CleMaSo: 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.
CleMaSo
Largest movements
- Tangible fixed assets -€35,547
down €35,547 (-3.6%), from €1.0m to €965,562
of which Land and buildings: -€36,087
- Profit (loss) carried forward -€28,810
down €28,810 (-27.9%), from -€103,099 to -€131,909
- Debts after one year -€15,992
down €15,992 (-17.1%), from €93,681 to €77,689
- Other operating charges -€14,600
down €14,600 (-76.2%), from €19,149 to €4,549
- Gross operating margin +€1,944
up €1,944 (+14.9%), from €13,024 to €14,967
- Depreciation -€732
down €732 (-1.9%), from €38,081 to €37,349
- Financial charges -€247
down €247 (-11.6%), from €2,126 to €1,879
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 | €1,018,173 | €975,513 | -€42,660 | -4.2% |
| Fixed assets | 21/28 | €1,001,109 | €965,562 | -€35,547 | -3.6% |
| Tangible fixed assets | 22/27 | €1,001,109 | €965,562 | -€35,547 | -3.6% |
| Land and buildings | 22 | €1,000,012 | €963,925 | -€36,087 | -3.6% |
| Plant, machinery and equipment | 23 | €557 | €1,637 | +€1,080 | +194.1% |
| Furniture and vehicles | 24 | €540 | - | -€540 | |
| Current assets | 29/58 | €17,064 | €9,951 | -€7,113 | -41.7% |
| Cash at bank and in hand | 54/58 | €15,318 | €8,300 | -€7,018 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,746 | €1,651 | -€95 | -5.4% |
| Total equity and liabilities | 10/49 | €1,018,173 | €975,513 | -€42,660 | -4.2% |
| Equity | 10/15 | -€37,117 | -€65,927 | -€28,810 | -77.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,983 | €3,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,983 | €3,983 | = | 0.0% |
| Legal reserve | 130 | €3,983 | €3,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,099 | -€131,909 | -€28,810 | -27.9% |
| Amounts payable | 17/49 | €1,055,290 | €1,041,440 | -€13,850 | -1.3% |
| Amounts payable after more than one year | 17 | €93,681 | €77,689 | -€15,992 | -17.1% |
| Financial debts | 170/4 | €93,681 | €77,689 | -€15,992 | -17.1% |
| Amounts payable within one year | 42/48 | €943,449 | €952,877 | +€9,428 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €15,754 | €15,992 | +€238 | +1.5% |
| Trade debts | 44 | €3 | €118 | +€115 | +3858.5% |
| Suppliers | 440/4 | €3 | €118 | +€115 | +3858.5% |
| Taxes, remuneration and social security | 45 | €394 | €394 | = | 0.0% |
| Taxes | 450/3 | €394 | €394 | = | 0.0% |
| Other amounts payable | 47/48 | €927,298 | €936,373 | +€9,075 | +1.0% |
| Accrued charges and deferred income | 492/3 | €18,160 | €10,874 | -€7,287 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,081 | €37,349 | -€732 | -1.9% |
| Other operating charges | 640/8 | €19,149 | €4,549 | -€14,600 | -76.2% |
| Gross operating margin | 9900 | €13,024 | €14,967 | +€1,944 | +14.9% |
| Operating profit (loss) | 9901 | -€44,206 | -€26,931 | +€17,276 | +39.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,126 | €1,879 | -€247 | -11.6% |
| Recurring financial charges | 65 | €2,126 | €1,879 | -€247 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€46,330 | -€28,810 | +€17,520 | +37.8% |
| Profit (loss) for the period | 9904 | -€46,330 | -€28,810 | +€17,520 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,330 | -€28,810 | +€17,520 | +37.8% |
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 5 October 2026 via checked.be.