Clem Assur: 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 Assur
Largest movements
- Tangible fixed assets -€16,607
down €16,607 (-50.4%), from €32,973 to €16,366
of which Furniture and vehicles: -€12,816
- Cash -€8,320
down €8,320 (-91.7%), from €9,075 to €754
mainly Other debts (-€12,995) and Net result for the year (-€9,429)
- Receivables within one year +€1,569
up €1,569 (+23.9%), from €6,550 to €8,118
of which Trade receivables: +€3,170
- Other debts -€12,995
down €12,995 (-40.7%), from €31,913 to €18,918
- Profit (loss) carried forward -€9,429
down €9,429, from €552 to -€8,876
- Trade debts -€841
down €841 (-28.0%), from €3,003 to €2,163
- Gross operating margin -€13,762
down €13,762 (-59.5%), from €23,137 to €9,375
- Taxes -€1,209
down €1,209 (-86.4%), from €1,399 to €190
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 | €49,818 | €26,670 | -€23,147 | -46.5% |
| Fixed assets | 21/28 | €33,771 | €17,164 | -€16,607 | -49.2% |
| Tangible fixed assets | 22/27 | €32,973 | €16,366 | -€16,607 | -50.4% |
| Land and buildings | 22 | €15,165 | €11,374 | -€3,791 | -25.0% |
| Furniture and vehicles | 24 | €17,808 | €4,992 | -€12,816 | -72.0% |
| Financial fixed assets | 28 | €798 | €798 | = | 0.0% |
| Current assets | 29/58 | €16,046 | €9,506 | -€6,540 | -40.8% |
| Amounts receivable within one year | 40/41 | €6,550 | €8,118 | +€1,569 | +23.9% |
| Trade receivables | 40 | €4,889 | €8,058 | +€3,170 | +64.8% |
| Other amounts receivable | 41 | €1,661 | €60 | -€1,601 | -96.4% |
| Cash at bank and in hand | 54/58 | €9,075 | €754 | -€8,320 | -91.7% |
| Deferred charges and accrued income | 490/1 | €422 | €634 | +€212 | +50.2% |
| Total equity and liabilities | 10/49 | €49,818 | €26,670 | -€23,147 | -46.5% |
| Equity | 10/15 | €14,710 | €5,282 | -€9,429 | -64.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,958 | €7,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €458 | €458 | = | 0.0% |
| Reserves not available under the articles | 1311 | €458 | €458 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €552 | -€8,876 | -€9,429 | |
| Amounts payable | 17/49 | €35,107 | €21,389 | -€13,718 | -39.1% |
| Amounts payable within one year | 42/48 | €35,107 | €21,389 | -€13,718 | -39.1% |
| Trade debts | 44 | €3,003 | €2,163 | -€841 | -28.0% |
| Suppliers | 440/4 | €3,003 | €2,163 | -€841 | -28.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €191 | €308 | +€117 | +61.3% |
| Taxes | 450/3 | €191 | €308 | +€117 | +61.3% |
| Other amounts payable | 47/48 | €31,913 | €18,918 | -€12,995 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,170 | €17,400 | +€230 | +1.3% |
| Other operating charges | 640/8 | €890 | €911 | +€21 | +2.4% |
| Non-recurring operating charges | 66A | €500 | €230 | -€270 | -54.0% |
| Gross operating margin | 9900 | €23,137 | €9,375 | -€13,762 | -59.5% |
| Operating profit (loss) | 9901 | €4,577 | -€9,166 | -€13,744 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €18 | €72 | +€54 | +311.3% |
| Recurring financial charges | 65 | €18 | €72 | +€54 | +311.3% |
| Profit (loss) for the period before taxes | 9903 | €4,566 | -€9,238 | -€13,804 | |
| Income taxes | 67/77 | €1,399 | €190 | -€1,209 | -86.4% |
| Profit (loss) for the period | 9904 | €3,167 | -€9,429 | -€12,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,167 | -€9,429 | -€12,595 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.