CLEOME: 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.
CLEOME
Largest movements
- Cash -€24,027
down €24,027 (-53.0%), from €45,377 to €21,350
mainly Contributions, distributions and other (-€50,000) and Deferred charges and accrued income (-€1,289)
- Receivables within one year -€10,489
down €10,489 (-57.0%), from €18,397 to €7,909
of which Other amounts receivable: -€10,363
- Tangible fixed assets -€5,802
down €5,802 (-44.1%), from €13,160 to €7,358
of which Land and buildings: -€6,333
- Deferred charges and accrued income +€1,289
new in 2025: €1,289
- Contributions -€50,000
down €50,000 (-58.3%), from €85,800 to €35,800
- Profit (loss) carried forward +€5,613
up €5,613 (+47.5%), from -€11,828 to -€6,214
- Other debts +€3,110
new in 2025: €3,110
- Trade debts +€1,987
up €1,987 (+242%), from €821 to €2,808
- Gross operating margin +€1,152
up €1,152 (+9.7%), from €11,941 to €13,093
- Write-downs -€1,150
new in 2025: -€1,150
- Other operating charges +€308
up €308 (+24.3%), from €1,269 to €1,577
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 | €78,429 | €39,326 | -€39,103 | -49.9% |
| Fixed assets | 21/28 | €13,160 | €7,358 | -€5,802 | -44.1% |
| Tangible fixed assets | 22/27 | €13,160 | €7,358 | -€5,802 | -44.1% |
| Land and buildings | 22 | €12,667 | €6,333 | -€6,333 | -50.0% |
| Furniture and vehicles | 24 | €493 | €1,024 | +€531 | +108% |
| Current assets | 29/58 | €65,270 | €31,969 | -€33,301 | -51.0% |
| Stocks and contracts in progress | 3 | €1,495 | €1,421 | -€74 | -5.0% |
| Stocks | 30/36 | €1,495 | €1,421 | -€74 | -5.0% |
| Amounts receivable within one year | 40/41 | €18,397 | €7,909 | -€10,489 | -57.0% |
| Trade receivables | 40 | €8,034 | €7,909 | -€126 | -1.6% |
| Other amounts receivable | 41 | €10,363 | - | -€10,363 | |
| Cash at bank and in hand | 54/58 | €45,377 | €21,350 | -€24,027 | -53.0% |
| Deferred charges and accrued income | 490/1 | - | €1,289 | +€1,289 | |
| Total equity and liabilities | 10/49 | €78,429 | €39,326 | -€39,103 | -49.9% |
| Equity | 10/15 | €77,552 | €33,166 | -€44,387 | -57.2% |
| Contributions | 10/11 | €85,800 | €35,800 | -€50,000 | -58.3% |
| Reserves | 13 | €3,580 | €3,580 | = | 0.0% |
| Distributable reserves | 133 | €3,580 | €3,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,828 | -€6,214 | +€5,613 | +47.5% |
| Amounts payable | 17/49 | €877 | €6,161 | +€5,284 | +602% |
| Amounts payable within one year | 42/48 | €877 | €6,161 | +€5,284 | +602% |
| Trade debts | 44 | €821 | €2,808 | +€1,987 | +242% |
| Suppliers | 440/4 | €821 | €2,808 | +€1,987 | +242% |
| Taxes, remuneration and social security | 45 | €56 | €242 | +€187 | +334% |
| Taxes | 450/3 | €56 | €242 | +€187 | +334% |
| Other amounts payable | 47/48 | - | €3,110 | +€3,110 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,732 | €6,836 | +€104 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,150 | -€1,150 | |
| Other operating charges | 640/8 | €1,269 | €1,577 | +€308 | +24.3% |
| Gross operating margin | 9900 | €11,941 | €13,093 | +€1,152 | +9.7% |
| Operating profit (loss) | 9901 | €3,940 | €5,830 | +€1,890 | +48.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +287% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +287% |
| Financial charges | 65/66B | €135 | €218 | +€83 | +61.6% |
| Recurring financial charges | 65 | €135 | €218 | +€83 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €3,805 | €5,613 | +€1,809 | +47.5% |
| Profit (loss) for the period | 9904 | €3,805 | €5,613 | +€1,809 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,805 | €5,613 | +€1,809 | +47.5% |
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 25 October 2026 via checked.be.