Clay-Days: 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.
Clay-Days
Largest movements
- Tangible fixed assets -€5,267
down €5,267 (-26.2%), from €20,087 to €14,820
of which Plant, machinery and equipment: -€4,788
- Cash -€1,195
down €1,195 (-2.1%), from €57,370 to €56,175
mainly Accrued charges and deferred income (-€6,708) and Tax, wage and social debts (-€3,286)
- Accrued charges and deferred income -€6,708
down €6,708 (-25.7%), from €26,153 to €19,445
- Reserves +€4,200
up €4,200 (+27.3%), from €15,400 to €19,600
- Tax, wage and social debts -€3,286
down €3,286 (-32.9%), from €9,998 to €6,712
- Advances received -€2,290
down €2,290 (-100%), from €2,290 to €0
- Trade debts +€1,623
up €1,623 (+621%), from €261 to €1,884
- Gross operating margin -€14,802
down €14,802 (-56.5%), from €26,204 to €11,402
- Taxes -€4,124
down €4,124 (-71.6%), from €5,758 to €1,633
- Depreciation +€500
up €500 (+10.5%), from €4,767 to €5,267
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 | €78,877 | €72,456 | -€6,421 | -8.1% |
| Fixed assets | 21/28 | €20,087 | €14,820 | -€5,267 | -26.2% |
| Tangible fixed assets | 22/27 | €20,087 | €14,820 | -€5,267 | -26.2% |
| Plant, machinery and equipment | 23 | €18,350 | €13,563 | -€4,788 | -26.1% |
| Furniture and vehicles | 24 | €1,736 | €1,257 | -€479 | -27.6% |
| Current assets | 29/58 | €58,790 | €57,636 | -€1,154 | -2.0% |
| Cash at bank and in hand | 54/58 | €57,370 | €56,175 | -€1,195 | -2.1% |
| Deferred charges and accrued income | 490/1 | €1,420 | €1,461 | +€41 | +2.9% |
| Total equity and liabilities | 10/49 | €78,877 | €72,456 | -€6,421 | -8.1% |
| Equity | 10/15 | €27,242 | €31,455 | +€4,212 | +15.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,400 | €19,600 | +€4,200 | +27.3% |
| Distributable reserves | 133 | €15,400 | €19,600 | +€4,200 | +27.3% |
| Profit (loss) carried forward | 14 | €1,842 | €1,855 | +€12 | +0.7% |
| Amounts payable | 17/49 | €51,635 | €41,001 | -€10,633 | -20.6% |
| Amounts payable within one year | 42/48 | €25,482 | €21,557 | -€3,925 | -15.4% |
| Trade debts | 44 | €261 | €1,884 | +€1,623 | +621% |
| Suppliers | 440/4 | €261 | €1,884 | +€1,623 | +621% |
| Advances received on contracts in progress | 46 | €2,290 | €0 | -€2,290 | -100% |
| Taxes, remuneration and social security | 45 | €9,998 | €6,712 | -€3,286 | -32.9% |
| Taxes | 450/3 | €9,998 | €6,712 | -€3,286 | -32.9% |
| Other amounts payable | 47/48 | €12,932 | €12,960 | +€28 | +0.2% |
| Accrued charges and deferred income | 492/3 | €26,153 | €19,445 | -€6,708 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,767 | €5,267 | +€500 | +10.5% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €26,204 | €11,402 | -€14,802 | -56.5% |
| Operating profit (loss) | 9901 | €21,318 | €6,015 | -€15,303 | -71.8% |
| Financial income | 75/76B | €6 | €3 | -€3 | -53.2% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -53.2% |
| Financial charges | 65/66B | €78 | €173 | +€95 | +121% |
| Recurring financial charges | 65 | €78 | €173 | +€95 | +121% |
| Profit (loss) for the period before taxes | 9903 | €21,247 | €5,846 | -€15,401 | -72.5% |
| Income taxes | 67/77 | €5,758 | €1,633 | -€4,124 | -71.6% |
| Profit (loss) for the period | 9904 | €15,489 | €4,212 | -€11,277 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,489 | €4,212 | -€11,277 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.