CLEM SOINS: 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 SOINS
Largest movements
- Intangible fixed assets -€16,000
down €16,000 (-11.1%), from €144,000 to €128,000
- Cash -€6,917
down €6,917 (-99.9%), from €6,925 to €8
mainly Other debts (-€22,032) and Debts after one year (-€15,896)
- Receivables within one year -€4,388
down €4,388 (-35.8%), from €12,245 to €7,858
- Other debts -€22,032
down €22,032 (-77.2%), from €28,548 to €6,515
- Debts after one year -€15,896
down €15,896 (-16.5%), from €96,395 to €80,499
- Short-term financial debts +€11,880
new in 2025: €11,880
- Trade debts -€2,187
down €2,187 (-52.1%), from €4,196 to €2,009
- Gross operating margin -€13,001
down €13,001 (-32.7%), from €39,754 to €26,753
- Taxes -€1,701
down €1,701 (-53.5%), from €3,178 to €1,477
- Other operating charges -€1,116
down €1,116 (-73.6%), from €1,516 to €400
- Financial charges -€832
down €832 (-8.3%), from €10,026 to €9,194
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 | €163,171 | €135,866 | -€27,305 | -16.7% |
| Fixed assets | 21/28 | €144,000 | €128,000 | -€16,000 | -11.1% |
| Intangible fixed assets | 21 | €144,000 | €128,000 | -€16,000 | -11.1% |
| Current assets | 29/58 | €19,171 | €7,866 | -€11,305 | -59.0% |
| Amounts receivable within one year | 40/41 | €12,245 | €7,858 | -€4,388 | -35.8% |
| Trade receivables | 40 | €12,245 | €7,858 | -€4,388 | -35.8% |
| Cash at bank and in hand | 54/58 | €6,925 | €8 | -€6,917 | -99.9% |
| Total equity and liabilities | 10/49 | €163,171 | €135,866 | -€27,305 | -16.7% |
| Equity | 10/15 | €12,035 | €11,717 | -€318 | -2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,035 | €8,717 | -€318 | -3.5% |
| Distributable reserves | 133 | €9,035 | €8,717 | -€318 | -3.5% |
| Amounts payable | 17/49 | €151,136 | €124,149 | -€26,987 | -17.9% |
| Amounts payable after more than one year | 17 | €96,395 | €80,499 | -€15,896 | -16.5% |
| Financial debts | 170/4 | €96,395 | €80,499 | -€15,896 | -16.5% |
| Amounts payable within one year | 42/48 | €54,741 | €43,650 | -€11,091 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €16,820 | €17,592 | +€772 | +4.6% |
| Financial debts | 43 | - | €11,880 | +€11,880 | |
| Credit institutions | 430/8 | - | €11,880 | +€11,880 | |
| Trade debts | 44 | €4,196 | €2,009 | -€2,187 | -52.1% |
| Suppliers | 440/4 | €4,196 | €2,009 | -€2,187 | -52.1% |
| Taxes, remuneration and social security | 45 | €5,178 | €5,654 | +€477 | +9.2% |
| Taxes | 450/3 | €3,178 | €4,654 | +€1,477 | +46.5% |
| Remuneration and social security | 454/9 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Other amounts payable | 47/48 | €28,548 | €6,515 | -€22,032 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,000 | €16,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,516 | €400 | -€1,116 | -73.6% |
| Gross operating margin | 9900 | €39,754 | €26,753 | -€13,001 | -32.7% |
| Operating profit (loss) | 9901 | €22,238 | €10,353 | -€11,885 | -53.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,026 | €9,194 | -€832 | -8.3% |
| Recurring financial charges | 65 | €10,026 | €9,194 | -€832 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €12,212 | €1,159 | -€11,053 | -90.5% |
| Income taxes | 67/77 | €3,178 | €1,477 | -€1,701 | -53.5% |
| Profit (loss) for the period | 9904 | €9,035 | -€318 | -€9,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,035 | -€318 | -€9,352 |
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.