Clémot Interieur: 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.
Clémot Interieur
Largest movements
- Tangible fixed assets -€21,230
down €21,230 (-5.0%), from €420,851 to €399,621
of which Land and buildings: -€20,454
- Stocks and contracts -€16,809
down €16,809 (-15.2%), from €110,732 to €93,923
of which Stocks: -€16,809
- Debts after one year -€39,521
down €39,521 (-11.3%), from €350,787 to €311,266
- Current portion of long-term debt +€32,738
up €32,738 (+45.1%), from €72,658 to €105,396
- Trade debts -€18,031
down €18,031 (-70.3%), from €25,659 to €7,628
- Tax, wage and social debts -€8,689
down €8,689 (-48.7%), from €17,825 to €9,136
- Gross operating margin +€24,159
up €24,159 (+72.6%), from €33,256 to €57,415
- Taxes -€12,606
down €12,606, from €7,899 to -€4,706
- Financial charges -€3,097
down €3,097 (-19.9%), from €15,552 to €12,456
of which Financial charges: -€2,699
- Depreciation +€653
up €653 (+1.5%), from €43,506 to €44,159
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,522 | €517,792 | -€31,730 | -5.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €421,845 | €399,666 | -€22,178 | -5.3% |
| Intangible fixed assets | 21 | €994 | €46 | -€948 | -95.4% |
| Tangible fixed assets | 22/27 | €420,851 | €399,621 | -€21,230 | -5.0% |
| Land and buildings | 22 | €365,598 | €345,144 | -€20,454 | -5.6% |
| Plant, machinery and equipment | 23 | €24,645 | €17,294 | -€7,351 | -29.8% |
| Furniture and vehicles | 24 | €30,608 | €37,183 | +€6,575 | +21.5% |
| Current assets | 29/58 | €127,677 | €118,126 | -€9,551 | -7.5% |
| Stocks and contracts in progress | 3 | €110,732 | €93,923 | -€16,809 | -15.2% |
| Stocks | 30/36 | €55,732 | €38,923 | -€16,809 | -30.2% |
| Contracts in progress | 37 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,580 | €6,734 | +€2,154 | +47.0% |
| Trade receivables | 40 | €4,580 | €6,734 | +€2,154 | +47.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,365 | €17,468 | +€5,103 | +41.3% |
| Total equity and liabilities | 10/49 | €549,522 | €517,792 | -€31,730 | -5.8% |
| Equity | 10/15 | €11,394 | €12,237 | +€843 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,606 | -€7,763 | +€843 | +9.8% |
| Amounts payable | 17/49 | €538,128 | €505,556 | -€32,573 | -6.1% |
| Amounts payable after more than one year | 17 | €350,787 | €311,266 | -€39,521 | -11.3% |
| Financial debts | 170/4 | €350,787 | €311,266 | -€39,521 | -11.3% |
| Amounts payable within one year | 42/48 | €187,341 | €194,290 | +€6,948 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €72,658 | €105,396 | +€32,738 | +45.1% |
| Trade debts | 44 | €25,659 | €7,628 | -€18,031 | -70.3% |
| Suppliers | 440/4 | €25,659 | €7,628 | -€18,031 | -70.3% |
| Taxes, remuneration and social security | 45 | €17,825 | €9,136 | -€8,689 | -48.7% |
| Taxes | 450/3 | €17,825 | €9,136 | -€8,689 | -48.7% |
| Other amounts payable | 47/48 | €71,200 | €72,130 | +€930 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,506 | €44,159 | +€653 | +1.5% |
| Other operating charges | 640/8 | €5,541 | €5,044 | -€496 | -9.0% |
| Gross operating margin | 9900 | €33,256 | €57,415 | +€24,159 | +72.6% |
| Operating profit (loss) | 9901 | -€15,791 | €8,211 | +€24,003 | |
| Financial income | 75/76B | - | €381 | +€381 | |
| Recurring financial income | 75 | - | €381 | +€381 | |
| Financial charges | 65/66B | €15,552 | €12,456 | -€3,097 | -19.9% |
| Recurring financial charges | 65 | €15,154 | €12,456 | -€2,699 | -17.8% |
| Non-recurring financial charges | 66B | €398 | - | -€398 | |
| Profit (loss) for the period before taxes | 9903 | -€31,343 | -€3,863 | +€27,480 | +87.7% |
| Income taxes | 67/77 | €7,899 | -€4,706 | -€12,606 | |
| Profit (loss) for the period | 9904 | -€39,243 | €843 | +€40,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,243 | €843 | +€40,086 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.