CLEM-INTER: 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-INTER
Largest movements
- Cash -€43,511
down €43,511 (-28.9%), from €150,524 to €107,013
mainly Other debts (-€40,000) and Receivables within one year (-€34,049)
- Receivables within one year +€34,049
up €34,049 (+34.9%), from €97,559 to €131,607
of which Other amounts receivable: +€20,583
- Current investments +€24,600
up €24,600 (+32.4%), from €75,865 to €100,465
- Tangible fixed assets -€7,313
down €7,313 (-28.1%), from €26,033 to €18,720
of which Furniture and vehicles: -€7,008
- Trade debts +€84,283
up €84,283 (+85.5%), from €98,606 to €182,889
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts -€29,260
down €29,260 (-79.6%), from €36,766 to €7,506
- Profit (loss) carried forward -€25,740
down €25,740 (-33.8%), from €76,247 to €50,507
- Short-term financial debts +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Gross operating margin -€67,782
down €67,782, from €46,285 to -€21,497
- Taxes -€9,997
down €9,997 (-96.4%), from €10,366 to €369
- Financial income +€9,485
up €9,485 (+1,264%), from €751 to €10,235
- Other operating charges +€994
up €994 (+172%), from €578 to €1,572
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.
Derived cash bridge
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 | €562,761 | €560,703 | -€2,059 | -0.4% |
| Fixed assets | 21/28 | €28,157 | €20,844 | -€7,313 | -26.0% |
| Tangible fixed assets | 22/27 | €26,033 | €18,720 | -€7,313 | -28.1% |
| Plant, machinery and equipment | 23 | €610 | €305 | -€305 | -50.0% |
| Furniture and vehicles | 24 | €25,423 | €18,415 | -€7,008 | -27.6% |
| Financial fixed assets | 28 | €2,124 | €2,124 | = | 0.0% |
| Current assets | 29/58 | €534,605 | €539,859 | +€5,255 | +1.0% |
| Amounts receivable after more than one year | 29 | €143,418 | €139,831 | -€3,587 | -2.5% |
| Other amounts receivable | 291 | €143,418 | €139,831 | -€3,587 | -2.5% |
| Stocks and contracts in progress | 3 | €64,400 | €59,295 | -€5,105 | -7.9% |
| Stocks | 30/36 | €64,400 | €59,295 | -€5,105 | -7.9% |
| Amounts receivable within one year | 40/41 | €97,559 | €131,607 | +€34,049 | +34.9% |
| Trade receivables | 40 | €88,685 | €102,150 | +€13,466 | +15.2% |
| Other amounts receivable | 41 | €8,874 | €29,457 | +€20,583 | +232% |
| Current investments | 50/53 | €75,865 | €100,465 | +€24,600 | +32.4% |
| Cash at bank and in hand | 54/58 | €150,524 | €107,013 | -€43,511 | -28.9% |
| Deferred charges and accrued income | 490/1 | €2,838 | €1,647 | -€1,191 | -42.0% |
| Total equity and liabilities | 10/49 | €562,761 | €560,703 | -€2,059 | -0.4% |
| Equity | 10/15 | €339,098 | €313,358 | -€25,740 | -7.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €243,851 | €243,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,486 | €4,486 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,486 | €4,486 | = | 0.0% |
| Distributable reserves | 133 | €239,366 | €239,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,247 | €50,507 | -€25,740 | -33.8% |
| Amounts payable | 17/49 | €223,663 | €247,344 | +€23,681 | +10.6% |
| Amounts payable after more than one year | 17 | €6,899 | - | -€6,899 | |
| Financial debts | 170/4 | €6,899 | - | -€6,899 | |
| Amounts payable within one year | 42/48 | €216,598 | €247,344 | +€30,746 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €16,226 | €11,950 | -€4,277 | -26.4% |
| Financial debts | 43 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Credit institutions | 430/8 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Trade debts | 44 | €98,606 | €182,889 | +€84,283 | +85.5% |
| Suppliers | 440/4 | €98,606 | €182,889 | +€84,283 | +85.5% |
| Taxes, remuneration and social security | 45 | €36,766 | €7,506 | -€29,260 | -79.6% |
| Taxes | 450/3 | €36,766 | €7,506 | -€29,260 | -79.6% |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Accrued charges and deferred income | 492/3 | €166 | - | -€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,217 | €7,313 | +€97 | +1.3% |
| Other operating charges | 640/8 | €578 | €1,572 | +€994 | +172% |
| Gross operating margin | 9900 | €46,285 | -€21,497 | -€67,782 | |
| Operating profit (loss) | 9901 | €38,491 | -€30,382 | -€68,873 | |
| Financial income | 75/76B | €751 | €10,235 | +€9,485 | +1,264% |
| Recurring financial income | 75 | €751 | €10,235 | +€9,485 | +1,264% |
| Financial charges | 65/66B | €5,561 | €5,224 | -€337 | -6.1% |
| Recurring financial charges | 65 | €5,561 | €5,224 | -€337 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €33,681 | -€25,371 | -€59,051 | |
| Income taxes | 67/77 | €10,366 | €369 | -€9,997 | -96.4% |
| Profit (loss) for the period | 9904 | €23,315 | -€25,740 | -€49,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,315 | -€25,740 | -€49,055 |
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 16 October 2026 via checked.be.