CLAY SERVICE: 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 SERVICE
Largest movements
- Cash +€10,656
up €10,656 (+136%), from €7,848 to €18,504
mainly Net result for the year (+€9,407) and Depreciation (+€4,933)
- Tangible fixed assets -€4,933
down €4,933 (-20.3%), from €24,341 to €19,408
- Receivables within one year +€3,285
up €3,285 (+14.7%), from €22,311 to €25,597
of which Other amounts receivable: +€13,977
- Deferred charges and accrued income +€1,973
up €1,973 (+133%), from €1,487 to €3,460
- Profit (loss) carried forward +€9,407
up €9,407 (+20.0%), from €47,000 to €56,407
- Tax, wage and social debts +€1,014
up €1,014 (+55.3%), from €1,834 to €2,848
of which Remuneration and social security: +€1,400
- Trade debts +€765
up €765 (+18.4%), from €4,153 to €4,917
- Gross operating margin +€14,988
up €14,988 (+192%), from €7,814 to €22,802
- Staff costs +€4,867
new in 2024: €4,867
- Depreciation +€4,553
up €4,553 (+1,199%), from €380 to €4,933
- Taxes +€1,278
new in 2024: €1,278
- Financial charges -€798
down €798 (-70.7%), from €1,129 to €331
of which Financial charges: -€798
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,986 | €67,172 | +€11,186 | +20.0% |
| Fixed assets | 21/28 | €24,341 | €19,613 | -€4,728 | -19.4% |
| Tangible fixed assets | 22/27 | €24,341 | €19,408 | -€4,933 | -20.3% |
| Furniture and vehicles | 24 | €24,341 | €19,408 | -€4,933 | -20.3% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €31,645 | €47,560 | +€15,914 | +50.3% |
| Amounts receivable within one year | 40/41 | €22,311 | €25,597 | +€3,285 | +14.7% |
| Trade receivables | 40 | €12,622 | €1,930 | -€10,692 | -84.7% |
| Other amounts receivable | 41 | €9,689 | €23,666 | +€13,977 | +144% |
| Cash at bank and in hand | 54/58 | €7,848 | €18,504 | +€10,656 | +136% |
| Deferred charges and accrued income | 490/1 | €1,487 | €3,460 | +€1,973 | +133% |
| Total equity and liabilities | 10/49 | €55,986 | €67,172 | +€11,186 | +20.0% |
| Equity | 10/15 | €50,000 | €59,407 | +€9,407 | +18.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,000 | €56,407 | +€9,407 | +20.0% |
| Amounts payable | 17/49 | €5,986 | €7,765 | +€1,779 | +29.7% |
| Amounts payable within one year | 42/48 | €5,986 | €7,765 | +€1,779 | +29.7% |
| Trade debts | 44 | €4,153 | €4,917 | +€765 | +18.4% |
| Suppliers | 440/4 | €4,153 | €4,917 | +€765 | +18.4% |
| Taxes, remuneration and social security | 45 | €1,834 | €2,848 | +€1,014 | +55.3% |
| Taxes | 450/3 | €1,834 | €1,448 | -€386 | -21.0% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Remuneration, social security and pensions | 62 | - | €4,867 | +€4,867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €4,933 | +€4,553 | +1,199% |
| Other operating charges | 640/8 | €2,380 | €1,988 | -€392 | -16.5% |
| Gross operating margin | 9900 | €7,814 | €22,802 | +€14,988 | +192% |
| Operating profit (loss) | 9901 | €5,055 | €11,015 | +€5,960 | +118% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,129 | €331 | -€798 | -70.7% |
| Recurring financial charges | 65 | €1,129 | €331 | -€798 | -70.7% |
| Non-recurring financial charges | 66B | - | €331 | +€331 | |
| Profit (loss) for the period before taxes | 9903 | €3,926 | €10,685 | +€6,759 | +172% |
| Income taxes | 67/77 | - | €1,278 | +€1,278 | |
| Profit (loss) for the period | 9904 | €3,926 | €9,407 | +€5,481 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €3,926 | €9,407 | +€5,481 | +140% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.