Clay2Build: 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.
Clay2Build
Largest movements
- Receivables within one year +€8,173
up €8,173 (+5.8%), from €139,768 to €147,941
of which Trade receivables: +€6,842
- Other debts +€35,703
up €35,703 (+115%), from €30,925 to €66,628
- Profit (loss) carried forward -€11,806
down €11,806 (-50.7%), from €23,276 to €11,470
- Short-term financial debts -€10,547
down €10,547 (-39.2%), from €26,895 to €16,347
- Trade debts -€4,626
down €4,626 (-90.2%), from €5,127 to €501
- Turnover -€25,538
down €25,538 (-70.1%), from €36,449 to €10,911
- Purchases and services -€18,814
down €18,814 (-46.7%), from €40,291 to €21,477
- Gross operating margin +€3,842
no longer reported in 2024 (was -€3,842)
- Financial charges -€2,442
down €2,442 (-73.0%), from €3,343 to €901
- Taxes -€2,043
down €2,043 (-100%), from €2,043 to €0
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 | €140,788 | €149,512 | +€8,724 | +6.2% |
| Fixed assets | 21/28 | €984 | €1,550 | +€566 | +57.6% |
| Tangible fixed assets | 22/27 | €984 | €1,550 | +€566 | +57.6% |
| Plant, machinery and equipment | 23 | - | €894 | +€894 | |
| Furniture and vehicles | 24 | €984 | €656 | -€328 | -33.3% |
| Current assets | 29/58 | €139,804 | €147,962 | +€8,158 | +5.8% |
| Amounts receivable within one year | 40/41 | €139,768 | €147,941 | +€8,173 | +5.8% |
| Trade receivables | 40 | €137,760 | €144,602 | +€6,842 | +5.0% |
| Other amounts receivable | 41 | €2,008 | €3,340 | +€1,332 | +66.3% |
| Cash at bank and in hand | 54/58 | - | €20 | +€20 | |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €140,788 | €149,512 | +€8,724 | +6.2% |
| Equity | 10/15 | €75,110 | €63,304 | -€11,806 | -15.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,241 | €33,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €31,382 | €31,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,276 | €11,470 | -€11,806 | -50.7% |
| Amounts payable | 17/49 | €65,678 | €86,208 | +€20,530 | +31.3% |
| Amounts payable within one year | 42/48 | €65,678 | €86,208 | +€20,530 | +31.3% |
| Financial debts | 43 | €26,895 | €16,347 | -€10,547 | -39.2% |
| Credit institutions | 430/8 | €26,895 | €16,347 | -€10,547 | -39.2% |
| Trade debts | 44 | €5,127 | €501 | -€4,626 | -90.2% |
| Suppliers | 440/4 | €5,127 | €501 | -€4,626 | -90.2% |
| Taxes, remuneration and social security | 45 | €2,731 | €2,731 | = | 0.0% |
| Taxes | 450/3 | €2,731 | €2,731 | = | 0.0% |
| Other amounts payable | 47/48 | €30,925 | €66,628 | +€35,703 | +115% |
| Turnover | 70 | €36,449 | €10,911 | -€25,538 | -70.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,291 | €21,477 | -€18,814 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €328 | = | 0.0% |
| Other operating charges | 640/8 | €146 | €192 | +€46 | +31.7% |
| Gross operating margin | 9900 | -€3,842 | - | +€3,842 | |
| Operating profit (loss) | 9901 | -€4,316 | -€520 | +€3,796 | +88.0% |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €3,343 | €901 | -€2,442 | -73.0% |
| Recurring financial charges | 65 | €3,343 | €901 | -€2,442 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,659 | -€1,240 | +€6,418 | +83.8% |
| Income taxes | 67/77 | €2,043 | €0 | -€2,043 | -100% |
| Profit (loss) for the period | 9904 | -€9,702 | -€1,240 | +€8,462 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,702 | -€1,240 | +€8,462 | +87.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.