CLAYLIME: 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.
CLAYLIME
Largest movements
- Receivables within one year +€65,737
up €65,737 (+43.4%), from €151,351 to €217,089
of which Trade receivables: +€94,757
- Cash +€61,618
up €61,618 (+55.9%), from €110,185 to €171,803
mainly Net result for the year (+€69,738) and Depreciation (+€42,424)
- Stocks and contracts +€11,575
up €11,575 (+10.2%), from €112,949 to €124,525
- Intangible fixed assets -€9,940
down €9,940 (-11.4%), from €86,812 to €76,872
- Tangible fixed assets -€9,800
down €9,800 (-15.2%), from €64,491 to €54,691
of which Furniture and vehicles: -€12,616
- Profit (loss) carried forward +€69,738
up €69,738 (+122.8%), from €56,783 to €126,522
- Tax, wage and social debts +€37,434
up €37,434 (+311.9%), from €12,001 to €49,436
of which Taxes: +€30,099
- Trade debts +€20,402
up €20,402 (+28.9%), from €70,662 to €91,064
- Other debts +€14,118
new in 2025: €14,118
- Debts after one year -€10,327
down €10,327 (-74.4%), from €13,884 to €3,557
- Other operating charges -€47,783
down €47,783 (-93.2%), from €51,248 to €3,465
- Gross operating margin -€23,881
down €23,881 (-7.7%), from €310,483 to €286,601
- Depreciation +€8,075
up €8,075 (+23.5%), from €34,349 to €42,424
- Taxes +€3,187
up €3,187 (+11.9%), from €26,675 to €29,862
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.
Cash bridge derived
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 | €533,848 | €654,531 | +€120,684 | +22.6% |
| Fixed assets | 21/28 | €152,273 | €132,534 | -€19,739 | -13.0% |
| Intangible fixed assets | 21 | €86,812 | €76,872 | -€9,940 | -11.4% |
| Tangible fixed assets | 22/27 | €64,491 | €54,691 | -€9,800 | -15.2% |
| Plant, machinery and equipment | 23 | €5,545 | €3,910 | -€1,635 | -29.5% |
| Furniture and vehicles | 24 | €45,704 | €33,087 | -€12,616 | -27.6% |
| Other tangible fixed assets | 26 | €13,242 | €17,694 | +€4,451 | +33.6% |
| Financial fixed assets | 28 | €970 | €970 | = | 0.0% |
| Current assets | 29/58 | €381,575 | €521,998 | +€140,423 | +36.8% |
| Stocks and contracts in progress | 3 | €112,949 | €124,525 | +€11,575 | +10.2% |
| Stocks | 30/36 | €112,949 | €124,525 | +€11,575 | +10.2% |
| Amounts receivable within one year | 40/41 | €151,351 | €217,089 | +€65,737 | +43.4% |
| Trade receivables | 40 | €122,331 | €217,089 | +€94,757 | +77.5% |
| Other amounts receivable | 41 | €29,020 | - | -€29,020 | |
| Cash at bank and in hand | 54/58 | €110,185 | €171,803 | +€61,618 | +55.9% |
| Deferred charges and accrued income | 490/1 | €7,089 | €8,582 | +€1,492 | +21.1% |
| Total equity and liabilities | 10/49 | €533,848 | €654,531 | +€120,684 | +22.6% |
| Equity | 10/15 | €416,292 | €486,030 | +€69,738 | +16.8% |
| Contributions | 10/11 | €265,600 | €265,600 | = | 0.0% |
| Reserves | 13 | €93,908 | €93,908 | = | 0.0% |
| Distributable reserves | 133 | €93,908 | €93,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,783 | €126,522 | +€69,738 | +122.8% |
| Amounts payable | 17/49 | €117,556 | €168,501 | +€50,945 | +43.3% |
| Amounts payable after more than one year | 17 | €13,884 | €3,557 | -€10,327 | -74.4% |
| Financial debts | 170/4 | €13,884 | €3,557 | -€10,327 | -74.4% |
| Amounts payable within one year | 42/48 | €96,471 | €164,944 | +€68,472 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €13,808 | €10,327 | -€3,481 | -25.2% |
| Trade debts | 44 | €70,662 | €91,064 | +€20,402 | +28.9% |
| Suppliers | 440/4 | €70,662 | €91,064 | +€20,402 | +28.9% |
| Taxes, remuneration and social security | 45 | €12,001 | €49,436 | +€37,434 | +311.9% |
| Taxes | 450/3 | €6,067 | €36,166 | +€30,099 | +496.1% |
| Remuneration and social security | 454/9 | €5,934 | €13,269 | +€7,336 | +123.6% |
| Other amounts payable | 47/48 | - | €14,118 | +€14,118 | |
| Accrued charges and deferred income | 492/3 | €7,200 | - | -€7,200 | |
| Non-recurring operating income | 76A | €3,845 | - | -€3,845 | |
| Remuneration, social security and pensions | 62 | €137,008 | €136,412 | -€596 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,349 | €42,424 | +€8,075 | +23.5% |
| Other operating charges | 640/8 | €51,248 | €3,465 | -€47,783 | -93.2% |
| Gross operating margin | 9900 | €310,483 | €286,601 | -€23,881 | -7.7% |
| Operating profit (loss) | 9901 | €87,877 | €104,301 | +€16,423 | +18.7% |
| Financial income | 75/76B | €413 | €237 | -€176 | -42.7% |
| Recurring financial income | 75 | €413 | €237 | -€176 | -42.7% |
| Financial charges | 65/66B | €4,832 | €4,938 | +€106 | +2.2% |
| Recurring financial charges | 65 | €4,832 | €4,938 | +€106 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €83,458 | €99,600 | +€16,142 | +19.3% |
| Income taxes | 67/77 | €26,675 | €29,862 | +€3,187 | +11.9% |
| Profit (loss) for the period | 9904 | €56,783 | €69,738 | +€12,955 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,783 | €69,738 | +€12,955 | +22.8% |
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 11 October 2026 via checked.be.