Clément Conseil: 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.
Clément Conseil
Largest movements
- Receivables within one year +€16,479
up €16,479 (+147.8%), from €11,147 to €27,626
of which Trade receivables: +€8,980
- Cash -€6,882
down €6,882 (-100.0%), from €6,882 to €0
mainly Receivables within one year (-€16,479) and Trade debts (-€6,083)
- Tangible fixed assets -€931
down €931 (-52.5%), from €1,773 to €842
- Deferred charges and accrued income +€736
up €736 (+735.6%), from €100 to €836
- Profit (loss) carried forward +€8,850
up €8,850 (+89.3%), from -€9,909 to -€1,060
- Tax, wage and social debts +€6,296
up €6,296 (+65.0%), from €9,690 to €15,986
of which Taxes: +€4,384
- Trade debts -€6,083
down €6,083 (-77.4%), from €7,861 to €1,778
- Short-term financial debts +€899
new in 2025: €899
- Accrued charges and deferred income -€561
down €561 (-100.0%), from €561 to €0
- Gross operating margin +€14,300
up €14,300 (+731.4%), from €1,955 to €16,256
- Taxes +€4,802
up €4,802 (+356.0%), from €1,349 to €6,151
- Financial income +€163
up €163 (+32.3%), from €505 to €669
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 | €20,103 | €29,503 | +€9,401 | +46.8% |
| Fixed assets | 21/28 | €1,973 | €1,042 | -€931 | -47.2% |
| Tangible fixed assets | 22/27 | €1,773 | €842 | -€931 | -52.5% |
| Furniture and vehicles | 24 | €1,773 | €842 | -€931 | -52.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €18,129 | €28,462 | +€10,332 | +57.0% |
| Amounts receivable within one year | 40/41 | €11,147 | €27,626 | +€16,479 | +147.8% |
| Trade receivables | 40 | €2,558 | €11,538 | +€8,980 | +351.1% |
| Other amounts receivable | 41 | €8,590 | €16,088 | +€7,498 | +87.3% |
| Cash at bank and in hand | 54/58 | €6,882 | €0 | -€6,882 | -100.0% |
| Deferred charges and accrued income | 490/1 | €100 | €836 | +€736 | +735.6% |
| Total equity and liabilities | 10/49 | €20,103 | €29,503 | +€9,401 | +46.8% |
| Equity | 10/15 | €1,991 | €10,840 | +€8,850 | +444.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,900 | €7,900 | = | 0.0% |
| Distributable reserves | 133 | €7,900 | €7,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,909 | -€1,060 | +€8,850 | +89.3% |
| Amounts payable | 17/49 | €18,112 | €18,663 | +€551 | +3.0% |
| Amounts payable within one year | 42/48 | €17,551 | €18,663 | +€1,112 | +6.3% |
| Financial debts | 43 | - | €899 | +€899 | |
| Credit institutions | 430/8 | - | €899 | +€899 | |
| Trade debts | 44 | €7,861 | €1,778 | -€6,083 | -77.4% |
| Suppliers | 440/4 | €7,861 | €1,778 | -€6,083 | -77.4% |
| Taxes, remuneration and social security | 45 | €9,690 | €15,986 | +€6,296 | +65.0% |
| Taxes | 450/3 | €9,302 | €13,686 | +€4,384 | +47.1% |
| Remuneration and social security | 454/9 | €388 | €2,300 | +€1,912 | +492.3% |
| Accrued charges and deferred income | 492/3 | €561 | €0 | -€561 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €931 | +€140 | +17.7% |
| Other operating charges | 640/8 | €487 | €400 | -€88 | -18.0% |
| Gross operating margin | 9900 | €1,955 | €16,256 | +€14,300 | +731.4% |
| Operating profit (loss) | 9901 | €676 | €14,924 | +€14,248 | +2106.3% |
| Financial income | 75/76B | €505 | €669 | +€163 | +32.3% |
| Recurring financial income | 75 | €505 | €669 | +€163 | +32.3% |
| Financial charges | 65/66B | €651 | €593 | -€58 | -9.0% |
| Recurring financial charges | 65 | €651 | €593 | -€58 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €531 | €15,000 | +€14,470 | +2726.3% |
| Income taxes | 67/77 | €1,349 | €6,151 | +€4,802 | +356.0% |
| Profit (loss) for the period | 9904 | -€818 | €8,850 | +€9,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€818 | €8,850 | +€9,668 |
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 9 October 2026 via checked.be.