CLAYON: what changed
Two fiscal 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.
CLAYON
Largest movements
- Receivables within one year -€11,671
down €11,671 (-19.6%), from €59,638 to €47,967
of which Trade receivables: -€10,915
- Tangible fixed assets -€5,419
down €5,419 (-36.7%), from €14,746 to €9,327
of which Furniture and vehicles: -€4,005
- Trade debts -€10,375
down €10,375 (-70.3%), from €14,758 to €4,383
- Profit (loss) carried forward -€4,938
down €4,938 (-35.9%), from €13,755 to €8,817
- Tax, wage and social debts -€1,710
down €1,710 (-36.3%), from €4,711 to €3,001
- Current portion of long-term debt -€1,168
down €1,168 (-8.0%), from €14,575 to €13,407
- Financial income -€4,524
down €4,524 (-99.0%), from €4,569 to €45
- Gross operating margin -€3,171
down €3,171 (-44.8%), from €7,073 to €3,902
- Other operating charges -€2,275
down €2,275 (-78.2%), from €2,910 to €635
- Taxes -€679
down €679 (-62.6%), from €1,085 to €406
- Depreciation +€517
up €517 (+10.5%), from €4,902 to €5,419
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 | €82,018 | €64,601 | -€17,417 | -21.2% |
| Fixed assets | 21/28 | €14,746 | €9,327 | -€5,419 | -36.7% |
| Tangible fixed assets | 22/27 | €14,746 | €9,327 | -€5,419 | -36.7% |
| Plant, machinery and equipment | 23 | €2,119 | €705 | -€1,414 | -66.7% |
| Furniture and vehicles | 24 | €12,627 | €8,622 | -€4,005 | -31.7% |
| Current assets | 29/58 | €67,272 | €55,274 | -€11,998 | -17.8% |
| Amounts receivable within one year | 40/41 | €59,638 | €47,967 | -€11,671 | -19.6% |
| Trade receivables | 40 | €30,642 | €19,727 | -€10,915 | -35.6% |
| Other amounts receivable | 41 | €28,996 | €28,240 | -€756 | -2.6% |
| Cash at bank and in hand | 54/58 | €7,496 | €6,938 | -€558 | -7.4% |
| Deferred charges and accrued income | 490/1 | €138 | €369 | +€231 | +167.4% |
| Total equity and liabilities | 10/49 | €82,018 | €64,601 | -€17,417 | -21.2% |
| Equity | 10/15 | €21,815 | €16,877 | -€4,938 | -22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,755 | €8,817 | -€4,938 | -35.9% |
| Amounts payable | 17/49 | €60,203 | €47,724 | -€12,479 | -20.7% |
| Amounts payable after more than one year | 17 | €26,159 | €26,933 | +€774 | +3.0% |
| Financial debts | 170/4 | €26,159 | €26,933 | +€774 | +3.0% |
| Amounts payable within one year | 42/48 | €34,044 | €20,791 | -€13,253 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €14,575 | €13,407 | -€1,168 | -8.0% |
| Trade debts | 44 | €14,758 | €4,383 | -€10,375 | -70.3% |
| Suppliers | 440/4 | €14,758 | €4,383 | -€10,375 | -70.3% |
| Taxes, remuneration and social security | 45 | €4,711 | €3,001 | -€1,710 | -36.3% |
| Taxes | 450/3 | €4,711 | €3,001 | -€1,710 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,902 | €5,419 | +€517 | +10.5% |
| Other operating charges | 640/8 | €2,910 | €635 | -€2,275 | -78.2% |
| Gross operating margin | 9900 | €7,073 | €3,902 | -€3,171 | -44.8% |
| Operating profit (loss) | 9901 | -€739 | -€2,152 | -€1,413 | -191.2% |
| Financial income | 75/76B | €4,569 | €45 | -€4,524 | -99.0% |
| Recurring financial income | 75 | €4,569 | €45 | -€4,524 | -99.0% |
| Financial charges | 65/66B | €2,202 | €2,425 | +€223 | +10.1% |
| Recurring financial charges | 65 | €2,202 | €2,425 | +€223 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,628 | -€4,532 | -€6,160 | |
| Income taxes | 67/77 | €1,085 | €406 | -€679 | -62.6% |
| Profit (loss) for the period | 9904 | €543 | -€4,938 | -€5,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €543 | -€4,938 | -€5,481 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.