Clements Beheer: 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.
Clements Beheer
Largest movements
- Receivables after one year -€352,799
down €352,799 (-82.5%), from €427,799 to €75,000
- Cash +€183,509
up €183,509 (+99.8%), from €183,829 to €367,338
mainly Receivables after one year (+€352,799) and Net result for the year (+€45,006)
- Current investments +€47,729
up €47,729 (+2.5%), from €1.9m to €2.0m
- Other debts -€185,178
down €185,178 (-52.9%), from €350,000 to €164,822
- Reserves +€45,006
up €45,006 (+1.4%), from €3.3m to €3.3m
of which Distributable reserves: +€46,866
- Financial charges +€18,086
up €18,086, from -€11,380 to €6,706
- Financial income -€6,946
down €6,946 (-16.5%), from €42,102 to €35,156
- Gross operating margin +€5,056
up €5,056 (+29.7%), from €17,012 to €22,068
- Taxes -€1,760
down €1,760 (-28.1%), from €6,260 to €4,500
- Other operating charges -€282
down €282 (-21.8%), from €1,293 to €1,011
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 | €3,632,501 | €3,495,439 | -€137,061 | -3.8% |
| Fixed assets | 21/28 | €1,074,528 | €1,074,528 | = | 0.0% |
| Financial fixed assets | 28 | €1,074,528 | €1,074,528 | = | 0.0% |
| Current assets | 29/58 | €2,557,972 | €2,420,911 | -€137,061 | -5.4% |
| Amounts receivable after more than one year | 29 | €427,799 | €75,000 | -€352,799 | -82.5% |
| Other amounts receivable | 291 | €427,799 | €75,000 | -€352,799 | -82.5% |
| Amounts receivable within one year | 40/41 | €16,356 | €7,874 | -€8,482 | -51.9% |
| Trade receivables | 40 | €9,075 | - | -€9,075 | |
| Other amounts receivable | 41 | €7,281 | €7,874 | +€593 | +8.1% |
| Current investments | 50/53 | €1,921,049 | €1,968,778 | +€47,729 | +2.5% |
| Cash at bank and in hand | 54/58 | €183,829 | €367,338 | +€183,509 | +99.8% |
| Deferred charges and accrued income | 490/1 | €8,939 | €1,921 | -€7,019 | -78.5% |
| Total equity and liabilities | 10/49 | €3,632,501 | €3,495,439 | -€137,061 | -3.8% |
| Equity | 10/15 | €3,277,472 | €3,322,479 | +€45,006 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,258,872 | €3,303,879 | +€45,006 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €3,257,012 | €3,303,879 | +€46,866 | +1.4% |
| Amounts payable | 17/49 | €355,029 | €172,961 | -€182,068 | -51.3% |
| Amounts payable within one year | 42/48 | €355,029 | €166,415 | -€188,614 | -53.1% |
| Trade debts | 44 | €363 | €187 | -€175 | -48.3% |
| Suppliers | 440/4 | €363 | €187 | -€175 | -48.3% |
| Taxes, remuneration and social security | 45 | €4,666 | €1,406 | -€3,260 | -69.9% |
| Taxes | 450/3 | €4,666 | €1,406 | -€3,260 | -69.9% |
| Other amounts payable | 47/48 | €350,000 | €164,822 | -€185,178 | -52.9% |
| Accrued charges and deferred income | 492/3 | - | €6,546 | +€6,546 | |
| Other operating charges | 640/8 | €1,293 | €1,011 | -€282 | -21.8% |
| Gross operating margin | 9900 | €17,012 | €22,068 | +€5,056 | +29.7% |
| Operating profit (loss) | 9901 | €15,718 | €21,057 | +€5,339 | +34.0% |
| Financial income | 75/76B | €42,102 | €35,156 | -€6,946 | -16.5% |
| Recurring financial income | 75 | €42,102 | €35,156 | -€6,946 | -16.5% |
| Financial charges | 65/66B | -€11,380 | €6,706 | +€18,086 | |
| Recurring financial charges | 65 | -€11,380 | €6,706 | +€18,086 | |
| Profit (loss) for the period before taxes | 9903 | €69,200 | €49,506 | -€19,694 | -28.5% |
| Income taxes | 67/77 | €6,260 | €4,500 | -€1,760 | -28.1% |
| Profit (loss) for the period | 9904 | €62,940 | €45,006 | -€17,934 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,940 | €45,006 | -€17,934 | -28.5% |
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 22 October 2026 via checked.be.