ClemAm: 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.
ClemAm
Largest movements
- Receivables within one year -€50,008
down €50,008 (-97.9%), from €51,055 to €1,048
of which Trade receivables: -€49,215
- Cash -€4,594
down €4,594 (-36.9%), from €12,461 to €7,868
mainly Other debts (-€45,296) and Tax, wage and social debts (-€5,791)
- Other debts -€45,296
down €45,296 (-99.8%), from €45,407 to €111
- Tax, wage and social debts -€5,791
down €5,791 (-83.0%), from €6,974 to €1,184
- Profit (loss) carried forward -€4,338
down €4,338 (-29.9%), from -€14,522 to -€18,860
- Trade debts +€776
up €776 (+98.8%), from €785 to €1,560
- Other operating charges -€36,308
down €36,308 (-95.8%), from €37,898 to €1,590
- Gross operating margin -€26,199
down €26,199, from €23,543 to -€2,657
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 | €63,644 | €8,995 | -€54,649 | -85.9% |
| Current assets | 29/58 | €63,644 | €8,995 | -€54,649 | -85.9% |
| Amounts receivable within one year | 40/41 | €51,055 | €1,048 | -€50,008 | -97.9% |
| Trade receivables | 40 | €50,263 | €1,048 | -€49,215 | -97.9% |
| Other amounts receivable | 41 | €793 | €0 | -€793 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,461 | €7,868 | -€4,594 | -36.9% |
| Deferred charges and accrued income | 490/1 | €127 | €80 | -€48 | -37.5% |
| Total equity and liabilities | 10/49 | €63,644 | €8,995 | -€54,649 | -85.9% |
| Equity | 10/15 | €10,478 | €6,140 | -€4,338 | -41.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,522 | -€18,860 | -€4,338 | -29.9% |
| Amounts payable | 17/49 | €53,166 | €2,855 | -€50,311 | -94.6% |
| Amounts payable within one year | 42/48 | €53,166 | €2,855 | -€50,311 | -94.6% |
| Trade debts | 44 | €785 | €1,560 | +€776 | +98.8% |
| Suppliers | 440/4 | €785 | €1,560 | +€776 | +98.8% |
| Taxes, remuneration and social security | 45 | €6,974 | €1,184 | -€5,791 | -83.0% |
| Taxes | 450/3 | €6,974 | €1,184 | -€5,791 | -83.0% |
| Other amounts payable | 47/48 | €45,407 | €111 | -€45,296 | -99.8% |
| Other operating charges | 640/8 | €37,898 | €1,590 | -€36,308 | -95.8% |
| Gross operating margin | 9900 | €23,543 | -€2,657 | -€26,199 | |
| Operating profit (loss) | 9901 | -€14,355 | -€4,247 | +€10,108 | +70.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €168 | €91 | -€77 | -45.8% |
| Recurring financial charges | 65 | €168 | €91 | -€77 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,522 | -€4,338 | +€10,185 | +70.1% |
| Profit (loss) for the period | 9904 | -€14,522 | -€4,338 | +€10,185 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,522 | -€4,338 | +€10,185 | +70.1% |
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 11 October 2026 via checked.be.