Clémelle: 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.
Clémelle
Largest movements
- Receivables within one year +€132,111
up €132,111 (+98.4%), from €134,229 to €266,340
of which Other amounts receivable: +€85,286
- Cash -€65,251
down €65,251 (-62.3%), from €104,721 to €39,470
mainly Debts after one year (-€221,597) and Receivables within one year (-€132,111)
- Debts after one year -€221,597
down €221,597 (-20.1%), from €1.1m to €881,776
- Reserves +€221,542
up €221,542 (+33.8%), from €655,357 to €876,899
- Tax, wage and social debts +€90,679
up €90,679 (+177.3%), from €51,139 to €141,818
- Other debts -€25,141
down €25,141 (-9.0%), from €280,000 to €254,859
- Taxes +€25,878
up €25,878 (+28.8%), from €89,764 to €115,642
- Gross operating margin -€20,958
down €20,958 (-4.9%), from €429,169 to €408,211
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 | €2,353,484 | €2,402,940 | +€49,456 | +2.1% |
| Fixed assets | 21/28 | €1,896,661 | €1,879,113 | -€17,548 | -0.9% |
| Tangible fixed assets | 22/27 | €771,661 | €754,113 | -€17,548 | -2.3% |
| Land and buildings | 22 | €755,377 | €743,343 | -€12,034 | -1.6% |
| Plant, machinery and equipment | 23 | €16,284 | €10,770 | -€5,514 | -33.9% |
| Financial fixed assets | 28 | €1,125,000 | €1,125,000 | = | 0.0% |
| Current assets | 29/58 | €456,823 | €523,827 | +€67,004 | +14.7% |
| Amounts receivable after more than one year | 29 | €216,000 | €216,000 | = | 0.0% |
| Other amounts receivable | 291 | €216,000 | €216,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,229 | €266,340 | +€132,111 | +98.4% |
| Trade receivables | 40 | €41,185 | €88,010 | +€46,825 | +113.7% |
| Other amounts receivable | 41 | €93,044 | €178,330 | +€85,286 | +91.7% |
| Cash at bank and in hand | 54/58 | €104,721 | €39,470 | -€65,251 | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,873 | €2,017 | +€144 | +7.7% |
| Total equity and liabilities | 10/49 | €2,353,484 | €2,402,940 | +€49,456 | +2.1% |
| Equity | 10/15 | €673,957 | €895,499 | +€221,542 | +32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €655,357 | €876,899 | +€221,542 | +33.8% |
| Distributable reserves | 133 | €655,357 | €876,899 | +€221,542 | +33.8% |
| Amounts payable | 17/49 | €1,679,527 | €1,507,441 | -€172,086 | -10.2% |
| Amounts payable after more than one year | 17 | €1,103,373 | €881,776 | -€221,597 | -20.1% |
| Financial debts | 170/4 | €1,103,373 | €881,776 | -€221,597 | -20.1% |
| Amounts payable within one year | 42/48 | €573,374 | €620,393 | +€47,019 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €220,276 | €221,945 | +€1,669 | +0.8% |
| Financial debts | 43 | €20,291 | - | -€20,291 | |
| Credit institutions | 430/8 | €20,291 | - | -€20,291 | |
| Trade debts | 44 | €1,668 | €1,771 | +€103 | +6.2% |
| Suppliers | 440/4 | €1,668 | €1,771 | +€103 | +6.2% |
| Taxes, remuneration and social security | 45 | €51,139 | €141,818 | +€90,679 | +177.3% |
| Taxes | 450/3 | €51,139 | €141,818 | +€90,679 | +177.3% |
| Other amounts payable | 47/48 | €280,000 | €254,859 | -€25,141 | -9.0% |
| Accrued charges and deferred income | 492/3 | €2,780 | €5,272 | +€2,492 | +89.6% |
| Non-recurring operating income | 76A | €13,683 | - | -€13,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,891 | €17,548 | -€343 | -1.9% |
| Other operating charges | 640/8 | €6,779 | €4,313 | -€2,466 | -36.4% |
| Gross operating margin | 9900 | €429,169 | €408,211 | -€20,958 | -4.9% |
| Operating profit (loss) | 9901 | €404,499 | €386,350 | -€18,149 | -4.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €45,437 | €49,166 | +€3,729 | +8.2% |
| Recurring financial charges | 65 | €45,437 | €49,166 | +€3,729 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €359,063 | €337,184 | -€21,879 | -6.1% |
| Income taxes | 67/77 | €89,764 | €115,642 | +€25,878 | +28.8% |
| Profit (loss) for the period | 9904 | €269,299 | €221,542 | -€47,757 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €269,299 | €221,542 | -€47,757 | -17.7% |
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 6 October 2026 via checked.be.