CLEMANIS: 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.
CLEMANIS
Largest movements
- Receivables within one year +€63,063
up €63,063 (+267.6%), from €23,569 to €86,632
of which Other amounts receivable: +€78,898
- Cash +€47,918
up €47,918 (+49.9%), from €96,070 to €143,988
mainly Depreciation (+€149,849) and Net result for the year (+€71,064)
- Tangible fixed assets -€46,445
down €46,445 (-2.5%), from €1.8m to €1.8m
of which Plant, machinery and equipment: -€82,431
- Debts after one year -€43,555
down €43,555 (-4.4%), from €998,950 to €955,395
- Tax, wage and social debts +€35,964
up €35,964 (+143.6%), from €25,052 to €61,016
of which Taxes: +€23,009
- Profit (loss) carried forward +€31,064
up €31,064 (+12.5%), from €247,843 to €278,906
- Staff costs +€58,362
up €58,362 (+30.7%), from €190,224 to €248,585
- Gross operating margin +€54,981
up €54,981 (+11.3%), from €484,583 to €539,564
- Taxes +€22,887
up €22,887 (+395.5%), from €5,787 to €28,674
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 | €2,186,555 | €2,239,990 | +€53,435 | +2.4% |
| Fixed assets | 21/28 | €1,855,111 | €1,806,491 | -€48,620 | -2.6% |
| Intangible fixed assets | 21 | €8,921 | €6,784 | -€2,137 | -24.0% |
| Tangible fixed assets | 22/27 | €1,845,353 | €1,798,907 | -€46,445 | -2.5% |
| Land and buildings | 22 | €989,910 | €1,032,572 | +€42,662 | +4.3% |
| Plant, machinery and equipment | 23 | €839,390 | €756,959 | -€82,431 | -9.8% |
| Furniture and vehicles | 24 | €16,053 | €9,376 | -€6,677 | -41.6% |
| Financial fixed assets | 28 | €837 | €800 | -€37 | -4.4% |
| Current assets | 29/58 | €331,444 | €433,499 | +€102,054 | +30.8% |
| Stocks and contracts in progress | 3 | €210,114 | €200,188 | -€9,926 | -4.7% |
| Stocks | 30/36 | €210,114 | €200,188 | -€9,926 | -4.7% |
| Amounts receivable within one year | 40/41 | €23,569 | €86,632 | +€63,063 | +267.6% |
| Trade receivables | 40 | €22,467 | €6,632 | -€15,835 | -70.5% |
| Other amounts receivable | 41 | €1,102 | €80,000 | +€78,898 | +7157.0% |
| Cash at bank and in hand | 54/58 | €96,070 | €143,988 | +€47,918 | +49.9% |
| Deferred charges and accrued income | 490/1 | €1,692 | €2,691 | +€999 | +59.1% |
| Total equity and liabilities | 10/49 | €2,186,555 | €2,239,990 | +€53,435 | +2.4% |
| Equity | 10/15 | €721,533 | €752,596 | +€31,064 | +4.3% |
| Contributions | 10/11 | €427,900 | €427,900 | = | 0.0% |
| Reserves | 13 | €45,790 | €45,790 | = | 0.0% |
| Distributable reserves | 133 | €45,790 | €45,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,843 | €278,906 | +€31,064 | +12.5% |
| Amounts payable | 17/49 | €1,465,022 | €1,487,393 | +€22,371 | +1.5% |
| Amounts payable after more than one year | 17 | €998,950 | €955,395 | -€43,555 | -4.4% |
| Financial debts | 170/4 | €998,950 | €955,395 | -€43,555 | -4.4% |
| Amounts payable within one year | 42/48 | €442,046 | €515,999 | +€73,953 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €131,785 | €133,070 | +€1,285 | +1.0% |
| Trade debts | 44 | €261,344 | €280,344 | +€19,001 | +7.3% |
| Suppliers | 440/4 | €261,344 | €280,344 | +€19,001 | +7.3% |
| Taxes, remuneration and social security | 45 | €25,052 | €61,016 | +€35,964 | +143.6% |
| Taxes | 450/3 | €7,058 | €30,067 | +€23,009 | +326.0% |
| Remuneration and social security | 454/9 | €17,994 | €30,950 | +€12,956 | +72.0% |
| Other amounts payable | 47/48 | €23,866 | €41,568 | +€17,703 | +74.2% |
| Accrued charges and deferred income | 492/3 | €24,026 | €16,000 | -€8,026 | -33.4% |
| Remuneration, social security and pensions | 62 | €190,224 | €248,585 | +€58,362 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,925 | €149,849 | +€2,924 | +2.0% |
| Other operating charges | 640/8 | €12,072 | €11,780 | -€292 | -2.4% |
| Non-recurring operating charges | 66A | €996 | €20 | -€976 | -98.0% |
| Gross operating margin | 9900 | €484,583 | €539,564 | +€54,981 | +11.3% |
| Operating profit (loss) | 9901 | €134,367 | €129,329 | -€5,037 | -3.7% |
| Financial income | 75/76B | €41 | €0 | -€41 | -99.5% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -99.5% |
| Financial charges | 65/66B | €32,457 | €29,592 | -€2,865 | -8.8% |
| Recurring financial charges | 65 | €32,457 | €29,592 | -€2,865 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €101,951 | €99,738 | -€2,213 | -2.2% |
| Income taxes | 67/77 | €5,787 | €28,674 | +€22,887 | +395.5% |
| Profit (loss) for the period | 9904 | €96,164 | €71,064 | -€25,101 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,164 | €71,064 | -€25,101 | -26.1% |
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 3 October 2026 via checked.be.