CLEMENT CONCEPT: what changed
Two financial 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.
CLEMENT CONCEPT
Largest movements
- Cash -€40,542
down €40,542 (-56.5%), from €71,808 to €31,266
mainly Net result for the year (-€72,832) and Trade debts (-€1,485)
- Tangible fixed assets -€16,984
down €16,984 (-98.6%), from €17,218 to €233
of which Furniture and vehicles: -€8,984
- Receivables within one year -€13,467
down €13,467 (-58.3%), from €23,089 to €9,622
of which Other amounts receivable: -€10,142
- Deferred charges and accrued income -€1,441
down €1,441 (-94.1%), from €1,531 to €90
- Profit (loss) carried forward -€72,832
down €72,832, from €13,283 to -€59,549
- Tax, wage and social debts +€1,894
up €1,894 (+3019.7%), from €63 to €1,957
- Trade debts -€1,485
down €1,485 (-43.9%), from €3,381 to €1,896
- Gross operating margin -€68,942
down €68,942 (-2985.9%), from -€2,309 to -€71,251
- Depreciation -€10,546
down €10,546 (-94.3%), from €11,187 to €641
- Other operating charges -€1,950
down €1,950 (-44.9%), from €4,341 to €2,391
- Financial income -€1,276
down €1,276 (-38.5%), from €3,318 to €2,042
- Taxes -€780
no longer reported in 2025 (was €780)
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 | €113,646 | €41,482 | -€72,164 | -63.5% |
| Fixed assets | 21/28 | €17,218 | €503 | -€16,714 | -97.1% |
| Tangible fixed assets | 22/27 | €17,218 | €233 | -€16,984 | -98.6% |
| Furniture and vehicles | 24 | €9,218 | €233 | -€8,984 | -97.5% |
| Other tangible fixed assets | 26 | €8,000 | - | -€8,000 | |
| Financial fixed assets | 28 | - | €270 | +€270 | |
| Current assets | 29/58 | €96,428 | €40,978 | -€55,450 | -57.5% |
| Amounts receivable within one year | 40/41 | €23,089 | €9,622 | -€13,467 | -58.3% |
| Trade receivables | 40 | €5,724 | €2,399 | -€3,325 | -58.1% |
| Other amounts receivable | 41 | €17,365 | €7,224 | -€10,142 | -58.4% |
| Cash at bank and in hand | 54/58 | €71,808 | €31,266 | -€40,542 | -56.5% |
| Deferred charges and accrued income | 490/1 | €1,531 | €90 | -€1,441 | -94.1% |
| Total equity and liabilities | 10/49 | €113,646 | €41,482 | -€72,164 | -63.5% |
| Equity | 10/15 | €109,583 | €36,752 | -€72,832 | -66.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €76,301 | €76,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,110 | €10,110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,110 | €10,110 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,515 | €6,515 | = | 0.0% |
| Distributable reserves | 133 | €59,676 | €59,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,283 | -€59,549 | -€72,832 | |
| Amounts payable | 17/49 | €4,062 | €4,730 | +€667 | +16.4% |
| Amounts payable within one year | 42/48 | €4,062 | €4,730 | +€667 | +16.4% |
| Financial debts | 43 | €515 | €204 | -€311 | -60.4% |
| Credit institutions | 430/8 | €515 | €204 | -€311 | -60.4% |
| Trade debts | 44 | €3,381 | €1,896 | -€1,485 | -43.9% |
| Suppliers | 440/4 | €3,381 | €1,896 | -€1,485 | -43.9% |
| Taxes, remuneration and social security | 45 | €63 | €1,957 | +€1,894 | +3019.7% |
| Taxes | 450/3 | €63 | €1,957 | +€1,894 | +3019.7% |
| Other amounts payable | 47/48 | €104 | €673 | +€570 | +550.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,187 | €641 | -€10,546 | -94.3% |
| Other operating charges | 640/8 | €4,341 | €2,391 | -€1,950 | -44.9% |
| Gross operating margin | 9900 | -€2,309 | -€71,251 | -€68,942 | -2985.9% |
| Operating profit (loss) | 9901 | -€17,837 | -€74,284 | -€56,447 | -316.5% |
| Financial income | 75/76B | €3,318 | €2,042 | -€1,276 | -38.5% |
| Recurring financial income | 75 | €3,318 | €2,042 | -€1,276 | -38.5% |
| Financial charges | 65/66B | €700 | €590 | -€110 | -15.7% |
| Recurring financial charges | 65 | €700 | €590 | -€110 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,219 | -€72,832 | -€57,613 | -378.6% |
| Income taxes | 67/77 | €780 | - | -€780 | |
| Profit (loss) for the period | 9904 | -€15,999 | -€72,832 | -€56,832 | -355.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,999 | -€72,832 | -€56,832 | -355.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.