Clematic: 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.
Clematic
Largest movements
- Receivables within one year -€7,980
down €7,980 (-20.6%), from €38,694 to €30,714
of which Trade receivables: -€6,573
- Cash -€5,513
down €5,513 (-6.2%), from €88,554 to €83,042
mainly Contributions, distributions and other (-€90,000) and Tax, wage and social debts (-€11,816)
- Tax, wage and social debts -€11,816
down €11,816 (-38.4%), from €30,774 to €18,958
- Other debts -€7,541
down €7,541 (-8.7%), from €87,150 to €79,609
- Profit (loss) carried forward +€2,734
up €2,734 (+18.4%), from €14,875 to €17,609
- Trade debts +€2,464
up €2,464 (+53.7%), from €4,590 to €7,054
- Taxes -€3,430
down €3,430 (-14.8%), from €23,215 to €19,785
- Gross operating margin +€1,488
up €1,488 (+1.3%), from €113,499 to €114,987
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 | €142,390 | €128,231 | -€14,159 | -9.9% |
| Fixed assets | 21/28 | €12,717 | €11,889 | -€828 | -6.5% |
| Tangible fixed assets | 22/27 | €8,717 | €7,889 | -€828 | -9.5% |
| Furniture and vehicles | 24 | €530 | €1,345 | +€814 | +153.5% |
| Other tangible fixed assets | 26 | €8,187 | €6,545 | -€1,642 | -20.1% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €129,673 | €116,341 | -€13,331 | -10.3% |
| Amounts receivable within one year | 40/41 | €38,694 | €30,714 | -€7,980 | -20.6% |
| Trade receivables | 40 | €34,763 | €28,191 | -€6,573 | -18.9% |
| Other amounts receivable | 41 | €3,931 | €2,523 | -€1,408 | -35.8% |
| Cash at bank and in hand | 54/58 | €88,554 | €83,042 | -€5,513 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,424 | €2,586 | +€162 | +6.7% |
| Total equity and liabilities | 10/49 | €142,390 | €128,231 | -€14,159 | -9.9% |
| Equity | 10/15 | €19,875 | €22,609 | +€2,734 | +13.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,875 | €17,609 | +€2,734 | +18.4% |
| Amounts payable | 17/49 | €122,515 | €105,621 | -€16,893 | -13.8% |
| Amounts payable within one year | 42/48 | €122,515 | €105,621 | -€16,893 | -13.8% |
| Trade debts | 44 | €4,590 | €7,054 | +€2,464 | +53.7% |
| Suppliers | 440/4 | €4,590 | €7,054 | +€2,464 | +53.7% |
| Taxes, remuneration and social security | 45 | €30,774 | €18,958 | -€11,816 | -38.4% |
| Taxes | 450/3 | €30,774 | €18,958 | -€11,816 | -38.4% |
| Other amounts payable | 47/48 | €87,150 | €79,609 | -€7,541 | -8.7% |
| Non-recurring operating income | 76A | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,855 | €2,082 | +€227 | +12.2% |
| Other operating charges | 640/8 | €511 | €532 | +€21 | +4.2% |
| Non-recurring operating charges | 66A | €3,600 | - | -€3,600 | |
| Gross operating margin | 9900 | €113,499 | €114,987 | +€1,488 | +1.3% |
| Operating profit (loss) | 9901 | €107,533 | €112,373 | +€4,840 | +4.5% |
| Financial income | 75/76B | €75 | €1,002 | +€927 | +1240.9% |
| Recurring financial income | 75 | €75 | €1,002 | +€927 | +1240.9% |
| Financial charges | 65/66B | €782 | €855 | +€73 | +9.4% |
| Recurring financial charges | 65 | €782 | €855 | +€73 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €106,826 | €112,519 | +€5,693 | +5.3% |
| Income taxes | 67/77 | €23,215 | €19,785 | -€3,430 | -14.8% |
| Profit (loss) for the period | 9904 | €83,611 | €92,734 | +€9,123 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,611 | €92,734 | +€9,123 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.