Clemar: 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.
Clemar
Largest movements
- Tangible fixed assets -€46,902
down €46,902 (-6.2%), from €757,865 to €710,963
of which Other tangible fixed assets: -€34,934
- Receivables within one year -€15,057
down €15,057 (-81.6%), from €18,452 to €3,396
of which Trade receivables: -€14,637
- Cash +€13,158
up €13,158 (+8.4%), from €156,622 to €169,779
mainly Depreciation (+€55,588) and Tax, wage and social debts (+€21,163)
- Debts after one year -€49,767
down €49,767 (-16.1%), from €308,682 to €258,915
- Tax, wage and social debts +€21,163
up €21,163 (+51.4%), from €41,170 to €62,334
of which Taxes: +€21,163
- Other debts -€20,595
down €20,595 (-7.6%), from €271,822 to €251,226
- Gross operating margin -€58,037
down €58,037 (-32.0%), from €181,401 to €123,364
- Taxes +€25,929
up €25,929 (+66.7%), from €38,847 to €64,776
- Other operating charges -€24,665
down €24,665 (-88.0%), from €28,026 to €3,361
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €935,809 | €885,359 | -€50,451 | -5.4% |
| Fixed assets | 21/28 | €757,865 | €710,963 | -€46,902 | -6.2% |
| Tangible fixed assets | 22/27 | €757,865 | €710,963 | -€46,902 | -6.2% |
| Land and buildings | 22 | €114,975 | €106,763 | -€8,213 | -7.1% |
| Furniture and vehicles | 24 | €11,448 | €7,692 | -€3,756 | -32.8% |
| Other tangible fixed assets | 26 | €631,442 | €596,508 | -€34,934 | -5.5% |
| Current assets | 29/58 | €177,944 | €174,396 | -€3,548 | -2.0% |
| Amounts receivable within one year | 40/41 | €18,452 | €3,396 | -€15,057 | -81.6% |
| Trade receivables | 40 | €18,033 | €3,396 | -€14,637 | -81.2% |
| Other amounts receivable | 41 | €419 | €0 | -€419 | -100% |
| Cash at bank and in hand | 54/58 | €156,622 | €169,779 | +€13,158 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,870 | €1,221 | -€1,650 | -57.5% |
| Total equity and liabilities | 10/49 | €935,809 | €885,359 | -€50,451 | -5.4% |
| Equity | 10/15 | €264,935 | €260,889 | -€4,046 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,335 | €242,289 | -€4,046 | -1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €246,335 | €242,289 | -€4,046 | -1.6% |
| Amounts payable | 17/49 | €670,875 | €624,470 | -€46,405 | -6.9% |
| Amounts payable after more than one year | 17 | €308,682 | €258,915 | -€49,767 | -16.1% |
| Financial debts | 170/4 | €308,682 | €258,915 | -€49,767 | -16.1% |
| Amounts payable within one year | 42/48 | €362,193 | €365,555 | +€3,362 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €45,289 | €49,767 | +€4,478 | +9.9% |
| Trade debts | 44 | €3,912 | €2,228 | -€1,684 | -43.1% |
| Suppliers | 440/4 | €3,912 | €2,228 | -€1,684 | -43.1% |
| Taxes, remuneration and social security | 45 | €41,170 | €62,334 | +€21,163 | +51.4% |
| Taxes | 450/3 | €37,670 | €58,834 | +€21,163 | +56.2% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €271,822 | €251,226 | -€20,595 | -7.6% |
| Non-recurring operating income | 76A | - | €9,015 | +€9,015 | |
| Remuneration, social security and pensions | 62 | €723 | €1,116 | +€392 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,737 | €55,588 | -€149 | -0.3% |
| Other operating charges | 640/8 | €28,026 | €3,361 | -€24,665 | -88.0% |
| Gross operating margin | 9900 | €181,401 | €123,364 | -€58,037 | -32.0% |
| Operating profit (loss) | 9901 | €96,914 | €63,299 | -€33,615 | -34.7% |
| Financial income | 75/76B | €204 | €164 | -€40 | -19.5% |
| Recurring financial income | 75 | €204 | €164 | -€40 | -19.5% |
| Financial charges | 65/66B | €3,477 | €2,734 | -€744 | -21.4% |
| Recurring financial charges | 65 | €3,477 | €2,734 | -€744 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €93,641 | €60,730 | -€32,911 | -35.1% |
| Income taxes | 67/77 | €38,847 | €64,776 | +€25,929 | +66.7% |
| Profit (loss) for the period | 9904 | €54,794 | -€4,046 | -€58,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,794 | -€4,046 | -€58,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.