CLEMAT: 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.
CLEMAT
Largest movements
- Receivables within one year -€44,050
down €44,050 (-25.2%), from €174,597 to €130,547
of which Trade receivables: -€32,648
- Cash +€13,355
up €13,355 (+530.5%), from €2,518 to €15,872
mainly Receivables within one year (+€44,050) and Debts after one year (+€9,545)
- Tangible fixed assets -€2,826
down €2,826 (-37.0%), from €7,641 to €4,815
of which Furniture and vehicles: -€2,579
- Trade debts -€33,391
down €33,391 (-88.5%), from €37,714 to €4,323
- Debts after one year +€9,545
up €9,545 (+7.6%), from €124,840 to €134,385
- Reserves -€8,751
down €8,751 (-54.5%), from €16,058 to €7,307
- Gross operating margin +€5,276
up €5,276 (+53.3%), from -€9,908 to -€4,632
- Other operating charges +€408
up €408 (+44.7%), from €914 to €1,322
- Depreciation -€203
down €203 (-9.8%), from €2,073 to €1,870
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 | €186,272 | €152,245 | -€34,027 | -18.3% |
| Fixed assets | 21/28 | €7,641 | €4,815 | -€2,826 | -37.0% |
| Tangible fixed assets | 22/27 | €7,641 | €4,815 | -€2,826 | -37.0% |
| Plant, machinery and equipment | 23 | €1,069 | €821 | -€248 | -23.2% |
| Furniture and vehicles | 24 | €6,573 | €3,994 | -€2,579 | -39.2% |
| Current assets | 29/58 | €178,630 | €147,430 | -€31,200 | -17.5% |
| Stocks and contracts in progress | 3 | €297 | €297 | = | 0.0% |
| Stocks | 30/36 | €297 | €297 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €174,597 | €130,547 | -€44,050 | -25.2% |
| Trade receivables | 40 | €163,094 | €130,447 | -€32,648 | -20.0% |
| Other amounts receivable | 41 | €11,502 | €100 | -€11,402 | -99.1% |
| Cash at bank and in hand | 54/58 | €2,518 | €15,872 | +€13,355 | +530.5% |
| Deferred charges and accrued income | 490/1 | €1,218 | €713 | -€505 | -41.5% |
| Total equity and liabilities | 10/49 | €186,272 | €152,245 | -€34,027 | -18.3% |
| Equity | 10/15 | €22,258 | €13,507 | -€8,751 | -39.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,058 | €7,307 | -€8,751 | -54.5% |
| Distributable reserves | 133 | €16,058 | €7,307 | -€8,751 | -54.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €164,013 | €138,738 | -€25,275 | -15.4% |
| Amounts payable after more than one year | 17 | €124,840 | €134,385 | +€9,545 | +7.6% |
| Other amounts payable | 178/9 | €124,840 | €134,385 | +€9,545 | +7.6% |
| Amounts payable within one year | 42/48 | €39,173 | €4,353 | -€34,820 | -88.9% |
| Trade debts | 44 | €37,714 | €4,323 | -€33,391 | -88.5% |
| Suppliers | 440/4 | €37,714 | €4,323 | -€33,391 | -88.5% |
| Taxes, remuneration and social security | 45 | €1,460 | €31 | -€1,429 | -97.9% |
| Taxes | 450/3 | €1,460 | €31 | -€1,429 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,073 | €1,870 | -€203 | -9.8% |
| Other operating charges | 640/8 | €914 | €1,322 | +€408 | +44.7% |
| Non-recurring operating charges | 66A | €0 | €857 | +€857 | |
| Gross operating margin | 9900 | -€9,908 | -€4,632 | +€5,276 | +53.3% |
| Operating profit (loss) | 9901 | -€12,895 | -€8,680 | +€4,215 | +32.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -70.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -70.7% |
| Financial charges | 65/66B | €77 | €72 | -€6 | -7.2% |
| Recurring financial charges | 65 | €77 | €72 | -€6 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,971 | -€8,751 | +€4,220 | +32.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,971 | -€8,751 | +€4,220 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,971 | -€8,751 | +€4,220 | +32.5% |
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 8 October 2026 via checked.be.