CLEMENCIA: 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.
CLEMENCIA
Largest movements
- Receivables within one year +€133,558
up €133,558 (+159.3%), from €83,855 to €217,413
of which Other amounts receivable: +€136,059
- Cash -€63,395
down €63,395 (-80.6%), from €78,700 to €15,305
mainly Receivables within one year (-€133,558) and Investment in fixed assets (net) (-€12,322)
- Tangible fixed assets +€10,218
up €10,218 (+194.2%), from €5,261 to €15,479
of which Land and buildings: +€6,149
- Deferred charges and accrued income -€7,200
no longer reported in 2025 (was €7,200)
- Profit (loss) carried forward +€59,949
up €59,949 (+48.6%), from €123,263 to €183,212
- Tax, wage and social debts +€14,131
up €14,131 (+30.6%), from €46,214 to €60,345
- Gross operating margin -€85,437
down €85,437 (-53.7%), from €159,220 to €73,783
- Taxes -€20,156
down €20,156 (-54.6%), from €36,895 to €16,739
- Financial income +€3,421
up €3,421 (+104.6%), from €3,269 to €6,690
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 | €175,016 | €248,197 | +€73,181 | +41.8% |
| Fixed assets | 21/28 | €5,261 | €15,479 | +€10,218 | +194.2% |
| Tangible fixed assets | 22/27 | €5,261 | €15,479 | +€10,218 | +194.2% |
| Land and buildings | 22 | €2,450 | €8,599 | +€6,149 | +251.0% |
| Plant, machinery and equipment | 23 | €2,276 | €6,783 | +€4,507 | +198.0% |
| Furniture and vehicles | 24 | €535 | €97 | -€438 | -81.9% |
| Current assets | 29/58 | €169,755 | €232,718 | +€62,963 | +37.1% |
| Amounts receivable within one year | 40/41 | €83,855 | €217,413 | +€133,558 | +159.3% |
| Trade receivables | 40 | €28,286 | €25,785 | -€2,501 | -8.8% |
| Other amounts receivable | 41 | €55,569 | €191,628 | +€136,059 | +244.8% |
| Cash at bank and in hand | 54/58 | €78,700 | €15,305 | -€63,395 | -80.6% |
| Deferred charges and accrued income | 490/1 | €7,200 | - | -€7,200 | |
| Total equity and liabilities | 10/49 | €175,016 | €248,197 | +€73,181 | +41.8% |
| Equity | 10/15 | €124,263 | €184,212 | +€59,949 | +48.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,263 | €183,212 | +€59,949 | +48.6% |
| Amounts payable | 17/49 | €50,753 | €63,985 | +€13,232 | +26.1% |
| Amounts payable within one year | 42/48 | €49,818 | €63,985 | +€14,167 | +28.4% |
| Trade debts | 44 | €3,604 | €3,640 | +€36 | +1.0% |
| Suppliers | 440/4 | €3,604 | €3,640 | +€36 | +1.0% |
| Taxes, remuneration and social security | 45 | €46,214 | €60,345 | +€14,131 | +30.6% |
| Taxes | 450/3 | €46,214 | €60,345 | +€14,131 | +30.6% |
| Accrued charges and deferred income | 492/3 | €935 | - | -€935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €2,104 | +€1,457 | +225.2% |
| Other operating charges | 640/8 | €859 | €882 | +€23 | +2.7% |
| Gross operating margin | 9900 | €159,220 | €73,783 | -€85,437 | -53.7% |
| Operating profit (loss) | 9901 | €157,714 | €70,797 | -€86,917 | -55.1% |
| Financial income | 75/76B | €3,269 | €6,690 | +€3,421 | +104.6% |
| Recurring financial income | 75 | €3,269 | €6,690 | +€3,421 | +104.6% |
| Financial charges | 65/66B | €825 | €800 | -€25 | -3.0% |
| Recurring financial charges | 65 | €825 | €800 | -€25 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €160,158 | €76,687 | -€83,471 | -52.1% |
| Income taxes | 67/77 | €36,895 | €16,739 | -€20,156 | -54.6% |
| Profit (loss) for the period | 9904 | €123,263 | €59,948 | -€63,315 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €123,263 | €59,948 | -€63,315 | -51.4% |
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 3 October 2026 via checked.be.