CLERAGRI: 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.
CLERAGRI
Largest movements
- Receivables within one year -€27,576
down €27,576 (-99.1%), from €27,815 to €239
of which Trade receivables: -€26,733
- Profit (loss) carried forward -€59,370
down €59,370 (-23.3%), from -€254,320 to -€313,690
- Other debts +€52,174
up €52,174 (+2.1%), from €2.4m to €2.5m
- Trade debts -€27,720
down €27,720 (-92.2%), from €30,054 to €2,334
- Gross operating margin -€12,684
down €12,684 (-93.4%), from €13,579 to €895
- Other operating charges -€533
down €533 (-12.2%), from €4,357 to €3,824
- Staff costs +€487
up €487 (+1.6%), from €31,327 to €31,814
- Financial charges +€397
up €397 (+1.6%), from €24,270 to €24,667
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 | €2,246,684 | €2,213,775 | -€32,909 | -1.5% |
| Fixed assets | 21/28 | €2,198,917 | €2,198,929 | +€12 | 0.0% |
| Tangible fixed assets | 22/27 | €2,193,198 | €2,193,198 | = | 0.0% |
| Land and buildings | 22 | €2,193,198 | €2,193,198 | = | 0.0% |
| Financial fixed assets | 28 | €5,719 | €5,731 | +€12 | +0.2% |
| Current assets | 29/58 | €47,767 | €14,846 | -€32,921 | -68.9% |
| Amounts receivable within one year | 40/41 | €27,815 | €239 | -€27,576 | -99.1% |
| Trade receivables | 40 | €26,884 | €150 | -€26,733 | -99.4% |
| Other amounts receivable | 41 | €931 | €89 | -€842 | -90.4% |
| Cash at bank and in hand | 54/58 | €19,952 | €14,607 | -€5,345 | -26.8% |
| Total equity and liabilities | 10/49 | €2,246,684 | €2,213,775 | -€32,909 | -1.5% |
| Equity | 10/15 | -€233,320 | -€292,690 | -€59,370 | -25.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€254,320 | -€313,690 | -€59,370 | -23.3% |
| Amounts payable | 17/49 | €2,480,004 | €2,506,465 | +€26,461 | +1.1% |
| Amounts payable within one year | 42/48 | €2,480,004 | €2,506,465 | +€26,461 | +1.1% |
| Trade debts | 44 | €30,054 | €2,334 | -€27,720 | -92.2% |
| Suppliers | 440/4 | €30,054 | €2,334 | -€27,720 | -92.2% |
| Taxes, remuneration and social security | 45 | - | €2,007 | +€2,007 | |
| Remuneration and social security | 454/9 | - | €2,007 | +€2,007 | |
| Other amounts payable | 47/48 | €2,449,950 | €2,502,124 | +€52,174 | +2.1% |
| Remuneration, social security and pensions | 62 | €31,327 | €31,814 | +€487 | +1.6% |
| Other operating charges | 640/8 | €4,357 | €3,824 | -€533 | -12.2% |
| Gross operating margin | 9900 | €13,579 | €895 | -€12,684 | -93.4% |
| Operating profit (loss) | 9901 | -€22,105 | -€34,743 | -€12,638 | -57.2% |
| Financial income | 75/76B | €139 | €57 | -€82 | -58.8% |
| Recurring financial income | 75 | €139 | €57 | -€82 | -58.8% |
| Financial charges | 65/66B | €24,270 | €24,667 | +€397 | +1.6% |
| Recurring financial charges | 65 | €24,270 | €24,667 | +€397 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€46,236 | -€59,353 | -€13,117 | -28.4% |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | -€46,236 | -€59,370 | -€13,134 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,236 | -€59,370 | -€13,134 | -28.4% |
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 17 October 2026 via checked.be.