CLEMENTIA: 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.
CLEMENTIA
Largest movements
- Deferred charges and accrued income +€8,122
up €8,122 (+882.3%), from €921 to €9,042
- Cash +€7,461
up €7,461 (+11.1%), from €67,090 to €74,551
mainly Net result for the year (+€18,071) and Depreciation (+€4,725)
- Tangible fixed assets +€5,716
up €5,716 (+2.9%), from €199,478 to €205,194
of which Land and buildings: +€4,514
- Reserves +€18,071
up €18,071 (+8.8%), from €204,983 to €223,054
of which Distributable reserves: +€18,071
- Depreciation -€6,941
down €6,941 (-59.5%), from €11,666 to €4,725
- Gross operating margin -€3,995
down €3,995 (-10.6%), from €37,857 to €33,862
- Taxes +€815
up €815 (+10.9%), from €7,455 to €8,270
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 | €267,489 | €290,168 | +€22,679 | +8.5% |
| Fixed assets | 21/28 | €199,478 | €205,194 | +€5,716 | +2.9% |
| Tangible fixed assets | 22/27 | €199,478 | €205,194 | +€5,716 | +2.9% |
| Land and buildings | 22 | €197,710 | €202,224 | +€4,514 | +2.3% |
| Furniture and vehicles | 24 | €1,768 | €2,970 | +€1,203 | +68.0% |
| Current assets | 29/58 | €68,011 | €84,973 | +€16,963 | +24.9% |
| Amounts receivable within one year | 40/41 | €0 | €1,380 | +€1,380 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €1,380 | +€1,380 | |
| Cash at bank and in hand | 54/58 | €67,090 | €74,551 | +€7,461 | +11.1% |
| Deferred charges and accrued income | 490/1 | €921 | €9,042 | +€8,122 | +882.3% |
| Total equity and liabilities | 10/49 | €267,489 | €290,168 | +€22,679 | +8.5% |
| Equity | 10/15 | €266,983 | €285,054 | +€18,071 | +6.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €204,983 | €223,054 | +€18,071 | +8.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €198,783 | €216,854 | +€18,071 | +9.1% |
| Amounts payable | 17/49 | €506 | €5,114 | +€4,608 | +911.4% |
| Amounts payable within one year | 42/48 | €446 | €5,054 | +€4,608 | +1034.1% |
| Trade debts | 44 | - | €1,575 | +€1,575 | |
| Suppliers | 440/4 | - | €1,575 | +€1,575 | |
| Taxes, remuneration and social security | 45 | €161 | €1,270 | +€1,109 | +690.7% |
| Taxes | 450/3 | €161 | €1,270 | +€1,109 | +690.7% |
| Other amounts payable | 47/48 | €285 | €2,209 | +€1,924 | +675.2% |
| Accrued charges and deferred income | 492/3 | €60 | €60 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,666 | €4,725 | -€6,941 | -59.5% |
| Other operating charges | 640/8 | €2,568 | €2,647 | +€79 | +3.1% |
| Gross operating margin | 9900 | €37,857 | €33,862 | -€3,995 | -10.6% |
| Operating profit (loss) | 9901 | €23,624 | €26,491 | +€2,867 | +12.1% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €23,489 | €26,341 | +€2,852 | +12.1% |
| Income taxes | 67/77 | €7,455 | €8,270 | +€815 | +10.9% |
| Profit (loss) for the period | 9904 | €16,033 | €18,071 | +€2,037 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,033 | €18,071 | +€2,037 | +12.7% |
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 12 October 2026 via checked.be.