CLERBOIS: 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.
CLERBOIS
Largest movements
- Cash -€3,815
down €3,815 (-40.0%), from €9,530 to €5,714
mainly Other debts (-€7,572) and Trade debts (-€2,525)
- Tangible fixed assets -€2,559
down €2,559 (-15.5%), from €16,504 to €13,945
of which Plant, machinery and equipment: -€2,548
- Receivables within one year -€1,604
down €1,604 (-9.3%), from €17,281 to €15,677
of which Trade receivables: -€1,603
- Other debts -€7,572
down €7,572 (-22.6%), from €33,452 to €25,880
- Profit (loss) carried forward +€3,039
up €3,039 (+16.1%), from -€18,870 to -€15,831
- Trade debts -€2,525
down €2,525 (-23.2%), from €10,902 to €8,377
- Tax, wage and social debts -€781
down €781 (-31.3%), from €2,498 to €1,717
- Gross operating margin +€1,481
up €1,481 (+16.7%), from €8,859 to €10,340
- Depreciation +€964
up €964 (+26.8%), from €3,595 to €4,559
- Other operating charges +€205
up €205 (+8.8%), from €2,325 to €2,530
- Financial charges +€142
up €142 (+198%), from €72 to €213
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 | €45,374 | €37,535 | -€7,839 | -17.3% |
| Fixed assets | 21/28 | €16,534 | €13,975 | -€2,559 | -15.5% |
| Tangible fixed assets | 22/27 | €16,504 | €13,945 | -€2,559 | -15.5% |
| Plant, machinery and equipment | 23 | €15,485 | €12,936 | -€2,548 | -16.5% |
| Furniture and vehicles | 24 | €1,020 | €1,009 | -€11 | -1.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €28,839 | €23,560 | -€5,280 | -18.3% |
| Amounts receivable within one year | 40/41 | €17,281 | €15,677 | -€1,604 | -9.3% |
| Trade receivables | 40 | €17,281 | €15,677 | -€1,603 | -9.3% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €9,530 | €5,714 | -€3,815 | -40.0% |
| Deferred charges and accrued income | 490/1 | €2,029 | €2,168 | +€139 | +6.9% |
| Total equity and liabilities | 10/49 | €45,374 | €37,535 | -€7,839 | -17.3% |
| Equity | 10/15 | -€2,003 | €1,036 | +€3,039 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,667 | €10,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,807 | €8,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,870 | -€15,831 | +€3,039 | +16.1% |
| Amounts payable | 17/49 | €47,377 | €36,499 | -€10,878 | -23.0% |
| Amounts payable within one year | 42/48 | €47,377 | €36,499 | -€10,878 | -23.0% |
| Trade debts | 44 | €10,902 | €8,377 | -€2,525 | -23.2% |
| Suppliers | 440/4 | €10,902 | €8,377 | -€2,525 | -23.2% |
| Advances received on contracts in progress | 46 | €524 | €524 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,498 | €1,717 | -€781 | -31.3% |
| Taxes | 450/3 | €2,498 | €1,717 | -€781 | -31.3% |
| Other amounts payable | 47/48 | €33,452 | €25,880 | -€7,572 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,595 | €4,559 | +€964 | +26.8% |
| Other operating charges | 640/8 | €2,325 | €2,530 | +€205 | +8.8% |
| Gross operating margin | 9900 | €8,859 | €10,340 | +€1,481 | +16.7% |
| Operating profit (loss) | 9901 | €2,940 | €3,252 | +€312 | +10.6% |
| Financial charges | 65/66B | €72 | €213 | +€142 | +198% |
| Recurring financial charges | 65 | €72 | €213 | +€142 | +198% |
| Profit (loss) for the period before taxes | 9903 | €2,868 | €3,039 | +€171 | +5.9% |
| Profit (loss) for the period | 9904 | €2,868 | €3,039 | +€171 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,868 | €3,039 | +€171 | +5.9% |
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 17 October 2026 via checked.be.