CLEMACO TRADING: 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.
CLEMACO TRADING
Largest movements
- Receivables within one year +€104,965
up €104,965 (+29.6%), from €354,348 to €459,313
of which Other amounts receivable: +€179,084
- Deferred charges and accrued income -€69,968
down €69,968 (-99.5%), from €70,319 to €351
- Other debts +€322,965
up €322,965, from €0 to €322,965
- Profit (loss) carried forward -€266,510
down €266,510 (-69.5%), from €383,207 to €116,697
- Tax, wage and social debts -€7,966
down €7,966 (-7.2%), from €109,961 to €101,994
of which Taxes: -€5,386
- Trade debts -€7,408
down €7,408 (-18.0%), from €41,044 to €33,636
- Gross operating margin -€81,468
down €81,468 (-30.9%), from €263,389 to €181,921
- Financial charges +€5,479
up €5,479 (+130.0%), from €4,213 to €9,692
- Staff costs +€2,664
up €2,664 (+2.8%), from €94,234 to €96,899
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 | €671,957 | €712,792 | +€40,835 | +6.1% |
| Fixed assets | 21/28 | €8,850 | €8,850 | = | 0.0% |
| Financial fixed assets | 28 | €8,850 | €8,850 | = | 0.0% |
| Current assets | 29/58 | €663,107 | €703,942 | +€40,835 | +6.2% |
| Amounts receivable within one year | 40/41 | €354,348 | €459,313 | +€104,965 | +29.6% |
| Trade receivables | 40 | €98,423 | €24,304 | -€74,119 | -75.3% |
| Other amounts receivable | 41 | €255,925 | €435,009 | +€179,084 | +70.0% |
| Cash at bank and in hand | 54/58 | €238,440 | €244,277 | +€5,837 | +2.4% |
| Deferred charges and accrued income | 490/1 | €70,319 | €351 | -€69,968 | -99.5% |
| Total equity and liabilities | 10/49 | €671,957 | €712,792 | +€40,835 | +6.1% |
| Equity | 10/15 | €520,707 | €254,197 | -€266,510 | -51.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,207 | €116,697 | -€266,510 | -69.5% |
| Amounts payable | 17/49 | €151,250 | €458,595 | +€307,345 | +203.2% |
| Amounts payable within one year | 42/48 | €151,250 | €458,595 | +€307,345 | +203.2% |
| Financial debts | 43 | €245 | €0 | -€245 | -100.0% |
| Other loans | 439 | €245 | €0 | -€245 | -100.0% |
| Trade debts | 44 | €41,044 | €33,636 | -€7,408 | -18.0% |
| Suppliers | 440/4 | €41,044 | €33,636 | -€7,408 | -18.0% |
| Taxes, remuneration and social security | 45 | €109,961 | €101,994 | -€7,966 | -7.2% |
| Taxes | 450/3 | €94,150 | €88,763 | -€5,386 | -5.7% |
| Remuneration and social security | 454/9 | €15,811 | €13,231 | -€2,580 | -16.3% |
| Other amounts payable | 47/48 | €0 | €322,965 | +€322,965 | |
| Remuneration, social security and pensions | 62 | €94,234 | €96,899 | +€2,664 | +2.8% |
| Other operating charges | 640/8 | €651 | €254 | -€397 | -61.0% |
| Gross operating margin | 9900 | €263,389 | €181,921 | -€81,468 | -30.9% |
| Operating profit (loss) | 9901 | €168,503 | €84,768 | -€83,735 | -49.7% |
| Financial income | 75/76B | €7,833 | €5,813 | -€2,020 | -25.8% |
| Recurring financial income | 75 | €7,833 | €5,813 | -€2,020 | -25.8% |
| Financial charges | 65/66B | €4,213 | €9,692 | +€5,479 | +130.0% |
| Recurring financial charges | 65 | €4,213 | €9,692 | +€5,479 | +130.0% |
| Profit (loss) for the period before taxes | 9903 | €172,123 | €80,889 | -€91,234 | -53.0% |
| Income taxes | 67/77 | €48,304 | €47,399 | -€905 | -1.9% |
| Profit (loss) for the period | 9904 | €123,819 | €33,490 | -€90,329 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €123,819 | €33,490 | -€90,329 | -73.0% |
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 7 October 2026 via checked.be.