CLEEMPUT ISOL: 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 ISOL
Largest movements
- Receivables within one year -€295,656
down €295,656 (-28.0%), from €1.1m to €760,996
of which Trade receivables: -€319,664
- Current investments -€145,143
down €145,143 (-100%), from €145,143 to €0
- Cash -€32,969
down €32,969 (-5.1%), from €647,276 to €614,307
mainly Contributions, distributions and other (-€800,000) and Tax, wage and social debts (-€35,337)
- Stocks and contracts +€21,131
up €21,131 (+70.4%), from €30,000 to €51,131
- Reserves -€715,788
down €715,788 (-47.9%), from €1.5m to €777,948
of which Distributable reserves: -€715,788
- Other debts +€304,686
up €304,686 (+5,733%), from €5,314 to €310,000
- Tax, wage and social debts -€35,337
down €35,337 (-36.4%), from €96,959 to €61,622
of which Remuneration and social security: -€31,524
- Short-term financial debts -€26,485
down €26,485 (-100%), from €26,485 to €0
- Staff costs -€127,147
down €127,147 (-14.1%), from €899,994 to €772,847
- Gross operating margin -€126,373
down €126,373 (-12.1%), from €1.0m to €920,669
- Write-downs +€29,577
new in 2025: €29,577
- Taxes -€13,705
down €13,705 (-30.1%), from €45,591 to €31,886
- Financial charges +€10,799
up €10,799, from -€6,112 to €4,687
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.
Derived cash bridge
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 | €1,925,832 | €1,463,054 | -€462,778 | -24.0% |
| Fixed assets | 21/28 | €34,829 | €24,912 | -€9,916 | -28.5% |
| Tangible fixed assets | 22/27 | €29,133 | €19,217 | -€9,916 | -34.0% |
| Plant, machinery and equipment | 23 | €5,615 | €4,368 | -€1,247 | -22.2% |
| Furniture and vehicles | 24 | €7,346 | €3,429 | -€3,917 | -53.3% |
| Other tangible fixed assets | 26 | €16,173 | €11,420 | -€4,753 | -29.4% |
| Financial fixed assets | 28 | €5,695 | €5,695 | = | 0.0% |
| Current assets | 29/58 | €1,891,004 | €1,438,142 | -€452,862 | -23.9% |
| Stocks and contracts in progress | 3 | €30,000 | €51,131 | +€21,131 | +70.4% |
| Stocks | 30/36 | €30,000 | €51,131 | +€21,131 | +70.4% |
| Amounts receivable within one year | 40/41 | €1,056,653 | €760,996 | -€295,656 | -28.0% |
| Trade receivables | 40 | €995,098 | €675,434 | -€319,664 | -32.1% |
| Other amounts receivable | 41 | €61,555 | €85,563 | +€24,008 | +39.0% |
| Current investments | 50/53 | €145,143 | €0 | -€145,143 | -100% |
| Cash at bank and in hand | 54/58 | €647,276 | €614,307 | -€32,969 | -5.1% |
| Deferred charges and accrued income | 490/1 | €11,932 | €11,707 | -€225 | -1.9% |
| Total equity and liabilities | 10/49 | €1,925,832 | €1,463,054 | -€462,778 | -24.0% |
| Equity | 10/15 | €1,512,336 | €796,548 | -€715,788 | -47.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,493,736 | €777,948 | -€715,788 | -47.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,474,986 | €759,198 | -€715,788 | -48.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €413,496 | €666,506 | +€253,009 | +61.2% |
| Amounts payable within one year | 42/48 | €412,468 | €665,382 | +€252,913 | +61.3% |
| Financial debts | 43 | €26,485 | €0 | -€26,485 | -100% |
| Credit institutions | 430/8 | €26,485 | €0 | -€26,485 | -100% |
| Trade debts | 44 | €283,710 | €293,760 | +€10,050 | +3.5% |
| Suppliers | 440/4 | €283,710 | €293,760 | +€10,050 | +3.5% |
| Taxes, remuneration and social security | 45 | €96,959 | €61,622 | -€35,337 | -36.4% |
| Taxes | 450/3 | €4,893 | €1,081 | -€3,813 | -77.9% |
| Remuneration and social security | 454/9 | €92,066 | €60,542 | -€31,524 | -34.2% |
| Other amounts payable | 47/48 | €5,314 | €310,000 | +€304,686 | +5,733% |
| Accrued charges and deferred income | 492/3 | €1,028 | €1,124 | +€96 | +9.3% |
| Remuneration, social security and pensions | 62 | €899,994 | €772,847 | -€127,147 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,164 | €11,371 | -€793 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,577 | +€29,577 | |
| Other operating charges | 640/8 | €2,107 | €1,885 | -€221 | -10.5% |
| Non-recurring operating charges | 66A | €5,986 | €354 | -€5,632 | -94.1% |
| Gross operating margin | 9900 | €1,047,042 | €920,669 | -€126,373 | -12.1% |
| Operating profit (loss) | 9901 | €126,790 | €104,634 | -€22,156 | -17.5% |
| Financial income | 75/76B | €16,938 | €16,150 | -€788 | -4.7% |
| Recurring financial income | 75 | €16,938 | €16,150 | -€788 | -4.7% |
| Financial charges | 65/66B | -€6,112 | €4,687 | +€10,799 | |
| Recurring financial charges | 65 | -€6,112 | €4,687 | +€10,799 | |
| Profit (loss) for the period before taxes | 9903 | €149,841 | €116,098 | -€33,743 | -22.5% |
| Income taxes | 67/77 | €45,591 | €31,886 | -€13,705 | -30.1% |
| Profit (loss) for the period | 9904 | €104,250 | €84,212 | -€20,038 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €104,250 | €84,212 | -€20,038 | -19.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.