Clem': 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.
Clem'
Largest movements
- Receivables within one year +€295
new in 2025: €295
of which Other amounts receivable: +€290
- Cash +€259
new in 2025: €259
mainly Other debts (+€13,253)
- Other debts +€13,253
new in 2025: €13,253
- Profit (loss) carried forward -€6,881
down €6,881 (-105%), from -€6,582 to -€13,462
- Trade debts -€5,817
down €5,817 (-88.4%), from €6,582 to €764
- Gross operating margin +€1,433
up €1,433 (+21.8%), from -€6,582 to -€5,149
- Financial charges +€945
new in 2025: €945
- Other operating charges +€787
new in 2025: €787
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 | - | €555 | +€555 | |
| Current assets | 29/58 | - | €555 | +€555 | |
| Amounts receivable within one year | 40/41 | - | €295 | +€295 | |
| Trade receivables | 40 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | - | €259 | +€259 | |
| Total equity and liabilities | 10/49 | - | €555 | +€555 | |
| Equity | 10/15 | -€6,582 | -€13,462 | -€6,881 | -105% |
| Profit (loss) carried forward | 14 | -€6,582 | -€13,462 | -€6,881 | -105% |
| Amounts payable | 17/49 | €6,582 | €14,017 | +€7,435 | +113% |
| Amounts payable within one year | 42/48 | €6,582 | €14,017 | +€7,435 | +113% |
| Trade debts | 44 | €6,582 | €764 | -€5,817 | -88.4% |
| Suppliers | 440/4 | €6,582 | €764 | -€5,817 | -88.4% |
| Other amounts payable | 47/48 | - | €13,253 | +€13,253 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€6,582 | -€5,149 | +€1,433 | +21.8% |
| Operating profit (loss) | 9901 | -€6,582 | -€5,936 | +€646 | +9.8% |
| Financial charges | 65/66B | - | €945 | +€945 | |
| Recurring financial charges | 65 | - | €945 | +€945 | |
| Profit (loss) for the period before taxes | 9903 | -€6,582 | -€6,881 | -€299 | -4.5% |
| Profit (loss) for the period | 9904 | -€6,582 | -€6,881 | -€299 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,582 | -€6,881 | -€299 | -4.5% |
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 15 October 2026 via checked.be.