Clécam: 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.
Clécam
Largest movements
- Receivables within one year +€3,841
up €3,841 (+2.0%), from €193,903 to €197,743
of which Trade receivables: +€3,630
- Tax, wage and social debts +€7,522
up €7,522 (+60.8%), from €12,375 to €19,897
of which Taxes: +€7,522
- Gross operating margin +€17,658
up €17,658 (+83.9%), from €21,054 to €38,712
- Taxes +€8,836
up €8,836 (+97.4%), from €9,069 to €17,905
- Financial charges -€2,976
down €2,976 (-84.9%), from €3,507 to €530
- Financial income +€1,018
up €1,018 (+9.9%), from €10,288 to €11,306
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 | €259,729 | €263,155 | +€3,426 | +1.3% |
| Fixed assets | 21/28 | €32,063 | €33,802 | +€1,739 | +5.4% |
| Tangible fixed assets | 22/27 | €1,823 | €3,562 | +€1,739 | +95.4% |
| Furniture and vehicles | 24 | €1,823 | €3,562 | +€1,739 | +95.4% |
| Financial fixed assets | 28 | €30,240 | €30,240 | = | 0.0% |
| Current assets | 29/58 | €227,666 | €229,353 | +€1,687 | +0.7% |
| Amounts receivable within one year | 40/41 | €193,903 | €197,743 | +€3,841 | +2.0% |
| Trade receivables | 40 | €10,890 | €14,520 | +€3,630 | +33.3% |
| Other amounts receivable | 41 | €183,013 | €183,223 | +€211 | +0.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,726 | €25,377 | -€2,349 | -8.5% |
| Deferred charges and accrued income | 490/1 | €6,038 | €6,234 | +€196 | +3.2% |
| Total equity and liabilities | 10/49 | €259,729 | €263,155 | +€3,426 | +1.3% |
| Equity | 10/15 | €234,734 | €232,586 | -€2,148 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,534 | €226,386 | -€2,148 | -0.9% |
| Distributable reserves | 133 | €228,534 | €226,386 | -€2,148 | -0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,995 | €30,570 | +€5,574 | +22.3% |
| Amounts payable within one year | 42/48 | €21,310 | €27,136 | +€5,826 | +27.3% |
| Trade debts | 44 | €792 | €652 | -€140 | -17.7% |
| Suppliers | 440/4 | €792 | €652 | -€140 | -17.7% |
| Taxes, remuneration and social security | 45 | €12,375 | €19,897 | +€7,522 | +60.8% |
| Taxes | 450/3 | €9,763 | €17,285 | +€7,522 | +77.0% |
| Remuneration and social security | 454/9 | €2,612 | €2,612 | = | 0.0% |
| Other amounts payable | 47/48 | €8,143 | €6,587 | -€1,556 | -19.1% |
| Accrued charges and deferred income | 492/3 | €3,685 | €3,434 | -€252 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €854 | +€323 | +60.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €21,054 | €38,712 | +€17,658 | +83.9% |
| Operating profit (loss) | 9901 | €20,009 | €37,330 | +€17,321 | +86.6% |
| Financial income | 75/76B | €10,288 | €11,306 | +€1,018 | +9.9% |
| Recurring financial income | 75 | €10,288 | €11,306 | +€1,018 | +9.9% |
| Financial charges | 65/66B | €3,507 | €530 | -€2,976 | -84.9% |
| Recurring financial charges | 65 | €3,507 | €530 | -€2,976 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €26,790 | €48,105 | +€21,315 | +79.6% |
| Income taxes | 67/77 | €9,069 | €17,905 | +€8,836 | +97.4% |
| Profit (loss) for the period | 9904 | €17,721 | €30,201 | +€12,479 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,721 | €30,201 | +€12,479 | +70.4% |
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 5 October 2026 via checked.be.