CLAYMORE: 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.
CLAYMORE
Largest movements
- Cash +€12,280
up €12,280 (+22.3%), from €55,085 to €67,365
mainly Net result for the year (+€14,114) and Trade debts (+€11,856)
- Tangible fixed assets -€2,732
down €2,732 (-26.8%), from €10,182 to €7,450
of which Furniture and vehicles: -€1,972
- Receivables within one year -€1,182
down €1,182 (-5.2%), from €22,812 to €21,630
of which Trade receivables: -€6,480
- Reserves +€14,114
up €14,114 (+45.0%), from €31,375 to €45,489
of which Distributable reserves: +€14,114
- Other debts -€13,248
down €13,248 (-99.2%), from €13,355 to €107
- Trade debts +€11,856
up €11,856 (+1125.7%), from €1,053 to €12,909
- Tax, wage and social debts -€5,318
down €5,318 (-80.3%), from €6,621 to €1,302
- Gross operating margin -€14,637
down €14,637 (-37.4%), from €39,181 to €24,544
- Staff costs -€3,278
down €3,278 (-85.8%), from €3,820 to €541
- Taxes +€2,636
up €2,636 (+64.8%), from €4,066 to €6,703
- Depreciation +€2,041
up €2,041 (+126.1%), from €1,618 to €3,658
- Financial income +€793
up €793 (+1963.8%), from €40 to €833
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.
Cash bridge derived
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 | €89,043 | €96,446 | +€7,403 | +8.3% |
| Fixed assets | 21/28 | €10,297 | €7,450 | -€2,847 | -27.6% |
| Tangible fixed assets | 22/27 | €10,182 | €7,450 | -€2,732 | -26.8% |
| Plant, machinery and equipment | 23 | €3,344 | €2,584 | -€760 | -22.7% |
| Furniture and vehicles | 24 | €6,838 | €4,866 | -€1,972 | -28.8% |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €78,745 | €88,995 | +€10,250 | +13.0% |
| Stocks and contracts in progress | 3 | €848 | - | -€848 | |
| Stocks | 30/36 | €848 | - | -€848 | |
| Amounts receivable within one year | 40/41 | €22,812 | €21,630 | -€1,182 | -5.2% |
| Trade receivables | 40 | €22,812 | €16,333 | -€6,480 | -28.4% |
| Other amounts receivable | 41 | - | €5,297 | +€5,297 | |
| Cash at bank and in hand | 54/58 | €55,085 | €67,365 | +€12,280 | +22.3% |
| Total equity and liabilities | 10/49 | €89,043 | €96,446 | +€7,403 | +8.3% |
| Equity | 10/15 | €68,014 | €82,128 | +€14,114 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,375 | €45,489 | +€14,114 | +45.0% |
| 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 | €29,515 | €43,629 | +€14,114 | +47.8% |
| Profit (loss) carried forward | 14 | €18,038 | €18,038 | = | 0.0% |
| Amounts payable | 17/49 | €21,029 | €14,318 | -€6,711 | -31.9% |
| Amounts payable within one year | 42/48 | €21,029 | €14,318 | -€6,711 | -31.9% |
| Trade debts | 44 | €1,053 | €12,909 | +€11,856 | +1125.7% |
| Suppliers | 440/4 | €1,053 | €12,909 | +€11,856 | +1125.7% |
| Taxes, remuneration and social security | 45 | €6,621 | €1,302 | -€5,318 | -80.3% |
| Taxes | 450/3 | €6,621 | €1,302 | -€5,318 | -80.3% |
| Other amounts payable | 47/48 | €13,355 | €107 | -€13,248 | -99.2% |
| Remuneration, social security and pensions | 62 | €3,820 | €541 | -€3,278 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €3,658 | +€2,041 | +126.1% |
| Other operating charges | 640/8 | - | €170 | +€170 | |
| Gross operating margin | 9900 | €39,181 | €24,544 | -€14,637 | -37.4% |
| Operating profit (loss) | 9901 | €33,744 | €20,174 | -€13,570 | -40.2% |
| Financial income | 75/76B | €40 | €833 | +€793 | +1963.8% |
| Recurring financial income | 75 | €40 | €833 | +€793 | +1963.8% |
| Financial charges | 65/66B | €203 | €191 | -€12 | -6.0% |
| Recurring financial charges | 65 | €203 | €191 | -€12 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €33,582 | €20,817 | -€12,765 | -38.0% |
| Income taxes | 67/77 | €4,066 | €6,703 | +€2,636 | +64.8% |
| Profit (loss) for the period | 9904 | €29,515 | €14,114 | -€15,401 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,515 | €14,114 | -€15,401 | -52.2% |
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 11 October 2026 via checked.be.