CLEMIMMO: 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.
CLEMIMMO
Largest movements
- Cash -€31,851
down €31,851 (-50.9%), from €62,598 to €30,746
mainly Net result for the year (-€36,929) and Tax, wage and social debts (-€11,613)
- Tangible fixed assets -€16,611
down €16,611 (-6.8%), from €244,997 to €228,386
- Profit (loss) carried forward -€36,929
down €36,929, from €13,431 to -€23,497
- Tax, wage and social debts -€11,613
no longer reported in 2025 (was €11,613)
- Purchases and services -€6,613
no longer reported in 2025 (was €6,613)
- Gross operating margin -€3,204
down €3,204 (-60.8%), from -€5,269 to -€8,473
- Other operating charges +€350
up €350 (+3.1%), from €11,140 to €11,490
- Depreciation -€141
down €141 (-0.8%), from €16,752 to €16,611
- Financial charges -€100
down €100 (-22.0%), from €456 to €355
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 | €317,288 | €268,881 | -€48,407 | -15.3% |
| Fixed assets | 21/28 | €244,997 | €228,386 | -€16,611 | -6.8% |
| Tangible fixed assets | 22/27 | €244,997 | €228,386 | -€16,611 | -6.8% |
| Land and buildings | 22 | €244,997 | €228,386 | -€16,611 | -6.8% |
| Current assets | 29/58 | €72,291 | €40,495 | -€31,796 | -44.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,598 | €30,746 | -€31,851 | -50.9% |
| Deferred charges and accrued income | 490/1 | €9,693 | €9,748 | +€55 | +0.6% |
| Total equity and liabilities | 10/49 | €317,288 | €268,881 | -€48,407 | -15.3% |
| Equity | 10/15 | €305,375 | €268,446 | -€36,929 | -12.1% |
| 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 | €229,944 | €229,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €223,744 | €223,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,431 | -€23,497 | -€36,929 | |
| Amounts payable | 17/49 | €11,913 | €435 | -€11,478 | -96.4% |
| Amounts payable within one year | 42/48 | €11,613 | €75 | -€11,538 | -99.4% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €11,613 | - | -€11,613 | |
| Taxes | 450/3 | €11,613 | - | -€11,613 | |
| Accrued charges and deferred income | 492/3 | €300 | €360 | +€60 | +19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,613 | - | -€6,613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,752 | €16,611 | -€141 | -0.8% |
| Other operating charges | 640/8 | €11,140 | €11,490 | +€350 | +3.1% |
| Gross operating margin | 9900 | -€5,269 | -€8,473 | -€3,204 | -60.8% |
| Operating profit (loss) | 9901 | -€33,161 | -€36,573 | -€3,412 | -10.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €456 | €355 | -€100 | -22.0% |
| Recurring financial charges | 65 | €456 | €355 | -€100 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,616 | -€36,929 | -€3,312 | -9.9% |
| Profit (loss) for the period | 9904 | -€33,616 | -€36,929 | -€3,312 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,616 | -€36,929 | -€3,312 | -9.9% |
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 19 October 2026 via checked.be.