Clémart Consulting: 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.
Clémart Consulting
Largest movements
- Tangible fixed assets -€211,528
down €211,528 (-19.0%), from €1.1m to €899,793
of which Land and buildings: -€210,334
- Cash +€143,912
up €143,912 (+1,909%), from €7,539 to €151,451
mainly Investment in fixed assets (net) (+€179,795) and Net result for the year (+€52,215)
- Debts after one year -€95,893
down €95,893 (-25.9%), from €370,122 to €274,229
- Reserves +€52,215
up €52,215 (+10.5%), from €497,141 to €549,356
of which Distributable reserves: +€52,215
- Other debts -€35,955
down €35,955 (-22.9%), from €157,098 to €121,143
- Tax, wage and social debts +€16,231
new in 2025: €16,231
- Gross operating margin +€77,791
up €77,791 (+215%), from €36,167 to €113,958
- Taxes +€16,231
up €16,231, from €0 to €16,231
- Depreciation -€6,271
down €6,271 (-16.5%), from €38,004 to €31,733
- Financial charges +€1,291
up €1,291 (+16.6%), from €7,793 to €9,083
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 | €1,129,346 | €1,070,594 | -€58,753 | -5.2% |
| Fixed assets | 21/28 | €1,111,320 | €899,793 | -€211,528 | -19.0% |
| Tangible fixed assets | 22/27 | €1,111,320 | €899,793 | -€211,528 | -19.0% |
| Land and buildings | 22 | €1,108,819 | €898,485 | -€210,334 | -19.0% |
| Plant, machinery and equipment | 23 | €2,501 | €1,308 | -€1,193 | -47.7% |
| Current assets | 29/58 | €18,026 | €170,801 | +€152,775 | +848% |
| Amounts receivable within one year | 40/41 | €10,487 | €19,350 | +€8,863 | +84.5% |
| Trade receivables | 40 | €7,769 | €8,580 | +€811 | +10.4% |
| Other amounts receivable | 41 | €2,718 | €10,770 | +€8,052 | +296% |
| Cash at bank and in hand | 54/58 | €7,539 | €151,451 | +€143,912 | +1,909% |
| Total equity and liabilities | 10/49 | €1,129,346 | €1,070,594 | -€58,753 | -5.2% |
| Equity | 10/15 | €503,341 | €555,556 | +€52,215 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €497,141 | €549,356 | +€52,215 | +10.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,853 | €18,853 | = | 0.0% |
| Distributable reserves | 133 | €478,288 | €530,503 | +€52,215 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €626,005 | €515,037 | -€110,968 | -17.7% |
| Amounts payable after more than one year | 17 | €370,122 | €274,229 | -€95,893 | -25.9% |
| Financial debts | 170/4 | €370,122 | €274,229 | -€95,893 | -25.9% |
| Amounts payable within one year | 42/48 | €255,163 | €237,695 | -€17,468 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €94,742 | €95,893 | +€1,151 | +1.2% |
| Trade debts | 44 | €3,322 | €4,428 | +€1,106 | +33.3% |
| Suppliers | 440/4 | €3,322 | €4,428 | +€1,106 | +33.3% |
| Taxes, remuneration and social security | 45 | - | €16,231 | +€16,231 | |
| Taxes | 450/3 | - | €16,231 | +€16,231 | |
| Other amounts payable | 47/48 | €157,098 | €121,143 | -€35,955 | -22.9% |
| Accrued charges and deferred income | 492/3 | €719 | €3,113 | +€2,393 | +333% |
| Non-recurring operating income | 76A | - | €92,455 | +€92,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,004 | €31,733 | -€6,271 | -16.5% |
| Other operating charges | 640/8 | €5,601 | €4,696 | -€904 | -16.1% |
| Gross operating margin | 9900 | €36,167 | €113,958 | +€77,791 | +215% |
| Operating profit (loss) | 9901 | -€7,437 | €77,529 | +€84,967 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,793 | €9,083 | +€1,291 | +16.6% |
| Recurring financial charges | 65 | €7,793 | €9,083 | +€1,291 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,230 | €68,446 | +€83,676 | |
| Income taxes | 67/77 | €0 | €16,231 | +€16,231 | |
| Profit (loss) for the period | 9904 | -€15,230 | €52,215 | +€67,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,230 | €52,215 | +€67,445 |
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 18 October 2026 via checked.be.