,360 | -€16,544 | -92.4% |
| Advances received on contracts in progress | 46 | - | €3,500 | +€3,500 | |
| Taxes, remuneration and social security | 45 | €11,069 | €16,940 | +€5,871 | +53.0% |
| Taxes | 450/3 | €11,069 | €16,940 | +€5,871 | +53.0% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,425 | €17,292 | +€867 | +5.3% |
| Other operating charges | 640/8 | €5,285 | €4,147 | -€1,137 | -21.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €61,923 | €60,170 | -€1,752 | -2.8% |
| Operating profit (loss) | 9901 | €40,213 | €38,731 | -€1,482 | -3.7% |
| Financial income | 75/76B | €2,725 | €5,239 | +€2,514 | +92.3% |
| Recurring financial income | 75 | €2,725 | €5,239 | +€2,514 | +92.3% |
| Financial charges | 65/66B | €8,573 | €7,659 | -€914 | -10.7% |
| Recurring financial charges | 65 | €8,573 | €7,659 | -€914 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €34,365 | €36,311 | +€1,946 | +5.7% |
| Income taxes | 67/77 | €7,519 | €9,422 | +€1,903 | +25.3% |
| Profit (loss) for the period | 9904 | €26,846 | €26,889 | +€43 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,846 | €26,889 | +€43 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.