"CLEM CONSULT": 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 CONSULT"
Largest movements
- Cash +€6,118
up €6,118 (+8.8%), from €69,448 to €75,565
mainly Other debts (+€63,648) and Net result for the year (+€18,946)
- Deferred charges and accrued income +€1,887
up €1,887 (+116.0%), from €1,626 to €3,513
- Tangible fixed assets -€1,445
down €1,445 (-39.1%), from €3,699 to €2,255
- Other debts +€63,648
up €63,648 (+412.6%), from €15,426 to €79,074
- Profit (loss) carried forward -€59,625
down €59,625 (-100.0%), from €59,625 to €0
- Tax, wage and social debts +€1,987
up €1,987 (+22.7%), from €8,769 to €10,755
of which Taxes: +€1,964
- Trade debts +€1,334
up €1,334 (+3811.4%), from €35 to €1,369
- Gross operating margin +€3,066
up €3,066 (+15.1%), from €20,325 to €23,391
- Taxes +€719
up €719 (+570.8%), from €126 to €845
- Financial charges -€352
down €352 (-23.5%), from €1,496 to €1,144
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 | €87,219 | €94,198 | +€6,979 | +8.0% |
| Fixed assets | 21/28 | €3,699 | €2,255 | -€1,445 | -39.1% |
| Tangible fixed assets | 22/27 | €3,699 | €2,255 | -€1,445 | -39.1% |
| Furniture and vehicles | 24 | €3,699 | €2,255 | -€1,445 | -39.1% |
| Current assets | 29/58 | €83,520 | €91,944 | +€8,424 | +10.1% |
| Amounts receivable within one year | 40/41 | €12,446 | €12,866 | +€419 | +3.4% |
| Trade receivables | 40 | €11,607 | €11,672 | +€64 | +0.6% |
| Other amounts receivable | 41 | €839 | €1,194 | +€355 | +42.3% |
| Cash at bank and in hand | 54/58 | €69,448 | €75,565 | +€6,118 | +8.8% |
| Deferred charges and accrued income | 490/1 | €1,626 | €3,513 | +€1,887 | +116.0% |
| Total equity and liabilities | 10/49 | €87,219 | €94,198 | +€6,979 | +8.0% |
| Equity | 10/15 | €62,625 | €3,000 | -€59,625 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,625 | €0 | -€59,625 | -100.0% |
| Amounts payable | 17/49 | €24,594 | €91,198 | +€66,604 | +270.8% |
| Amounts payable within one year | 42/48 | €24,230 | €91,198 | +€66,968 | +276.4% |
| Trade debts | 44 | €35 | €1,369 | +€1,334 | +3811.4% |
| Suppliers | 440/4 | €35 | €1,369 | +€1,334 | +3811.4% |
| Taxes, remuneration and social security | 45 | €8,769 | €10,755 | +€1,987 | +22.7% |
| Taxes | 450/3 | €5,532 | €7,496 | +€1,964 | +35.5% |
| Remuneration and social security | 454/9 | €3,237 | €3,260 | +€23 | +0.7% |
| Other amounts payable | 47/48 | €15,426 | €79,074 | +€63,648 | +412.6% |
| Accrued charges and deferred income | 492/3 | €364 | €0 | -€364 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,445 | €1,445 | = | 0.0% |
| Other operating charges | 640/8 | €943 | €884 | -€59 | -6.2% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €20,325 | €23,391 | +€3,066 | +15.1% |
| Operating profit (loss) | 9901 | €17,938 | €20,936 | +€2,998 | +16.7% |
| Financial charges | 65/66B | €1,496 | €1,144 | -€352 | -23.5% |
| Recurring financial charges | 65 | €1,496 | €1,144 | -€352 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €16,442 | €19,792 | +€3,350 | +20.4% |
| Income taxes | 67/77 | €126 | €845 | +€719 | +570.8% |
| Profit (loss) for the period | 9904 | €16,316 | €18,946 | +€2,630 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,316 | €18,946 | +€2,630 | +16.1% |
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 12 October 2026 via checked.be.