CLEPA: 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.
CLEPA
Largest movements
- Receivables within one year +€29,605
up €29,605 (+50.1%), from €59,136 to €88,741
- Tangible fixed assets +€1,784
up €1,784 (+3.5%), from €51,413 to €53,197
of which Plant, machinery and equipment: +€43,316
- Profit (loss) carried forward +€20,658
up €20,658 (+33.1%), from -€62,323 to -€41,665
- Other debts +€13,362
up €13,362 (+9.8%), from €136,461 to €149,823
- Gross operating margin +€28,713
up €28,713, from -€276 to €28,436
- Other operating charges +€1,298
up €1,298 (+286.8%), from €453 to €1,750
- Depreciation +€549
up €549 (+7.3%), from €7,535 to €8,084
- Financial income +€463
up €463 (+26.9%), from €1,722 to €2,185
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,184 | €144,007 | +€31,823 | +28.4% |
| Fixed assets | 21/28 | €51,413 | €53,197 | +€1,784 | +3.5% |
| Tangible fixed assets | 22/27 | €51,413 | €53,197 | +€1,784 | +3.5% |
| Plant, machinery and equipment | 23 | - | €43,316 | +€43,316 | |
| Furniture and vehicles | 24 | €585 | €9,881 | +€9,296 | +1588.5% |
| Other tangible fixed assets | 26 | €50,828 | - | -€50,828 | |
| Current assets | 29/58 | €60,771 | €90,810 | +€30,038 | +49.4% |
| Amounts receivable within one year | 40/41 | €59,136 | €88,741 | +€29,605 | +50.1% |
| Other amounts receivable | 41 | €59,136 | €88,741 | +€29,605 | +50.1% |
| Current investments | 50/53 | €1,635 | €2,068 | +€433 | +26.5% |
| Total equity and liabilities | 10/49 | €112,184 | €144,007 | +€31,823 | +28.4% |
| Equity | 10/15 | -€32,095 | -€11,437 | +€20,658 | +64.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,636 | €11,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Reserves not available under the articles | 1311 | €372 | €372 | = | 0.0% |
| Distributable reserves | 133 | €11,264 | €11,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,323 | -€41,665 | +€20,658 | +33.1% |
| Amounts payable | 17/49 | €144,280 | €155,444 | +€11,165 | +7.7% |
| Amounts payable within one year | 42/48 | €143,590 | €154,754 | +€11,165 | +7.8% |
| Trade debts | 44 | €4,929 | €3,698 | -€1,231 | -25.0% |
| Suppliers | 440/4 | €4,929 | €3,698 | -€1,231 | -25.0% |
| Taxes, remuneration and social security | 45 | €2,199 | €1,233 | -€966 | -43.9% |
| Taxes | 450/3 | €2,199 | €1,233 | -€966 | -43.9% |
| Other amounts payable | 47/48 | €136,461 | €149,823 | +€13,362 | +9.8% |
| Accrued charges and deferred income | 492/3 | €690 | €690 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,535 | €8,084 | +€549 | +7.3% |
| Other operating charges | 640/8 | €453 | €1,750 | +€1,298 | +286.8% |
| Gross operating margin | 9900 | -€276 | €28,436 | +€28,713 | |
| Operating profit (loss) | 9901 | -€8,264 | €18,603 | +€26,866 | |
| Financial income | 75/76B | €1,722 | €2,185 | +€463 | +26.9% |
| Recurring financial income | 75 | €1,722 | €2,185 | +€463 | +26.9% |
| Financial charges | 65/66B | €328 | €130 | -€198 | -60.3% |
| Recurring financial charges | 65 | €328 | €130 | -€198 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,869 | €20,658 | +€27,527 | |
| Profit (loss) for the period | 9904 | -€6,869 | €20,658 | +€27,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,869 | €20,658 | +€27,527 |
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 6 October 2026 via checked.be.