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
- Tangible fixed assets -€36,560
down €36,560 (-4.0%), from €913,043 to €876,482
of which Land and buildings: -€41,182
- Cash +€13,638
up €13,638 (+45.2%), from €30,179 to €43,817
mainly Depreciation (+€59,749) and Net result for the year (+€28,446)
- Debts after one year -€41,494
down €41,494 (-4.6%), from €896,102 to €854,608
- Profit (loss) carried forward +€28,446
up €28,446 (+59.3%), from -€47,940 to -€19,494
- Trade debts -€18,875
down €18,875 (-84.5%), from €22,346 to €3,471
- Gross operating margin +€28,606
up €28,606 (+35.6%), from €80,323 to €108,930
- Depreciation +€9,798
up €9,798 (+19.6%), from €49,952 to €59,749
- Financial charges +€1,569
up €1,569 (+8.7%), from €18,023 to €19,592
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 | €952,425 | €922,121 | -€30,304 | -3.2% |
| Fixed assets | 21/28 | €913,243 | €876,682 | -€36,560 | -4.0% |
| Tangible fixed assets | 22/27 | €913,043 | €876,482 | -€36,560 | -4.0% |
| Land and buildings | 22 | €911,090 | €869,908 | -€41,182 | -4.5% |
| Plant, machinery and equipment | 23 | €1,953 | €2,096 | +€143 | +7.3% |
| Furniture and vehicles | 24 | - | €4,478 | +€4,478 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €39,182 | €45,439 | +€6,257 | +16.0% |
| Amounts receivable within one year | 40/41 | €3,360 | €420 | -€2,940 | -87.5% |
| Trade receivables | 40 | €3,360 | €420 | -€2,940 | -87.5% |
| Cash at bank and in hand | 54/58 | €30,179 | €43,817 | +€13,638 | +45.2% |
| Deferred charges and accrued income | 490/1 | €5,643 | €1,202 | -€4,441 | -78.7% |
| Total equity and liabilities | 10/49 | €952,425 | €922,121 | -€30,304 | -3.2% |
| Equity | 10/15 | -€29,340 | -€894 | +€28,446 | +97.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,940 | -€19,494 | +€28,446 | +59.3% |
| Amounts payable | 17/49 | €981,764 | €923,015 | -€58,750 | -6.0% |
| Amounts payable after more than one year | 17 | €896,102 | €854,608 | -€41,494 | -4.6% |
| Financial debts | 170/4 | €896,102 | €854,608 | -€41,494 | -4.6% |
| Amounts payable within one year | 42/48 | €85,663 | €67,762 | -€17,900 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €63,317 | €64,292 | +€975 | +1.5% |
| Trade debts | 44 | €22,346 | €3,471 | -€18,875 | -84.5% |
| Suppliers | 440/4 | €22,346 | €3,471 | -€18,875 | -84.5% |
| Accrued charges and deferred income | 492/3 | - | €645 | +€645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,952 | €59,749 | +€9,798 | +19.6% |
| Other operating charges | 640/8 | €1,084 | €1,143 | +€59 | +5.4% |
| Gross operating margin | 9900 | €80,323 | €108,930 | +€28,606 | +35.6% |
| Operating profit (loss) | 9901 | €29,288 | €48,038 | +€18,750 | +64.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.0% |
| Financial charges | 65/66B | €18,023 | €19,592 | +€1,569 | +8.7% |
| Recurring financial charges | 65 | €18,023 | €19,592 | +€1,569 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €11,266 | €28,446 | +€17,180 | +152.5% |
| Profit (loss) for the period | 9904 | €11,266 | €28,446 | +€17,180 | +152.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,266 | €28,446 | +€17,180 | +152.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.