CLEMOT: 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.
CLEMOT
Largest movements
- Tangible fixed assets +€10,638
up €10,638 (+16.0%), from €66,419 to €77,057
of which Furniture and vehicles: +€11,791
- Cash +€1,499
up €1,499 (+6.4%), from €23,327 to €24,826
mainly Debts after one year (+€10,472) and Depreciation (+€10,441)
- Receivables within one year +€1,368
up €1,368 (+86.9%), from €1,575 to €2,943
of which Other amounts receivable: +€2,670
- Debts after one year +€10,472
up €10,472 (+9.4%), from €111,256 to €121,728
- Current portion of long-term debt +€5,945
up €5,945 (+52.4%), from €11,336 to €17,281
- Tax, wage and social debts -€3,753
down €3,753 (-82.8%), from €4,531 to €778
- Profit (loss) carried forward +€3,504
up €3,504 (+6.3%), from -€55,930 to -€52,426
- Trade debts -€2,780
down €2,780 (-85.4%), from €3,255 to €475
- Depreciation -€12,131
down €12,131 (-53.7%), from €22,572 to €10,441
- Gross operating margin +€6,734
up €6,734 (+25.8%), from €26,085 to €32,819
- Other operating charges -€862
down €862 (-61.9%), from €1,392 to €530
- Financial charges +€533
up €533 (+29.5%), from €1,808 to €2,341
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.
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 | €94,113 | €107,501 | +€13,388 | +14.2% |
| Fixed assets | 21/28 | €66,419 | €77,057 | +€10,638 | +16.0% |
| Tangible fixed assets | 22/27 | €66,419 | €77,057 | +€10,638 | +16.0% |
| Plant, machinery and equipment | 23 | €46,400 | €45,441 | -€959 | -2.1% |
| Furniture and vehicles | 24 | €18,872 | €30,663 | +€11,791 | +62.5% |
| Other tangible fixed assets | 26 | €1,147 | €953 | -€194 | -16.9% |
| Current assets | 29/58 | €27,694 | €30,444 | +€2,750 | +9.9% |
| Amounts receivable within one year | 40/41 | €1,575 | €2,943 | +€1,368 | +86.9% |
| Trade receivables | 40 | €1,575 | €274 | -€1,301 | -82.6% |
| Other amounts receivable | 41 | - | €2,670 | +€2,670 | |
| Cash at bank and in hand | 54/58 | €23,327 | €24,826 | +€1,499 | +6.4% |
| Deferred charges and accrued income | 490/1 | €2,792 | €2,675 | -€118 | -4.2% |
| Total equity and liabilities | 10/49 | €94,113 | €107,501 | +€13,388 | +14.2% |
| Equity | 10/15 | -€36,266 | -€32,762 | +€3,504 | +9.7% |
| Contributions | 10/11 | €19,665 | €19,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,930 | -€52,426 | +€3,504 | +6.3% |
| Amounts payable | 17/49 | €130,379 | €140,263 | +€9,884 | +7.6% |
| Amounts payable after more than one year | 17 | €111,256 | €121,728 | +€10,472 | +9.4% |
| Financial debts | 170/4 | €111,256 | €121,728 | +€10,472 | +9.4% |
| Amounts payable within one year | 42/48 | €19,122 | €18,535 | -€588 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €11,336 | €17,281 | +€5,945 | +52.4% |
| Trade debts | 44 | €3,255 | €475 | -€2,780 | -85.4% |
| Suppliers | 440/4 | €3,255 | €475 | -€2,780 | -85.4% |
| Taxes, remuneration and social security | 45 | €4,531 | €778 | -€3,753 | -82.8% |
| Taxes | 450/3 | €4,531 | €778 | -€3,753 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,572 | €10,441 | -€12,131 | -53.7% |
| Other operating charges | 640/8 | €1,392 | €530 | -€862 | -61.9% |
| Non-recurring operating charges | 66A | - | €11,839 | +€11,839 | |
| Gross operating margin | 9900 | €26,085 | €32,819 | +€6,734 | +25.8% |
| Operating profit (loss) | 9901 | €2,122 | €10,009 | +€7,887 | +371.8% |
| Financial income | 75/76B | €234 | €311 | +€77 | +32.9% |
| Recurring financial income | 75 | €234 | €311 | +€77 | +32.9% |
| Financial charges | 65/66B | €1,808 | €2,341 | +€533 | +29.5% |
| Recurring financial charges | 65 | €1,808 | €2,341 | +€533 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €548 | €7,979 | +€7,431 | +1356.4% |
| Income taxes | 67/77 | €4,531 | €4,475 | -€56 | -1.2% |
| Profit (loss) for the period | 9904 | -€3,983 | €3,504 | +€7,487 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,983 | €3,504 | +€7,487 |
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 4 October 2026 via checked.be.