Cleirbaut KMO units: 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.
Cleirbaut KMO units
Largest movements
- Receivables within one year -€64,335
down €64,335 (-60.1%), from €107,102 to €42,768
of which Trade receivables: -€78,085
- Cash +€59,028
up €59,028 (+119,829%), from €49 to €59,077
mainly Other debts (+€117,014) and Receivables within one year (+€64,335)
- Tangible fixed assets -€15,134
down €15,134 (-2.4%), from €628,954 to €613,821
- Other debts +€117,014
up €117,014 (+21.5%), from €543,988 to €661,002
- Advances received -€72,500
down €72,500 (-100%), from €72,500 to €0
- Trade debts -€35,691
down €35,691 (-72.1%), from €49,531 to €13,840
- Profit (loss) carried forward -€21,062
down €21,062 (-70.5%), from €29,890 to €8,828
- Gross operating margin +€40,847
up €40,847, from -€19,110 to €21,737
- Financial charges -€20,615
down €20,615 (-72.7%), from €28,351 to €7,736
of which Non-recurring financial charges: -€21,759
- Write-downs +€19,101
new in 2025: €19,101
- Other operating charges -€8,948
down €8,948 (-86.8%), from €10,312 to €1,365
- Financial income +€537
up €537 (+1,790,633%), from €0 to €537
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 | €737,505 | €719,888 | -€17,617 | -2.4% |
| Fixed assets | 21/28 | €630,069 | €615,231 | -€14,839 | -2.4% |
| Tangible fixed assets | 22/27 | €628,954 | €613,821 | -€15,134 | -2.4% |
| Land and buildings | 22 | €628,954 | €613,821 | -€15,134 | -2.4% |
| Financial fixed assets | 28 | €1,115 | €1,410 | +€295 | +26.5% |
| Current assets | 29/58 | €107,435 | €104,658 | -€2,778 | -2.6% |
| Amounts receivable within one year | 40/41 | €107,102 | €42,768 | -€64,335 | -60.1% |
| Trade receivables | 40 | €93,152 | €15,068 | -€78,085 | -83.8% |
| Other amounts receivable | 41 | €13,950 | €27,700 | +€13,750 | +98.6% |
| Cash at bank and in hand | 54/58 | €49 | €59,077 | +€59,028 | +119,829% |
| Deferred charges and accrued income | 490/1 | €284 | €2,813 | +€2,529 | +891% |
| Total equity and liabilities | 10/49 | €737,505 | €719,888 | -€17,617 | -2.4% |
| Equity | 10/15 | €50,350 | €29,288 | -€21,062 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,890 | €8,828 | -€21,062 | -70.5% |
| Amounts payable | 17/49 | €687,155 | €690,600 | +€3,445 | +0.5% |
| Amounts payable within one year | 42/48 | €686,294 | €683,044 | -€3,250 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €5,140 | €0 | -€5,140 | -100% |
| Trade debts | 44 | €49,531 | €13,840 | -€35,691 | -72.1% |
| Suppliers | 440/4 | €49,531 | €13,840 | -€35,691 | -72.1% |
| Advances received on contracts in progress | 46 | €72,500 | €0 | -€72,500 | -100% |
| Taxes, remuneration and social security | 45 | €15,135 | €8,202 | -€6,933 | -45.8% |
| Taxes | 450/3 | €15,135 | €8,202 | -€6,933 | -45.8% |
| Other amounts payable | 47/48 | €543,988 | €661,002 | +€117,014 | +21.5% |
| Accrued charges and deferred income | 492/3 | €861 | €7,556 | +€6,695 | +778% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,134 | €15,134 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,101 | +€19,101 | |
| Other operating charges | 640/8 | €10,312 | €1,365 | -€8,948 | -86.8% |
| Gross operating margin | 9900 | -€19,110 | €21,737 | +€40,847 | |
| Operating profit (loss) | 9901 | -€44,556 | -€13,863 | +€30,694 | +68.9% |
| Financial income | 75/76B | €0 | €537 | +€537 | +1,790,633% |
| Recurring financial income | 75 | €0 | €537 | +€537 | +1,790,633% |
| Financial charges | 65/66B | €28,351 | €7,736 | -€20,615 | -72.7% |
| Recurring financial charges | 65 | €6,592 | €7,736 | +€1,144 | +17.4% |
| Non-recurring financial charges | 66B | €21,759 | €0 | -€21,759 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€72,907 | -€21,062 | +€51,846 | +71.1% |
| Profit (loss) for the period | 9904 | -€72,907 | -€21,062 | +€51,846 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,907 | -€21,062 | +€51,846 | +71.1% |
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 29 October 2026 via checked.be.