Clementien: 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.
Clementien
Largest movements
- Tangible fixed assets -€9,105
down €9,105 (-27.2%), from €33,452 to €24,346
of which Plant, machinery and equipment: -€7,337
- Cash +€6,407
up €6,407 (+29.3%), from €21,886 to €28,293
mainly Depreciation (+€9,676) and Receivables within one year (+€2,985)
- Receivables within one year -€2,985
down €2,985 (-62.1%), from €4,803 to €1,818
of which Trade receivables: -€2,985
- Deferred charges and accrued income +€959
up €959 (+85.5%), from €1,121 to €2,080
- Debts after one year -€3,962
down €3,962 (-15.2%), from €26,124 to €22,162
of which Financial debts: -€26,124
- Trade debts -€2,082
down €2,082 (-66.0%), from €3,152 to €1,070
- Reserves +€1,227
up €1,227 (+11.2%), from €10,924 to €12,151
- Gross operating margin -€16,410
down €16,410 (-55.9%), from €29,362 to €12,951
- Depreciation +€582
up €582 (+6.4%), from €9,094 to €9,676
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 | €61,262 | €56,538 | -€4,724 | -7.7% |
| Fixed assets | 21/28 | €33,452 | €24,346 | -€9,105 | -27.2% |
| Tangible fixed assets | 22/27 | €33,452 | €24,346 | -€9,105 | -27.2% |
| Plant, machinery and equipment | 23 | €28,675 | €21,338 | -€7,337 | -25.6% |
| Furniture and vehicles | 24 | €4,777 | €3,008 | -€1,769 | -37.0% |
| Current assets | 29/58 | €27,810 | €32,191 | +€4,381 | +15.8% |
| Amounts receivable within one year | 40/41 | €4,803 | €1,818 | -€2,985 | -62.1% |
| Trade receivables | 40 | €4,803 | €1,818 | -€2,985 | -62.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,886 | €28,293 | +€6,407 | +29.3% |
| Deferred charges and accrued income | 490/1 | €1,121 | €2,080 | +€959 | +85.5% |
| Total equity and liabilities | 10/49 | €61,262 | €56,538 | -€4,724 | -7.7% |
| Equity | 10/15 | €20,924 | €22,151 | +€1,227 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,924 | €12,151 | +€1,227 | +11.2% |
| Distributable reserves | 133 | €10,924 | €12,151 | +€1,227 | +11.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,338 | €34,387 | -€5,951 | -14.8% |
| Amounts payable after more than one year | 17 | €26,124 | €22,162 | -€3,962 | -15.2% |
| Financial debts | 170/4 | €26,124 | €0 | -€26,124 | -100.0% |
| Other amounts payable | 178/9 | - | €22,162 | +€22,162 | |
| Amounts payable within one year | 42/48 | €13,810 | €11,588 | -€2,222 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €3,923 | €3,962 | +€39 | +1.0% |
| Trade debts | 44 | €3,152 | €1,070 | -€2,082 | -66.0% |
| Suppliers | 440/4 | €3,152 | €1,070 | -€2,082 | -66.0% |
| Advances received on contracts in progress | 46 | €331 | €0 | -€331 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,969 | €3,425 | +€455 | +15.3% |
| Taxes | 450/3 | €1,369 | €3,425 | +€2,055 | +150.1% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100.0% |
| Other amounts payable | 47/48 | €3,436 | €3,132 | -€305 | -8.9% |
| Accrued charges and deferred income | 492/3 | €404 | €637 | +€233 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,094 | €9,676 | +€582 | +6.4% |
| Other operating charges | 640/8 | €712 | €746 | +€34 | +4.8% |
| Gross operating margin | 9900 | €29,362 | €12,951 | -€16,410 | -55.9% |
| Operating profit (loss) | 9901 | €19,556 | €2,529 | -€17,026 | -87.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €537 | €371 | -€166 | -31.0% |
| Recurring financial charges | 65 | €537 | €371 | -€166 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €19,019 | €2,159 | -€16,860 | -88.6% |
| Income taxes | 67/77 | €871 | €932 | +€60 | +6.9% |
| Profit (loss) for the period | 9904 | €18,147 | €1,227 | -€16,920 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,147 | €1,227 | -€16,920 | -93.2% |
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 1 October 2026 via checked.be.