CLEMENT PHARMA SERVICES: 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.
CLEMENT PHARMA SERVICES
Largest movements
- Receivables after one year -€30,661
down €30,661 (-39.7%), from €77,234 to €46,573
- Current investments +€16,882
up €16,882 (+201.0%), from €8,400 to €25,282
- Cash -€7,993
down €7,993 (-24.6%), from €32,430 to €24,437
mainly Contributions, distributions and other (-€49,603) and Current investments (-€16,882)
- Tangible fixed assets -€7,511
down €7,511 (-29.2%), from €25,767 to €18,256
of which Furniture and vehicles: -€7,279
- Receivables within one year +€4,431
up €4,431 (+15.2%), from €29,118 to €33,548
of which Other amounts receivable: +€11,675
- Reserves -€46,244
down €46,244 (-32.4%), from €142,654 to €96,411
- Other debts +€26,529
up €26,529, from €0 to €26,529
- Debts after one year -€8,313
down €8,313 (-92.3%), from €9,010 to €696
- Tax, wage and social debts +€3,060
up €3,060 (+135.1%), from €2,265 to €5,325
- Gross operating margin +€9,985
up €9,985 (+330.4%), from €3,022 to €13,007
- Depreciation +€2,184
up €2,184 (+41.0%), from €5,328 to €7,511
- Financial income -€1,747
down €1,747 (-58.9%), from €2,969 to €1,221
- Taxes +€1,263
up €1,263 (+196.0%), from €645 to €1,908
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 | €176,112 | €151,301 | -€24,811 | -14.1% |
| Fixed assets | 21/28 | €25,767 | €18,256 | -€7,511 | -29.2% |
| Tangible fixed assets | 22/27 | €25,767 | €18,256 | -€7,511 | -29.2% |
| Plant, machinery and equipment | 23 | €458 | €226 | -€232 | -50.7% |
| Furniture and vehicles | 24 | €25,308 | €18,030 | -€7,279 | -28.8% |
| Current assets | 29/58 | €150,345 | €133,045 | -€17,300 | -11.5% |
| Amounts receivable after more than one year | 29 | €77,234 | €46,573 | -€30,661 | -39.7% |
| Other amounts receivable | 291 | €77,234 | €46,573 | -€30,661 | -39.7% |
| Amounts receivable within one year | 40/41 | €29,118 | €33,548 | +€4,431 | +15.2% |
| Trade receivables | 40 | €16,114 | €8,869 | -€7,244 | -45.0% |
| Other amounts receivable | 41 | €13,004 | €24,679 | +€11,675 | +89.8% |
| Current investments | 50/53 | €8,400 | €25,282 | +€16,882 | +201.0% |
| Cash at bank and in hand | 54/58 | €32,430 | €24,437 | -€7,993 | -24.6% |
| Deferred charges and accrued income | 490/1 | €3,164 | €3,205 | +€41 | +1.3% |
| Total equity and liabilities | 10/49 | €176,112 | €151,301 | -€24,811 | -14.1% |
| Equity | 10/15 | €154,811 | €108,811 | -€46,000 | -29.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €142,654 | €96,411 | -€46,244 | -32.4% |
| Distributable reserves | 133 | €142,654 | €96,411 | -€46,244 | -32.4% |
| Profit (loss) carried forward | 14 | -€244 | €0 | +€244 | |
| Amounts payable | 17/49 | €21,301 | €42,490 | +€21,189 | +99.5% |
| Amounts payable after more than one year | 17 | €9,010 | €696 | -€8,313 | -92.3% |
| Financial debts | 170/4 | €9,010 | €696 | -€8,313 | -92.3% |
| Amounts payable within one year | 42/48 | €12,291 | €41,794 | +€29,502 | +240.0% |
| Current portion of amounts payable after more than one year | 42 | €8,232 | €8,313 | +€81 | +1.0% |
| Trade debts | 44 | €1,794 | €1,626 | -€168 | -9.4% |
| Suppliers | 440/4 | €1,794 | €1,626 | -€168 | -9.4% |
| Taxes, remuneration and social security | 45 | €2,265 | €5,325 | +€3,060 | +135.1% |
| Taxes | 450/3 | €2,265 | €5,325 | +€3,060 | +135.1% |
| Other amounts payable | 47/48 | €0 | €26,529 | +€26,529 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,328 | €7,511 | +€2,184 | +41.0% |
| Other operating charges | 640/8 | €955 | €911 | -€44 | -4.6% |
| Gross operating margin | 9900 | €3,022 | €13,007 | +€9,985 | +330.4% |
| Operating profit (loss) | 9901 | -€3,261 | €4,585 | +€7,845 | |
| Financial income | 75/76B | €2,969 | €1,221 | -€1,747 | -58.9% |
| Recurring financial income | 75 | €2,969 | €1,221 | -€1,747 | -58.9% |
| Financial charges | 65/66B | €367 | €296 | -€72 | -19.5% |
| Recurring financial charges | 65 | €367 | €296 | -€72 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€659 | €5,510 | +€6,170 | |
| Income taxes | 67/77 | €645 | €1,908 | +€1,263 | +196.0% |
| Profit (loss) for the period | 9904 | -€1,304 | €3,603 | +€4,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,304 | €3,603 | +€4,907 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.