CLEEREMANS & DESTROOPER: 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.
CLEEREMANS & DESTROOPER
Largest movements
- Current investments -€337,051
down €337,051 (-19.8%), from €1.7m to €1.4m
- Cash +€180,767
up €180,767 (+99.0%), from €182,680 to €363,446
mainly Current investments (+€337,051) and Depreciation (+€13,375)
- Reserves -€148,315
down €148,315 (-5.7%), from €2.6m to €2.5m
of which Distributable reserves: -€148,315
- Gross operating margin -€37,551
down €37,551 (-2,415%), from -€1,555 to -€39,105
- Financial charges +€23,831
up €23,831, from -€21,300 to €2,531
- Taxes -€13,962
down €13,962 (-84.3%), from €16,567 to €2,606
- Financial income -€7,332
down €7,332 (-11.0%), from €66,797 to €59,464
of which Financial income: -€7,332
- Depreciation +€1,488
up €1,488 (+12.5%), from €11,888 to €13,375
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 | €2,663,521 | €2,510,753 | -€152,769 | -5.7% |
| Fixed assets | 21/28 | €246,269 | €239,831 | -€6,438 | -2.6% |
| Tangible fixed assets | 22/27 | €246,269 | €239,831 | -€6,438 | -2.6% |
| Land and buildings | 22 | €236,856 | €226,657 | -€10,200 | -4.3% |
| Furniture and vehicles | 24 | €9,413 | €13,174 | +€3,761 | +40.0% |
| Current assets | 29/58 | €2,417,253 | €2,270,922 | -€146,331 | -6.1% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,640 | €38,538 | +€11,898 | +44.7% |
| Other amounts receivable | 41 | €26,640 | €38,538 | +€11,898 | +44.7% |
| Current investments | 50/53 | €1,704,321 | €1,367,270 | -€337,051 | -19.8% |
| Cash at bank and in hand | 54/58 | €182,680 | €363,446 | +€180,767 | +99.0% |
| Deferred charges and accrued income | 490/1 | €3,611 | €1,668 | -€1,944 | -53.8% |
| Total equity and liabilities | 10/49 | €2,663,521 | €2,510,753 | -€152,769 | -5.7% |
| Equity | 10/15 | €2,629,052 | €2,480,737 | -€148,315 | -5.6% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €2,603,052 | €2,454,737 | -€148,315 | -5.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,603,052 | €2,454,737 | -€148,315 | -5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,470 | €30,016 | -€4,454 | -12.9% |
| Amounts payable within one year | 42/48 | €34,470 | €30,016 | -€4,454 | -12.9% |
| Trade debts | 44 | €3,648 | €674 | -€2,973 | -81.5% |
| Suppliers | 440/4 | €3,648 | €674 | -€2,973 | -81.5% |
| Taxes, remuneration and social security | 45 | €11,267 | €9,956 | -€1,310 | -11.6% |
| Taxes | 450/3 | €11,267 | €9,956 | -€1,310 | -11.6% |
| Other amounts payable | 47/48 | €19,555 | €19,385 | -€170 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,888 | €13,375 | +€1,488 | +12.5% |
| Other operating charges | 640/8 | €4,550 | €5,418 | +€868 | +19.1% |
| Gross operating margin | 9900 | -€1,555 | -€39,105 | -€37,551 | -2,415% |
| Operating profit (loss) | 9901 | -€17,992 | -€57,899 | -€39,907 | -222% |
| Financial income | 75/76B | €66,797 | €59,464 | -€7,332 | -11.0% |
| Recurring financial income | 75 | €66,797 | €59,464 | -€7,332 | -11.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | -€21,300 | €2,531 | +€23,831 | |
| Recurring financial charges | 65 | -€21,300 | €2,531 | +€23,831 | |
| Profit (loss) for the period before taxes | 9903 | €70,104 | -€966 | -€71,070 | |
| Income taxes | 67/77 | €16,567 | €2,606 | -€13,962 | -84.3% |
| Profit (loss) for the period | 9904 | €53,537 | -€3,571 | -€57,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,537 | -€3,571 | -€57,109 |
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 29 October 2026 via checked.be.