CLEMME MENUISERIE CONCEPT: 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.
CLEMME MENUISERIE CONCEPT
Largest movements
- Cash +€95,999
up €95,999 (+310%), from €30,922 to €126,922
mainly Advances received (+€40,000) and Net result for the year (+€32,398)
- Stocks and contracts +€6,866
new in 2025: €6,866
- Tangible fixed assets -€4,779
down €4,779 (-8.6%), from €55,563 to €50,784
of which Plant, machinery and equipment: -€9,358
- Receivables within one year -€2,323
down €2,323 (-15.8%), from €14,732 to €12,410
of which Other amounts receivable: -€1,620
- Advances received +€40,000
new in 2025: €40,000
- Reserves +€30,680
up €30,680 (+175%), from €17,528 to €48,208
- Trade debts +€13,383
up €13,383 (+98.8%), from €13,545 to €26,927
- Tax, wage and social debts +€10,195
up €10,195 (+87.6%), from €11,632 to €21,827
of which Taxes: +€7,994
- Staff costs -€33,543
down €33,543 (-24.5%), from €137,159 to €103,616
- Gross operating margin -€11,068
down €11,068 (-6.2%), from €178,519 to €167,451
- Taxes +€5,653
up €5,653 (+86.2%), from €6,558 to €12,211
- Depreciation +€3,975
up €3,975 (+30.7%), from €12,935 to €16,910
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 | €102,574 | €198,338 | +€95,764 | +93.4% |
| Formation expenses | 20 | €1,356 | €993 | -€364 | -26.8% |
| Fixed assets | 21/28 | €55,563 | €50,784 | -€4,779 | -8.6% |
| Tangible fixed assets | 22/27 | €55,563 | €50,784 | -€4,779 | -8.6% |
| Land and buildings | 22 | €6,935 | €11,515 | +€4,580 | +66.0% |
| Plant, machinery and equipment | 23 | €48,628 | €39,269 | -€9,358 | -19.2% |
| Current assets | 29/58 | €45,655 | €146,562 | +€100,907 | +221% |
| Stocks and contracts in progress | 3 | - | €6,866 | +€6,866 | |
| Stocks | 30/36 | - | €6,866 | +€6,866 | |
| Amounts receivable within one year | 40/41 | €14,732 | €12,410 | -€2,323 | -15.8% |
| Trade receivables | 40 | €5,079 | €4,376 | -€703 | -13.8% |
| Other amounts receivable | 41 | €9,654 | €8,033 | -€1,620 | -16.8% |
| Cash at bank and in hand | 54/58 | €30,922 | €126,922 | +€95,999 | +310% |
| Deferred charges and accrued income | 490/1 | - | €364 | +€364 | |
| Total equity and liabilities | 10/49 | €102,574 | €198,338 | +€95,764 | +93.4% |
| Equity | 10/15 | €27,528 | €58,208 | +€30,680 | +111% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,528 | €48,208 | +€30,680 | +175% |
| Distributable reserves | 133 | €17,528 | €48,208 | +€30,680 | +175% |
| Amounts payable | 17/49 | €75,046 | €140,130 | +€65,085 | +86.7% |
| Amounts payable within one year | 42/48 | €75,046 | €140,130 | +€65,085 | +86.7% |
| Current portion of amounts payable after more than one year | 42 | €7,400 | €7,400 | = | 0.0% |
| Trade debts | 44 | €13,545 | €26,927 | +€13,383 | +98.8% |
| Suppliers | 440/4 | €13,545 | €26,927 | +€13,383 | +98.8% |
| Advances received on contracts in progress | 46 | - | €40,000 | +€40,000 | |
| Taxes, remuneration and social security | 45 | €11,632 | €21,827 | +€10,195 | +87.6% |
| Taxes | 450/3 | €7,198 | €15,192 | +€7,994 | +111% |
| Remuneration and social security | 454/9 | €4,434 | €6,635 | +€2,201 | +49.6% |
| Other amounts payable | 47/48 | €42,469 | €43,976 | +€1,507 | +3.5% |
| Remuneration, social security and pensions | 62 | €137,159 | €103,616 | -€33,543 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,935 | €16,910 | +€3,975 | +30.7% |
| Other operating charges | 640/8 | €2,527 | €1,892 | -€635 | -25.1% |
| Gross operating margin | 9900 | €178,519 | €167,451 | -€11,068 | -6.2% |
| Operating profit (loss) | 9901 | €25,898 | €45,032 | +€19,135 | +73.9% |
| Financial income | 75/76B | €2 | €71 | +€69 | +4,481% |
| Recurring financial income | 75 | €2 | €71 | +€69 | +4,481% |
| Non-recurring financial income | 76B | - | €71 | +€71 | |
| Financial charges | 65/66B | €95 | €494 | +€398 | +418% |
| Recurring financial charges | 65 | €95 | €494 | +€398 | +418% |
| Profit (loss) for the period before taxes | 9903 | €25,804 | €44,609 | +€18,806 | +72.9% |
| Income taxes | 67/77 | €6,558 | €12,211 | +€5,653 | +86.2% |
| Profit (loss) for the period | 9904 | €19,246 | €32,398 | +€13,152 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,246 | €32,398 | +€13,152 | +68.3% |
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 20 October 2026 via checked.be.