CLEEMPATH: 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.
CLEEMPATH
Largest movements
- Receivables within one year +€359,177
up €359,177 (+131.0%), from €274,212 to €633,390
of which Other amounts receivable: +€358,977
- Current investments +€44,642
up €44,642 (+16.5%), from €270,000 to €314,642
- Deferred charges and accrued income +€24,673
up €24,673 (+5559.0%), from €444 to €25,117
- Reserves +€321,475
up €321,475 (+46.6%), from €689,283 to €1.0m
- Tax, wage and social debts +€98,984
up €98,984 (+93.4%), from €105,931 to €204,915
of which Taxes: +€101,296
- Financial income +€22,186
up €22,186 (+2240987.9%), from €1 to €22,187
- Gross operating margin -€17,731
down €17,731 (-4.1%), from €427,768 to €410,037
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 | €800,303 | €1,218,341 | +€418,038 | +52.2% |
| Fixed assets | 21/28 | €25,419 | €23,516 | -€1,903 | -7.5% |
| Tangible fixed assets | 22/27 | €25,419 | €23,516 | -€1,903 | -7.5% |
| Furniture and vehicles | 24 | €25,419 | €23,516 | -€1,903 | -7.5% |
| Current assets | 29/58 | €774,884 | €1,194,825 | +€419,941 | +54.2% |
| Amounts receivable within one year | 40/41 | €274,212 | €633,390 | +€359,177 | +131.0% |
| Trade receivables | 40 | - | €200 | +€200 | |
| Other amounts receivable | 41 | €274,212 | €633,190 | +€358,977 | +130.9% |
| Current investments | 50/53 | €270,000 | €314,642 | +€44,642 | +16.5% |
| Cash at bank and in hand | 54/58 | €230,228 | €221,677 | -€8,551 | -3.7% |
| Deferred charges and accrued income | 490/1 | €444 | €25,117 | +€24,673 | +5559.0% |
| Total equity and liabilities | 10/49 | €800,303 | €1,218,341 | +€418,038 | +52.2% |
| Equity | 10/15 | €691,783 | €1,013,258 | +€321,475 | +46.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €689,283 | €1,010,758 | +€321,475 | +46.6% |
| Distributable reserves | 133 | €689,283 | €1,010,758 | +€321,475 | +46.6% |
| Amounts payable | 17/49 | €108,520 | €205,083 | +€96,564 | +89.0% |
| Amounts payable within one year | 42/48 | €108,520 | €205,083 | +€96,564 | +89.0% |
| Trade debts | 44 | €363 | €168 | -€195 | -53.6% |
| Suppliers | 440/4 | €363 | €168 | -€195 | -53.6% |
| Taxes, remuneration and social security | 45 | €105,931 | €204,915 | +€98,984 | +93.4% |
| Taxes | 450/3 | €100,931 | €202,227 | +€101,296 | +100.4% |
| Remuneration and social security | 454/9 | €5,000 | €2,688 | -€2,312 | -46.2% |
| Other amounts payable | 47/48 | €2,226 | €0 | -€2,226 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,013 | €6,782 | +€2,769 | +69.0% |
| Other operating charges | 640/8 | €312 | €654 | +€342 | +109.6% |
| Gross operating margin | 9900 | €427,768 | €410,037 | -€17,731 | -4.1% |
| Operating profit (loss) | 9901 | €423,442 | €402,600 | -€20,842 | -4.9% |
| Financial income | 75/76B | €1 | €22,187 | +€22,186 | +2240987.9% |
| Recurring financial income | 75 | €1 | €22,187 | +€22,186 | +2240987.9% |
| Financial charges | 65/66B | €144 | €2,016 | +€1,873 | +1304.5% |
| Recurring financial charges | 65 | €144 | €2,016 | +€1,873 | +1304.5% |
| Profit (loss) for the period before taxes | 9903 | €423,300 | €422,771 | -€529 | -0.1% |
| Income taxes | 67/77 | €100,931 | €101,296 | +€365 | +0.4% |
| Profit (loss) for the period | 9904 | €322,369 | €321,475 | -€894 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €322,369 | €321,475 | -€894 | -0.3% |
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 8 October 2026 via checked.be.