CLEMOTORS: 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.
CLEMOTORS
Largest movements
- Tangible fixed assets -€49,891
down €49,891 (-11.6%), from €428,591 to €378,699
of which Furniture and vehicles: -€28,718
- Cash -€34,524
down €34,524 (-45.2%), from €76,464 to €41,940
mainly Debts after one year (-€48,236) and Other debts (-€28,208)
- Receivables within one year -€25,122
down €25,122 (-68.3%), from €36,758 to €11,637
of which Trade receivables: -€18,900
- Stocks and contracts +€19,250
up €19,250 (+856%), from €2,250 to €21,500
- Debts after one year -€48,236
down €48,236 (-16.9%), from €284,643 to €236,407
- Other debts -€28,208
down €28,208 (-56.1%), from €50,321 to €22,112
- Profit (loss) carried forward -€24,711
down €24,711 (-88.0%), from €28,070 to €3,360
- Advances received +€12,950
new in 2025: €12,950
- Tax, wage and social debts -€7,054
down €7,054 (-65.4%), from €10,782 to €3,728
of which Taxes: -€4,267
- Depreciation +€11,756
up €11,756 (+20.3%), from €57,808 to €69,565
- Gross operating margin -€10,501
down €10,501 (-7.5%), from €140,595 to €130,094
- Other operating charges -€10,335
down €10,335 (-61.7%), from €16,746 to €6,412
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 | €551,640 | €457,798 | -€93,842 | -17.0% |
| Fixed assets | 21/28 | €430,060 | €379,619 | -€50,441 | -11.7% |
| Intangible fixed assets | 21 | €1,469 | €919 | -€550 | -37.4% |
| Tangible fixed assets | 22/27 | €428,591 | €378,699 | -€49,891 | -11.6% |
| Land and buildings | 22 | €286,661 | €270,696 | -€15,965 | -5.6% |
| Plant, machinery and equipment | 23 | €9,976 | €4,767 | -€5,209 | -52.2% |
| Furniture and vehicles | 24 | €131,954 | €103,236 | -€28,718 | -21.8% |
| Current assets | 29/58 | €121,580 | €78,180 | -€43,400 | -35.7% |
| Stocks and contracts in progress | 3 | €2,250 | €21,500 | +€19,250 | +856% |
| Stocks | 30/36 | €2,250 | €21,500 | +€19,250 | +856% |
| Amounts receivable within one year | 40/41 | €36,758 | €11,637 | -€25,122 | -68.3% |
| Trade receivables | 40 | €28,085 | €9,185 | -€18,900 | -67.3% |
| Other amounts receivable | 41 | €8,673 | €2,451 | -€6,222 | -71.7% |
| Cash at bank and in hand | 54/58 | €76,464 | €41,940 | -€34,524 | -45.2% |
| Deferred charges and accrued income | 490/1 | €6,108 | €3,103 | -€3,005 | -49.2% |
| Total equity and liabilities | 10/49 | €551,640 | €457,798 | -€93,842 | -17.0% |
| Equity | 10/15 | €152,265 | €126,780 | -€25,485 | -16.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €59,051 | €59,051 | = | 0.0% |
| Distributable reserves | 133 | €59,051 | €59,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,070 | €3,360 | -€24,711 | -88.0% |
| Investment grants | 15 | €35,144 | €34,370 | -€774 | -2.2% |
| Amounts payable | 17/49 | €399,374 | €331,018 | -€68,356 | -17.1% |
| Amounts payable after more than one year | 17 | €284,643 | €236,407 | -€48,236 | -16.9% |
| Financial debts | 170/4 | €284,643 | €236,407 | -€48,236 | -16.9% |
| Amounts payable within one year | 42/48 | €114,732 | €94,612 | -€20,120 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €46,711 | €48,236 | +€1,525 | +3.3% |
| Trade debts | 44 | €6,918 | €7,585 | +€667 | +9.6% |
| Suppliers | 440/4 | €6,918 | €7,585 | +€667 | +9.6% |
| Advances received on contracts in progress | 46 | - | €12,950 | +€12,950 | |
| Taxes, remuneration and social security | 45 | €10,782 | €3,728 | -€7,054 | -65.4% |
| Taxes | 450/3 | €5,367 | €1,100 | -€4,267 | -79.5% |
| Remuneration and social security | 454/9 | €5,416 | €2,628 | -€2,787 | -51.5% |
| Other amounts payable | 47/48 | €50,321 | €22,112 | -€28,208 | -56.1% |
| Remuneration, social security and pensions | 62 | €51,224 | €49,922 | -€1,303 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,808 | €69,565 | +€11,756 | +20.3% |
| Other operating charges | 640/8 | €16,746 | €6,412 | -€10,335 | -61.7% |
| Gross operating margin | 9900 | €140,595 | €130,094 | -€10,501 | -7.5% |
| Operating profit (loss) | 9901 | €14,816 | €4,196 | -€10,620 | -71.7% |
| Financial income | 75/76B | €3,305 | €3,125 | -€180 | -5.4% |
| Recurring financial income | 75 | €3,305 | €3,125 | -€180 | -5.4% |
| Financial charges | 65/66B | €10,856 | €10,478 | -€378 | -3.5% |
| Recurring financial charges | 65 | €10,856 | €10,478 | -€378 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €7,265 | -€3,157 | -€10,422 | |
| Income taxes | 67/77 | €1,327 | €1,554 | +€227 | +17.1% |
| Profit (loss) for the period | 9904 | €5,938 | -€4,711 | -€10,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,938 | -€4,711 | -€10,649 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.