CLEM IMMO: what changed
Two fiscal 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 IMMO
Largest movements
- Receivables within one year -€94,080
down €94,080 (-100.0%), from €94,080 to €0
- Cash +€90,007
up €90,007 (+656.3%), from €13,714 to €103,721
mainly Receivables within one year (+€94,080) and Depreciation (+€26,804)
- Tangible fixed assets -€26,804
down €26,804 (-15.6%), from €171,741 to €144,937
- Other debts -€21,428
down €21,428 (-19.7%), from €108,856 to €87,429
- Reserves -€10,124
down €10,124 (-6.7%), from €151,914 to €141,791
of which Distributable reserves: -€10,124
- Gross operating margin -€690
down €690 (-3.5%), from €19,682 to €18,992
- Other operating charges +€252
up €252 (+13.1%), from €1,916 to €2,168
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 | €279,535 | €248,658 | -€30,877 | -11.0% |
| Fixed assets | 21/28 | €171,741 | €144,937 | -€26,804 | -15.6% |
| Tangible fixed assets | 22/27 | €171,741 | €144,937 | -€26,804 | -15.6% |
| Land and buildings | 22 | €171,741 | €144,937 | -€26,804 | -15.6% |
| Current assets | 29/58 | €107,794 | €103,721 | -€4,073 | -3.8% |
| Amounts receivable within one year | 40/41 | €94,080 | €0 | -€94,080 | -100.0% |
| Trade receivables | 40 | €94,080 | €0 | -€94,080 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,714 | €103,721 | +€90,007 | +656.3% |
| Total equity and liabilities | 10/49 | €279,535 | €248,658 | -€30,877 | -11.0% |
| Equity | 10/15 | €170,506 | €160,383 | -€10,124 | -5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €151,914 | €141,791 | -€10,124 | -6.7% |
| Tax-exempt reserves | 132 | €66,759 | €66,759 | = | 0.0% |
| Distributable reserves | 133 | €85,155 | €75,031 | -€10,124 | -11.9% |
| Amounts payable | 17/49 | €109,029 | €88,276 | -€20,753 | -19.0% |
| Amounts payable within one year | 42/48 | €109,029 | €88,276 | -€20,753 | -19.0% |
| Trade debts | 44 | €172 | €847 | +€675 | +391.2% |
| Suppliers | 440/4 | €172 | €847 | +€675 | +391.2% |
| Other amounts payable | 47/48 | €108,856 | €87,429 | -€21,428 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,804 | €26,804 | = | 0.0% |
| Other operating charges | 640/8 | €1,916 | €2,168 | +€252 | +13.1% |
| Gross operating margin | 9900 | €19,682 | €18,992 | -€690 | -3.5% |
| Operating profit (loss) | 9901 | -€9,038 | -€9,979 | -€941 | -10.4% |
| Financial charges | 65/66B | €160 | €144 | -€15 | -9.6% |
| Recurring financial charges | 65 | €160 | €144 | -€15 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,198 | -€10,124 | -€926 | -10.1% |
| Profit (loss) for the period | 9904 | -€9,198 | -€10,124 | -€926 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,198 | -€10,124 | -€926 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.