CLEMS INVEST: 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.
CLEMS INVEST
Largest movements
- Tangible fixed assets -€2,016
down €2,016 (-100%), from €2,016 to €0
- Cash +€766
up €766 (+12.2%), from €6,277 to €7,043
mainly Other debts (+€4,158) and Trade debts (+€2,201)
- Receivables within one year -€621
down €621 (-11.7%), from €5,296 to €4,675
of which Trade receivables: -€767
- Profit (loss) carried forward -€5,526
down €5,526 (-14.5%), from -€38,008 to -€43,534
- Other debts +€4,158
up €4,158 (+444%), from €938 to €5,096
- Trade debts +€2,201
up €2,201 (+87.2%), from €2,525 to €4,726
- Current portion of long-term debt -€2,073
down €2,073 (-100%), from €2,073 to €0
- Tax, wage and social debts -€526
down €526 (-46.1%), from €1,140 to €614
- Gross operating margin -€9,296
down €9,296, from €7,305 to -€1,991
- Depreciation -€1,827
down €1,827 (-47.5%), from €3,843 to €2,016
- Other operating charges -€342
down €342 (-21.6%), from €1,578 to €1,236
- Taxes -€123
down €123 (-48.6%), from €252 to €130
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 | €14,108 | €12,343 | -€1,766 | -12.5% |
| Fixed assets | 21/28 | €2,016 | €0 | -€2,016 | -100% |
| Tangible fixed assets | 22/27 | €2,016 | €0 | -€2,016 | -100% |
| Furniture and vehicles | 24 | €2,016 | €0 | -€2,016 | -100% |
| Current assets | 29/58 | €12,092 | €12,343 | +€250 | +2.1% |
| Amounts receivable within one year | 40/41 | €5,296 | €4,675 | -€621 | -11.7% |
| Trade receivables | 40 | €5,296 | €4,529 | -€767 | -14.5% |
| Other amounts receivable | 41 | €0 | €146 | +€146 | |
| Cash at bank and in hand | 54/58 | €6,277 | €7,043 | +€766 | +12.2% |
| Deferred charges and accrued income | 490/1 | €519 | €624 | +€105 | +20.3% |
| Total equity and liabilities | 10/49 | €14,108 | €12,343 | -€1,766 | -12.5% |
| Equity | 10/15 | €7,433 | €1,907 | -€5,526 | -74.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €5,441 | €5,441 | = | 0.0% |
| Distributable reserves | 133 | €5,441 | €5,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,008 | -€43,534 | -€5,526 | -14.5% |
| Amounts payable | 17/49 | €6,675 | €10,435 | +€3,761 | +56.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,675 | €10,435 | +€3,761 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €2,073 | €0 | -€2,073 | -100% |
| Trade debts | 44 | €2,525 | €4,726 | +€2,201 | +87.2% |
| Suppliers | 440/4 | €2,525 | €4,726 | +€2,201 | +87.2% |
| Taxes, remuneration and social security | 45 | €1,140 | €614 | -€526 | -46.1% |
| Taxes | 450/3 | €1,140 | €614 | -€526 | -46.1% |
| Other amounts payable | 47/48 | €938 | €5,096 | +€4,158 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,843 | €2,016 | -€1,827 | -47.5% |
| Other operating charges | 640/8 | €1,578 | €1,236 | -€342 | -21.6% |
| Gross operating margin | 9900 | €7,305 | -€1,991 | -€9,296 | |
| Operating profit (loss) | 9901 | €1,885 | -€5,243 | -€7,128 | |
| Financial income | 75/76B | €47 | €31 | -€15 | -33.1% |
| Recurring financial income | 75 | €47 | €31 | -€15 | -33.1% |
| Financial charges | 65/66B | €181 | €184 | +€4 | +2.0% |
| Recurring financial charges | 65 | €181 | €184 | +€4 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | -€5,396 | -€7,147 | |
| Income taxes | 67/77 | €252 | €130 | -€123 | -48.6% |
| Profit (loss) for the period | 9904 | €1,498 | -€5,526 | -€7,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,498 | -€5,526 | -€7,024 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.