CLEM Autos: 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 Autos
Largest movements
- Stocks and contracts +€29,815
up €29,815 (+314.8%), from €9,472 to €39,287
- Cash +€19,007
up €19,007 (+79.0%), from €24,060 to €43,067
mainly Depreciation (+€33,285) and Other debts (+€31,067)
- Receivables within one year +€14,322
up €14,322 (+110.8%), from €12,921 to €27,243
of which Trade receivables: +€16,711
- Tangible fixed assets +€4,819
up €4,819 (+5.1%), from €94,985 to €99,804
of which Furniture and vehicles: +€10,460
- Other debts +€31,067
up €31,067 (+310.7%), from €10,000 to €41,067
- Short-term financial debts +€25,000
new in 2025: €25,000
- Tax, wage and social debts +€16,371
up €16,371 (+155.8%), from €10,508 to €26,879
of which Taxes: +€13,838
- Current portion of long-term debt -€8,755
down €8,755 (-24.5%), from €35,735 to €26,979
- Reserves +€8,000
up €8,000 (+22.2%), from €36,000 to €44,000
- Gross operating margin +€30,497
up €30,497 (+32.2%), from €94,733 to €125,230
- Staff costs +€19,439
up €19,439 (+70.6%), from €27,524 to €46,964
- Depreciation +€7,039
up €7,039 (+26.8%), from €26,245 to €33,285
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 | €147,365 | €214,731 | +€67,366 | +45.7% |
| Fixed assets | 21/28 | €94,985 | €99,804 | +€4,819 | +5.1% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -31.8% |
| Tangible fixed assets | 22/27 | €94,985 | €99,804 | +€4,819 | +5.1% |
| Plant, machinery and equipment | 23 | €11,002 | €7,294 | -€3,708 | -33.7% |
| Furniture and vehicles | 24 | €68,202 | €78,661 | +€10,460 | +15.3% |
| Leasing and similar rights | 25 | €4,692 | €3,294 | -€1,398 | -29.8% |
| Other tangible fixed assets | 26 | €11,089 | €10,555 | -€534 | -4.8% |
| Current assets | 29/58 | €52,380 | €114,927 | +€62,547 | +119.4% |
| Stocks and contracts in progress | 3 | €9,472 | €39,287 | +€29,815 | +314.8% |
| Stocks | 30/36 | €9,472 | €39,287 | +€29,815 | +314.8% |
| Amounts receivable within one year | 40/41 | €12,921 | €27,243 | +€14,322 | +110.8% |
| Trade receivables | 40 | €9,411 | €26,123 | +€16,711 | +177.6% |
| Other amounts receivable | 41 | €3,510 | €1,121 | -€2,389 | -68.1% |
| Cash at bank and in hand | 54/58 | €24,060 | €43,067 | +€19,007 | +79.0% |
| Deferred charges and accrued income | 490/1 | €5,927 | €5,330 | -€597 | -10.1% |
| Total equity and liabilities | 10/49 | €147,365 | €214,731 | +€67,366 | +45.7% |
| Equity | 10/15 | €41,104 | €49,615 | +€8,511 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €44,000 | +€8,000 | +22.2% |
| Distributable reserves | 133 | €36,000 | €44,000 | +€8,000 | +22.2% |
| Profit (loss) carried forward | 14 | €104 | €615 | +€511 | +493.0% |
| Amounts payable | 17/49 | €106,262 | €165,116 | +€58,854 | +55.4% |
| Amounts payable after more than one year | 17 | €40,292 | €39,468 | -€824 | -2.0% |
| Financial debts | 170/4 | €40,292 | €39,468 | -€824 | -2.0% |
| Amounts payable within one year | 42/48 | €65,969 | €125,648 | +€59,678 | +90.5% |
| Current portion of amounts payable after more than one year | 42 | €35,735 | €26,979 | -€8,755 | -24.5% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €9,727 | €5,722 | -€4,005 | -41.2% |
| Suppliers | 440/4 | €9,727 | €5,722 | -€4,005 | -41.2% |
| Taxes, remuneration and social security | 45 | €10,508 | €26,879 | +€16,371 | +155.8% |
| Taxes | 450/3 | €7,135 | €20,973 | +€13,838 | +193.9% |
| Remuneration and social security | 454/9 | €3,373 | €5,907 | +€2,534 | +75.1% |
| Other amounts payable | 47/48 | €10,000 | €41,067 | +€31,067 | +310.7% |
| Remuneration, social security and pensions | 62 | €27,524 | €46,964 | +€19,439 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,245 | €33,285 | +€7,039 | +26.8% |
| Other operating charges | 640/8 | €4,749 | €5,618 | +€869 | +18.3% |
| Non-recurring operating charges | 66A | €889 | - | -€889 | |
| Gross operating margin | 9900 | €94,733 | €125,230 | +€30,497 | +32.2% |
| Operating profit (loss) | 9901 | €35,325 | €39,364 | +€4,039 | +11.4% |
| Financial income | 75/76B | €772 | €705 | -€67 | -8.7% |
| Recurring financial income | 75 | €772 | €705 | -€67 | -8.7% |
| Financial charges | 65/66B | €2,865 | €3,569 | +€704 | +24.6% |
| Recurring financial charges | 65 | €2,865 | €3,569 | +€704 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €33,232 | €36,500 | +€3,268 | +9.8% |
| Income taxes | 67/77 | €8,576 | €7,988 | -€588 | -6.9% |
| Profit (loss) for the period | 9904 | €24,656 | €28,511 | +€3,855 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,656 | €28,511 | +€3,855 | +15.6% |
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 10 October 2026 via checked.be.