CLEMAVER: 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.
CLEMAVER
Largest movements
- Receivables after one year -€130,000
down €130,000 (-6.0%), from €2.2m to €2.0m
- Debts after one year -€130,000
down €130,000 (-3.7%), from €3.5m to €3.4m
of which Other amounts payable: -€130,000
- Gross operating margin -€10,227
down €10,227 (-32.7%), from €31,273 to €21,046
- Purchases and services +€10,227
up €10,227 (+10.4%), from €98,727 to €108,954
- Taxes -€2,980
down €2,980 (-67.8%), from €4,396 to €1,417
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 | €3,607,467 | €3,480,681 | -€126,787 | -3.5% |
| Fixed assets | 21/28 | €1,326,925 | €1,326,925 | = | 0.0% |
| Financial fixed assets | 28 | €1,326,925 | €1,326,925 | = | 0.0% |
| Current assets | 29/58 | €2,280,542 | €2,153,756 | -€126,787 | -5.6% |
| Amounts receivable after more than one year | 29 | €2,174,910 | €2,044,910 | -€130,000 | -6.0% |
| Other amounts receivable | 291 | €2,174,910 | €2,044,910 | -€130,000 | -6.0% |
| Amounts receivable within one year | 40/41 | €55,759 | €50,050 | -€5,709 | -10.2% |
| Trade receivables | 40 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,759 | €50 | -€5,709 | -99.1% |
| Cash at bank and in hand | 54/58 | €49,874 | €58,796 | +€8,922 | +17.9% |
| Total equity and liabilities | 10/49 | €3,607,467 | €3,480,681 | -€126,787 | -3.5% |
| Equity | 10/15 | €82,645 | €86,537 | +€3,892 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,185 | €66,077 | +€3,892 | +6.3% |
| Amounts payable | 17/49 | €3,524,822 | €3,394,144 | -€130,678 | -3.7% |
| Amounts payable after more than one year | 17 | €3,503,980 | €3,373,980 | -€130,000 | -3.7% |
| Financial debts | 170/4 | €414,000 | €414,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,089,980 | €2,959,980 | -€130,000 | -4.2% |
| Amounts payable within one year | 42/48 | €11,642 | €8,664 | -€2,978 | -25.6% |
| Trade debts | 44 | €39 | €41 | +€2 | +4.2% |
| Suppliers | 440/4 | €39 | €41 | +€2 | +4.2% |
| Taxes, remuneration and social security | 45 | €5,943 | €2,928 | -€3,015 | -50.7% |
| Taxes | 450/3 | €5,943 | €2,928 | -€3,015 | -50.7% |
| Other amounts payable | 47/48 | €5,660 | €5,696 | +€35 | +0.6% |
| Accrued charges and deferred income | 492/3 | €9,200 | €11,500 | +€2,300 | +25.0% |
| Turnover | 70 | €130,000 | €130,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,727 | €108,954 | +€10,227 | +10.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €31,273 | €21,046 | -€10,227 | -32.7% |
| Operating profit (loss) | 9901 | €30,306 | €20,047 | -€10,258 | -33.8% |
| Financial charges | 65/66B | €14,172 | €14,739 | +€567 | +4.0% |
| Recurring financial charges | 65 | €14,172 | €14,739 | +€567 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €16,133 | €5,308 | -€10,825 | -67.1% |
| Income taxes | 67/77 | €4,396 | €1,417 | -€2,980 | -67.8% |
| Profit (loss) for the period | 9904 | €11,737 | €3,892 | -€7,845 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,737 | €3,892 | -€7,845 | -66.8% |
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 8 October 2026 via checked.be.