CLEMFIN: 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.
CLEMFIN
Largest movements
- Financial fixed assets -€592,310
no longer reported in 2025 (was €592,310)
- Cash +€32,909
up €32,909 (+11384.0%), from €289 to €33,198
mainly Investment in fixed assets (net) (+€592,310) and Net result for the year (+€333,165)
- Other debts -€568,366
down €568,366 (-96.9%), from €586,560 to €18,194
- Trade debts +€13,197
up €13,197 (+754.1%), from €1,750 to €14,947
- Financial income +€138,466
up €138,466 (+65.7%), from €210,763 to €349,229
of which Financial income: +€313,966
- Gross operating margin -€7,914
down €7,914 (-111.6%), from -€7,091 to -€15,006
- Taxes -€7,397
no longer reported in 2025 (was €7,397)
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 | €798,139 | €238,738 | -€559,401 | -70.1% |
| Fixed assets | 21/28 | €592,310 | - | -€592,310 | |
| Financial fixed assets | 28 | €592,310 | - | -€592,310 | |
| Current assets | 29/58 | €205,829 | €238,738 | +€32,909 | +16.0% |
| Amounts receivable after more than one year | 29 | €205,540 | €205,540 | = | 0.0% |
| Other amounts receivable | 291 | €205,540 | €205,540 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €289 | €33,198 | +€32,909 | +11384.0% |
| Total equity and liabilities | 10/49 | €798,139 | €238,738 | -€559,401 | -70.1% |
| Equity | 10/15 | €202,433 | €205,598 | +€3,165 | +1.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,433 | €145,598 | +€3,165 | +2.2% |
| Amounts payable | 17/49 | €595,707 | €33,140 | -€562,566 | -94.4% |
| Amounts payable within one year | 42/48 | €595,707 | €33,140 | -€562,566 | -94.4% |
| Trade debts | 44 | €1,750 | €14,947 | +€13,197 | +754.1% |
| Suppliers | 440/4 | €1,750 | €14,947 | +€13,197 | +754.1% |
| Taxes, remuneration and social security | 45 | €7,397 | - | -€7,397 | |
| Taxes | 450/3 | €7,397 | - | -€7,397 | |
| Other amounts payable | 47/48 | €586,560 | €18,194 | -€568,366 | -96.9% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€7,091 | -€15,006 | -€7,914 | -111.6% |
| Operating profit (loss) | 9901 | -€8,059 | -€16,004 | -€7,945 | -98.6% |
| Financial income | 75/76B | €210,763 | €349,229 | +€138,466 | +65.7% |
| Recurring financial income | 75 | €35,263 | €349,229 | +€313,966 | +890.4% |
| Non-recurring financial income | 76B | €175,500 | - | -€175,500 | |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €202,644 | €333,165 | +€130,521 | +64.4% |
| Income taxes | 67/77 | €7,397 | - | -€7,397 | |
| Profit (loss) for the period | 9904 | €195,247 | €333,165 | +€137,918 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €195,247 | €333,165 | +€137,918 | +70.6% |
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 8 October 2026 via checked.be.