CLEMENTONI BENELUX: 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.
CLEMENTONI BENELUX
Largest movements
- Receivables within one year +€205,326
up €205,326 (+28.7%), from €714,398 to €919,724
of which Trade receivables: +€203,806
- Cash -€25,522
down €25,522 (-80.6%), from €31,660 to €6,139
mainly Receivables within one year (-€205,326) and Trade debts (-€48,357)
- Profit (loss) carried forward +€190,289
up €190,289 (+39.8%), from €478,210 to €668,499
- Trade debts -€48,357
down €48,357 (-54.7%), from €88,338 to €39,981
- Tax, wage and social debts +€39,024
up €39,024 (+128%), from €30,531 to €69,554
of which Taxes: +€33,378
- Financial charges -€104,411
down €104,411 (-97.4%), from €107,226 to €2,815
of which Non-recurring financial charges: -€104,387
- Taxes +€75,005
up €75,005 (+307%), from €24,438 to €99,442
- Staff costs +€28,626
up €28,626 (+12.7%), from €225,716 to €254,341
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.
Derived cash bridge
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 | €747,538 | €928,493 | +€180,956 | +24.2% |
| Fixed assets | 21/28 | €1,184 | €2,631 | +€1,446 | +122% |
| Tangible fixed assets | 22/27 | €954 | €2,401 | +€1,446 | +152% |
| Plant, machinery and equipment | 23 | - | €1,606 | +€1,606 | |
| Furniture and vehicles | 24 | €954 | €795 | -€159 | -16.7% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €746,354 | €925,863 | +€179,509 | +24.1% |
| Amounts receivable within one year | 40/41 | €714,398 | €919,724 | +€205,326 | +28.7% |
| Trade receivables | 40 | €712,651 | €916,458 | +€203,806 | +28.6% |
| Other amounts receivable | 41 | €1,747 | €3,266 | +€1,520 | +87.0% |
| Cash at bank and in hand | 54/58 | €31,660 | €6,139 | -€25,522 | -80.6% |
| Deferred charges and accrued income | 490/1 | €295 | - | -€295 | |
| Total equity and liabilities | 10/49 | €747,538 | €928,493 | +€180,956 | +24.2% |
| Equity | 10/15 | €628,670 | €818,959 | +€190,289 | +30.3% |
| Contributions | 10/11 | €148,600 | €148,600 | = | 0.0% |
| Capital | 10 | €148,600 | - | -€148,600 | |
| Issued capital | 100 | €148,600 | - | -€148,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €478,210 | €668,499 | +€190,289 | +39.8% |
| Amounts payable | 17/49 | €118,868 | €109,535 | -€9,333 | -7.9% |
| Amounts payable within one year | 42/48 | €118,868 | €109,535 | -€9,333 | -7.9% |
| Trade debts | 44 | €88,338 | €39,981 | -€48,357 | -54.7% |
| Suppliers | 440/4 | €88,338 | €39,981 | -€48,357 | -54.7% |
| Taxes, remuneration and social security | 45 | €30,531 | €69,554 | +€39,024 | +128% |
| Taxes | 450/3 | €19,002 | €52,380 | +€33,378 | +176% |
| Remuneration and social security | 454/9 | €11,529 | €17,174 | +€5,645 | +49.0% |
| Remuneration, social security and pensions | 62 | €225,716 | €254,341 | +€28,626 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €1,218 | +€384 | +46.1% |
| Other operating charges | 640/8 | €97 | €57 | -€40 | -41.3% |
| Gross operating margin | 9900 | €545,829 | €548,163 | +€2,334 | +0.4% |
| Operating profit (loss) | 9901 | €319,182 | €292,547 | -€26,635 | -8.3% |
| Financial charges | 65/66B | €107,226 | €2,815 | -€104,411 | -97.4% |
| Recurring financial charges | 65 | €2,838 | €2,815 | -€23 | -0.8% |
| Non-recurring financial charges | 66B | €104,387 | - | -€104,387 | |
| Profit (loss) for the period before taxes | 9903 | €211,956 | €289,731 | +€77,775 | +36.7% |
| Income taxes | 67/77 | €24,438 | €99,442 | +€75,005 | +307% |
| Profit (loss) for the period | 9904 | €187,519 | €190,289 | +€2,771 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €187,519 | €190,289 | +€2,771 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.