CLEEMPUT: 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.
CLEEMPUT
Largest movements
- Receivables within one year +€50,970
up €50,970 (+909.2%), from €5,606 to €56,576
of which Trade receivables: +€29,560
- Cash -€38,669
down €38,669 (-82.4%), from €46,922 to €8,254
mainly Receivables within one year (-€50,970) and Other debts (-€17,486)
- Other debts -€17,486
down €17,486 (-100.0%), from €17,486 to €0
- Trade debts +€14,706
up €14,706 (+5272.7%), from €279 to €14,985
- Reserves +€5,726
up €5,726 (+24.9%), from €22,987 to €28,713
- Profit (loss) carried forward +€4,805
up €4,805, from -€4,805 to €0
- Tax, wage and social debts +€2,102
new in 2025: €2,102
- Gross operating margin +€8,998
up €8,998 (+149.9%), from €6,002 to €15,000
- Taxes +€3,190
up €3,190 (+773.8%), from €412 to €3,602
- Other operating charges -€397
down €397 (-73.4%), from €541 to €144
- Depreciation -€280
down €280 (-30.2%), from €928 to €648
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 | €54,547 | €66,201 | +€11,654 | +21.4% |
| Fixed assets | 21/28 | €2,019 | €1,371 | -€648 | -32.1% |
| Tangible fixed assets | 22/27 | €2,019 | €1,371 | -€648 | -32.1% |
| Plant, machinery and equipment | 23 | €801 | €458 | -€343 | -42.8% |
| Other tangible fixed assets | 26 | €1,217 | €913 | -€304 | -25.0% |
| Current assets | 29/58 | €52,528 | €64,830 | +€12,302 | +23.4% |
| Amounts receivable within one year | 40/41 | €5,606 | €56,576 | +€50,970 | +909.2% |
| Trade receivables | 40 | €3,538 | €33,097 | +€29,560 | +835.6% |
| Other amounts receivable | 41 | €2,068 | €23,479 | +€21,411 | +1035.3% |
| Cash at bank and in hand | 54/58 | €46,922 | €8,254 | -€38,669 | -82.4% |
| Total equity and liabilities | 10/49 | €54,547 | €66,201 | +€11,654 | +21.4% |
| Equity | 10/15 | €36,782 | €47,313 | +€10,531 | +28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,987 | €28,713 | +€5,726 | +24.9% |
| Distributable reserves | 133 | €22,987 | €28,713 | +€5,726 | +24.9% |
| Profit (loss) carried forward | 14 | -€4,805 | €0 | +€4,805 | |
| Amounts payable | 17/49 | €17,765 | €18,888 | +€1,123 | +6.3% |
| Amounts payable within one year | 42/48 | €17,765 | €17,087 | -€677 | -3.8% |
| Trade debts | 44 | €279 | €14,985 | +€14,706 | +5272.7% |
| Suppliers | 440/4 | €279 | €14,985 | +€14,706 | +5272.7% |
| Taxes, remuneration and social security | 45 | - | €2,102 | +€2,102 | |
| Taxes | 450/3 | - | €2,102 | +€2,102 | |
| Other amounts payable | 47/48 | €17,486 | €0 | -€17,486 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €1,801 | +€1,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €648 | -€280 | -30.2% |
| Other operating charges | 640/8 | €541 | €144 | -€397 | -73.4% |
| Gross operating margin | 9900 | €6,002 | €15,000 | +€8,998 | +149.9% |
| Operating profit (loss) | 9901 | €4,533 | €14,208 | +€9,675 | +213.4% |
| Financial income | 75/76B | €1 | €44 | +€43 | +3213.5% |
| Recurring financial income | 75 | €1 | €44 | +€43 | +3213.5% |
| Financial charges | 65/66B | €0 | €120 | +€120 | |
| Recurring financial charges | 65 | €0 | €120 | +€120 | |
| Profit (loss) for the period before taxes | 9903 | €4,535 | €14,133 | +€9,598 | +211.7% |
| Income taxes | 67/77 | €412 | €3,602 | +€3,190 | +773.8% |
| Profit (loss) for the period | 9904 | €4,122 | €10,531 | +€6,408 | +155.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,122 | €10,531 | +€6,408 | +155.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.