Clepkens Lemey: 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.
Clepkens Lemey
Largest movements
- Cash -€646,065
down €646,065 (-77.1%), from €837,977 to €191,913
mainly Contributions, distributions and other (-€525,000) and Current investments (-€500,000)
- Current investments +€500,000
new in 2025: €500,000
- Intangible fixed assets -€34,718
down €34,718 (-10.2%), from €341,007 to €306,289
- Receivables within one year +€19,131
up €19,131 (+15.4%), from €123,993 to €143,125
- Other debts -€75,000
down €75,000 (-12.5%), from €600,000 to €525,000
- Tax, wage and social debts -€48,416
down €48,416 (-9.1%), from €533,592 to €485,176
of which Taxes: -€46,905
- Debts after one year -€30,640
down €30,640 (-27.2%), from €112,818 to €82,178
- Gross operating margin -€126,382
down €126,382 (-9.5%), from €1.3m to €1.2m
- Taxes -€38,949
down €38,949 (-16.6%), from €234,199 to €195,250
- Staff costs +€27,627
up €27,627 (+7.2%), from €384,445 to €412,072
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 | €1,353,263 | €1,205,875 | -€147,388 | -10.9% |
| Fixed assets | 21/28 | €391,232 | €366,854 | -€24,378 | -6.2% |
| Intangible fixed assets | 21 | €341,007 | €306,289 | -€34,718 | -10.2% |
| Tangible fixed assets | 22/27 | €50,225 | €60,566 | +€10,341 | +20.6% |
| Plant, machinery and equipment | 23 | €5,471 | €6,263 | +€792 | +14.5% |
| Furniture and vehicles | 24 | €44,754 | €54,303 | +€9,549 | +21.3% |
| Current assets | 29/58 | €962,031 | €839,021 | -€123,010 | -12.8% |
| Amounts receivable within one year | 40/41 | €123,993 | €143,125 | +€19,131 | +15.4% |
| Trade receivables | 40 | €123,993 | €143,125 | +€19,131 | +15.4% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €837,977 | €191,913 | -€646,065 | -77.1% |
| Deferred charges and accrued income | 490/1 | €60 | €3,983 | +€3,923 | +6,539% |
| Total equity and liabilities | 10/49 | €1,353,263 | €1,205,875 | -€147,388 | -10.9% |
| Equity | 10/15 | €65,116 | €69,208 | +€4,092 | +6.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,116 | €64,208 | +€4,092 | +6.8% |
| Distributable reserves | 133 | €60,116 | €64,208 | +€4,092 | +6.8% |
| Amounts payable | 17/49 | €1,288,147 | €1,136,668 | -€151,480 | -11.8% |
| Amounts payable after more than one year | 17 | €112,818 | €82,178 | -€30,640 | -27.2% |
| Financial debts | 170/4 | €112,818 | €82,178 | -€30,640 | -27.2% |
| Amounts payable within one year | 42/48 | €1,175,321 | €1,054,489 | -€120,832 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €30,006 | €30,640 | +€633 | +2.1% |
| Trade debts | 44 | €11,723 | €13,674 | +€1,951 | +16.6% |
| Suppliers | 440/4 | €11,723 | €13,674 | +€1,951 | +16.6% |
| Taxes, remuneration and social security | 45 | €533,592 | €485,176 | -€48,416 | -9.1% |
| Taxes | 450/3 | €484,068 | €437,163 | -€46,905 | -9.7% |
| Remuneration and social security | 454/9 | €49,524 | €48,013 | -€1,511 | -3.1% |
| Other amounts payable | 47/48 | €600,000 | €525,000 | -€75,000 | -12.5% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Remuneration, social security and pensions | 62 | €384,445 | €412,072 | +€27,627 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,046 | €58,101 | +€6,055 | +11.6% |
| Other operating charges | 640/8 | €14,518 | €12,802 | -€1,716 | -11.8% |
| Gross operating margin | 9900 | €1,325,214 | €1,198,831 | -€126,382 | -9.5% |
| Operating profit (loss) | 9901 | €874,204 | €715,856 | -€158,348 | -18.1% |
| Financial income | 75/76B | €17,530 | €12,708 | -€4,822 | -27.5% |
| Recurring financial income | 75 | €17,530 | €12,708 | -€4,822 | -27.5% |
| Financial charges | 65/66B | €4,294 | €4,222 | -€72 | -1.7% |
| Recurring financial charges | 65 | €4,294 | €4,222 | -€72 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €887,441 | €724,342 | -€163,099 | -18.4% |
| Income taxes | 67/77 | €234,199 | €195,250 | -€38,949 | -16.6% |
| Profit (loss) for the period | 9904 | €653,242 | €529,092 | -€124,150 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €653,242 | €529,092 | -€124,150 | -19.0% |
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 31 October 2026 via checked.be.