CLEEMPUT BASIEL: 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.
CLEEMPUT BASIEL
Largest movements
- Cash +€1.2m
up €1.2m (+556.5%), from €216,100 to €1.4m
mainly Current investments (+€913,516) and Net result for the year (+€389,916)
- Current investments -€913,516
down €913,516 (-78.0%), from €1.2m to €257,481
- Tangible fixed assets +€78,982
up €78,982 (+253.9%), from €31,110 to €110,092
of which Furniture and vehicles: +€78,266
- Stocks and contracts +€47,203
up €47,203 (+18.0%), from €262,328 to €309,531
- Reserves +€225,545
up €225,545 (+12.1%), from €1.9m to €2.1m
of which Distributable reserves: +€225,545
- Other debts +€156,153
up €156,153 (+260.1%), from €60,039 to €216,191
- Turnover -€1.8m
no longer reported in 2025 (was €1.8m)
- Purchases and services -€1.3m
no longer reported in 2025 (was €1.3m)
- Gross operating margin +€43,433
up €43,433 (+9.3%), from €468,514 to €511,946
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 | €2,152,730 | €2,577,498 | +€424,768 | +19.7% |
| Fixed assets | 21/28 | €31,472 | €110,454 | +€78,982 | +251.0% |
| Tangible fixed assets | 22/27 | €31,110 | €110,092 | +€78,982 | +253.9% |
| Land and buildings | 22 | €4,548 | €12,971 | +€8,423 | +185.2% |
| Plant, machinery and equipment | 23 | €26,562 | €18,855 | -€7,707 | -29.0% |
| Furniture and vehicles | 24 | €0 | €78,266 | +€78,266 | |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €2,121,258 | €2,467,044 | +€345,786 | +16.3% |
| Stocks and contracts in progress | 3 | €262,328 | €309,531 | +€47,203 | +18.0% |
| Stocks | 30/36 | €262,328 | €309,531 | +€47,203 | +18.0% |
| Amounts receivable within one year | 40/41 | €466,532 | €475,446 | +€8,914 | +1.9% |
| Trade receivables | 40 | €248,912 | €243,462 | -€5,450 | -2.2% |
| Other amounts receivable | 41 | €217,621 | €231,984 | +€14,363 | +6.6% |
| Current investments | 50/53 | €1,170,996 | €257,481 | -€913,516 | -78.0% |
| Cash at bank and in hand | 54/58 | €216,100 | €1,418,691 | +€1.2m | +556.5% |
| Deferred charges and accrued income | 490/1 | €5,301 | €5,895 | +€594 | +11.2% |
| Total equity and liabilities | 10/49 | €2,152,730 | €2,577,498 | +€424,768 | +19.7% |
| Equity | 10/15 | €1,884,060 | €2,109,605 | +€225,545 | +12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,865,468 | €2,091,013 | +€225,545 | +12.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,500 | €47,500 | = | 0.0% |
| Distributable reserves | 133 | €1,816,109 | €2,041,654 | +€225,545 | +12.4% |
| Provisions and deferred taxes | 16 | €20,856 | €20,856 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,856 | €20,856 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,856 | €20,856 | = | 0.0% |
| Amounts payable | 17/49 | €247,814 | €447,037 | +€199,223 | +80.4% |
| Amounts payable within one year | 42/48 | €247,814 | €446,564 | +€198,750 | +80.2% |
| Trade debts | 44 | €78,170 | €96,450 | +€18,279 | +23.4% |
| Suppliers | 440/4 | €78,170 | €96,450 | +€18,279 | +23.4% |
| Advances received on contracts in progress | 46 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €109,605 | €133,903 | +€24,298 | +22.2% |
| Taxes | 450/3 | €109,605 | €133,903 | +€24,298 | +22.2% |
| Other amounts payable | 47/48 | €60,039 | €216,191 | +€156,153 | +260.1% |
| Accrued charges and deferred income | 492/3 | - | €473 | +€473 | |
| Turnover | 70 | €1,781,232 | - | -€1.8m | |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,320,656 | - | -€1.3m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,944 | €19,555 | +€11,611 | +146.2% |
| Other operating charges | 640/8 | €4,474 | €1,033 | -€3,441 | -76.9% |
| Gross operating margin | 9900 | €468,514 | €511,946 | +€43,433 | +9.3% |
| Operating profit (loss) | 9901 | €456,095 | €491,358 | +€35,263 | +7.7% |
| Financial income | 75/76B | €86,756 | €91,335 | +€4,579 | +5.3% |
| Recurring financial income | 75 | €12,455 | €34,612 | +€22,157 | +177.9% |
| Non-recurring financial income | 76B | €74,301 | €56,723 | -€17,578 | -23.7% |
| Financial charges | 65/66B | €2,816 | €9,409 | +€6,593 | +234.1% |
| Recurring financial charges | 65 | €2,816 | €9,409 | +€6,593 | +234.1% |
| Profit (loss) for the period before taxes | 9903 | €540,035 | €573,284 | +€33,249 | +6.2% |
| Income taxes | 67/77 | €169,438 | €183,368 | +€13,930 | +8.2% |
| Profit (loss) for the period | 9904 | €370,597 | €389,916 | +€19,319 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €370,597 | €389,916 | +€19,319 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.