CLAYCO: 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.
CLAYCO
Largest movements
- Receivables within one year -€60,415
down €60,415 (-45.9%), from €131,641 to €71,226
of which Other amounts receivable: -€32,160
- Tangible fixed assets -€16,514
down €16,514 (-8.7%), from €189,168 to €172,654
of which Land and buildings: -€16,207
- Debts after one year -€38,744
down €38,744 (-30.9%), from €125,264 to €86,520
- Other debts -€32,364
down €32,364 (-100%), from €32,364 to €0
- Profit (loss) carried forward +€17,651
up €17,651 (+34.0%), from -€51,864 to -€34,213
- Trade debts -€7,729
down €7,729 (-58.0%), from €13,332 to €5,604
- Short-term financial debts -€5,540
down €5,540 (-37.5%), from €14,785 to €9,245
- Gross operating margin +€81,253
up €81,253, from -€39,670 to €41,583
- Other operating charges +€1,549
up €1,549 (+106%), from €1,466 to €3,015
- Depreciation -€521
down €521 (-3.1%), from €17,036 to €16,515
- Financial charges +€435
up €435 (+5.1%), from €8,494 to €8,929
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,809 | €246,209 | -€74,600 | -23.3% |
| Fixed assets | 21/28 | €189,168 | €172,654 | -€16,514 | -8.7% |
| Tangible fixed assets | 22/27 | €189,168 | €172,654 | -€16,514 | -8.7% |
| Land and buildings | 22 | €188,489 | €172,282 | -€16,207 | -8.6% |
| Plant, machinery and equipment | 23 | €267 | €0 | -€267 | -100% |
| Furniture and vehicles | 24 | €412 | €372 | -€40 | -9.7% |
| Current assets | 29/58 | €131,641 | €73,554 | -€58,087 | -44.1% |
| Amounts receivable within one year | 40/41 | €131,641 | €71,226 | -€60,415 | -45.9% |
| Trade receivables | 40 | €37,451 | €9,196 | -€28,255 | -75.4% |
| Other amounts receivable | 41 | €94,190 | €62,030 | -€32,160 | -34.1% |
| Deferred charges and accrued income | 490/1 | - | €2,329 | +€2,329 | |
| Total equity and liabilities | 10/49 | €320,809 | €246,209 | -€74,600 | -23.3% |
| Equity | 10/15 | €109,780 | €127,430 | +€17,650 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,044 | €143,044 | -€0 | 0.0% |
| 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 | €141,184 | €141,184 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€51,864 | -€34,213 | +€17,651 | +34.0% |
| Amounts payable | 17/49 | €211,029 | €118,779 | -€92,250 | -43.7% |
| Amounts payable after more than one year | 17 | €125,264 | €86,520 | -€38,744 | -30.9% |
| Financial debts | 170/4 | €125,264 | €86,520 | -€38,744 | -30.9% |
| Amounts payable within one year | 42/48 | €85,312 | €32,258 | -€53,054 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €19,508 | €17,255 | -€2,253 | -11.5% |
| Financial debts | 43 | €14,785 | €9,245 | -€5,540 | -37.5% |
| Credit institutions | 430/8 | €14,785 | €9,245 | -€5,540 | -37.5% |
| Trade debts | 44 | €13,332 | €5,604 | -€7,729 | -58.0% |
| Suppliers | 440/4 | €13,332 | €5,604 | -€7,729 | -58.0% |
| Taxes, remuneration and social security | 45 | €5,323 | €154 | -€5,169 | -97.1% |
| Taxes | 450/3 | €5,323 | €154 | -€5,169 | -97.1% |
| Other amounts payable | 47/48 | €32,364 | €0 | -€32,364 | -100% |
| Accrued charges and deferred income | 492/3 | €453 | €0 | -€453 | -100% |
| Non-recurring operating income | 76A | €19,457 | €0 | -€19,457 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,036 | €16,515 | -€521 | -3.1% |
| Other operating charges | 640/8 | €1,466 | €3,015 | +€1,549 | +106% |
| Gross operating margin | 9900 | -€39,670 | €41,583 | +€81,253 | |
| Operating profit (loss) | 9901 | -€58,172 | €22,053 | +€80,225 | |
| Financial income | 75/76B | €5,056 | €4,680 | -€376 | -7.4% |
| Recurring financial income | 75 | €5,056 | €4,680 | -€376 | -7.4% |
| Financial charges | 65/66B | €8,494 | €8,929 | +€435 | +5.1% |
| Recurring financial charges | 65 | €8,494 | €8,929 | +€435 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€61,610 | €17,804 | +€79,414 | |
| Income taxes | 67/77 | - | €154 | +€154 | |
| Profit (loss) for the period | 9904 | -€61,610 | €17,650 | +€79,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,610 | €17,650 | +€79,260 |
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 25 October 2026 via checked.be.