Clère: 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.
Clère
Largest movements
- Receivables after one year +€22,697
new in 2025: €22,697
- Cash +€17,032
up €17,032 (+28.6%), from €59,528 to €76,560
mainly Net result for the year (+€60,768) and Trade debts (+€2,290)
- Tangible fixed assets +€7,312
up €7,312 (+180%), from €4,072 to €11,385
of which Other tangible fixed assets: +€8,428
- Receivables within one year +€3,157
up €3,157 (+18.9%), from €16,698 to €19,855
of which Other amounts receivable: +€1,718
- Reserves +€60,768
up €60,768 (+123%), from €49,375 to €110,143
- Other debts -€14,723
no longer reported in 2025 (was €14,723)
- Trade debts +€2,290
up €2,290 (+203%), from €1,129 to €3,419
- Tax, wage and social debts +€1,472
up €1,472 (+20.9%), from €7,043 to €8,515
- Gross operating margin +€16,054
up €16,054 (+25.4%), from €63,213 to €79,267
- Taxes +€3,443
up €3,443 (+26.8%), from €12,858 to €16,302
- Depreciation +€979
up €979 (+121%), from €807 to €1,786
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 | €82,270 | €132,077 | +€49,807 | +60.5% |
| Fixed assets | 21/28 | €4,072 | €11,385 | +€7,312 | +180% |
| Tangible fixed assets | 22/27 | €4,072 | €11,385 | +€7,312 | +180% |
| Plant, machinery and equipment | 23 | €1,899 | €1,576 | -€323 | -17.0% |
| Furniture and vehicles | 24 | €2,174 | €1,380 | -€793 | -36.5% |
| Other tangible fixed assets | 26 | - | €8,428 | +€8,428 | |
| Current assets | 29/58 | €78,197 | €120,692 | +€42,494 | +54.3% |
| Amounts receivable after more than one year | 29 | - | €22,697 | +€22,697 | |
| Other amounts receivable | 291 | - | €22,697 | +€22,697 | |
| Amounts receivable within one year | 40/41 | €16,698 | €19,855 | +€3,157 | +18.9% |
| Trade receivables | 40 | €14,556 | €15,995 | +€1,438 | +9.9% |
| Other amounts receivable | 41 | €2,142 | €3,860 | +€1,718 | +80.2% |
| Cash at bank and in hand | 54/58 | €59,528 | €76,560 | +€17,032 | +28.6% |
| Deferred charges and accrued income | 490/1 | €1,971 | €1,580 | -€391 | -19.8% |
| Total equity and liabilities | 10/49 | €82,270 | €132,077 | +€49,807 | +60.5% |
| Equity | 10/15 | €59,375 | €120,143 | +€60,768 | +102% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €49,375 | €110,143 | +€60,768 | +123% |
| Distributable reserves | 133 | €49,375 | €110,143 | +€60,768 | +123% |
| Amounts payable | 17/49 | €22,895 | €11,934 | -€10,961 | -47.9% |
| Amounts payable within one year | 42/48 | €22,895 | €11,934 | -€10,961 | -47.9% |
| Trade debts | 44 | €1,129 | €3,419 | +€2,290 | +203% |
| Suppliers | 440/4 | €1,129 | €3,419 | +€2,290 | +203% |
| Taxes, remuneration and social security | 45 | €7,043 | €8,515 | +€1,472 | +20.9% |
| Taxes | 450/3 | €7,043 | €8,515 | +€1,472 | +20.9% |
| Other amounts payable | 47/48 | €14,723 | - | -€14,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €1,786 | +€979 | +121% |
| Other operating charges | 640/8 | - | €283 | +€283 | |
| Gross operating margin | 9900 | €63,213 | €79,267 | +€16,054 | +25.4% |
| Operating profit (loss) | 9901 | €62,406 | €77,198 | +€14,792 | +23.7% |
| Financial income | 75/76B | €0 | €169 | +€169 | +120,679% |
| Recurring financial income | 75 | €0 | €169 | +€169 | +120,679% |
| Financial charges | 65/66B | €173 | €298 | +€125 | +72.1% |
| Recurring financial charges | 65 | €173 | €298 | +€125 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €62,233 | €77,069 | +€14,836 | +23.8% |
| Income taxes | 67/77 | €12,858 | €16,302 | +€3,443 | +26.8% |
| Profit (loss) for the period | 9904 | €49,375 | €60,768 | +€11,393 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,375 | €60,768 | +€11,393 | +23.1% |
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 13 October 2026 via checked.be.