CLERFAGRI: 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.
CLERFAGRI
Largest movements
- Receivables within one year +€188,078
up €188,078 (+56.4%), from €333,321 to €521,398
of which Trade receivables: +€188,864
- Cash -€106,889
down €106,889 (-27.7%), from €386,511 to €279,621
mainly Receivables within one year (-€188,078)
- Trade debts +€64,449
up €64,449 (+9.4%), from €682,308 to €746,758
- Tax, wage and social debts +€16,308
up €16,308 (+6936.9%), from €235 to €16,543
- Turnover +€268,594
up €268,594 (+36.1%), from €743,473 to €1.0m
- Purchases and services +€267,458
up €267,458 (+36.0%), from €743,245 to €1.0m
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
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 | €719,831 | €801,020 | +€81,189 | +11.3% |
| Current assets | 29/58 | €719,831 | €801,020 | +€81,189 | +11.3% |
| Amounts receivable within one year | 40/41 | €333,321 | €521,398 | +€188,078 | +56.4% |
| Trade receivables | 40 | €332,535 | €521,398 | +€188,864 | +56.8% |
| Other amounts receivable | 41 | €786 | - | -€786 | |
| Cash at bank and in hand | 54/58 | €386,511 | €279,621 | -€106,889 | -27.7% |
| Total equity and liabilities | 10/49 | €719,831 | €801,020 | +€81,189 | +11.3% |
| Equity | 10/15 | €36,810 | €37,241 | +€431 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,381 | €23,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €22,761 | €22,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,229 | €7,660 | +€431 | +6.0% |
| Amounts payable | 17/49 | €683,021 | €763,779 | +€80,757 | +11.8% |
| Amounts payable within one year | 42/48 | €683,021 | €763,779 | +€80,757 | +11.8% |
| Trade debts | 44 | €682,308 | €746,758 | +€64,449 | +9.4% |
| Suppliers | 440/4 | €682,308 | €746,758 | +€64,449 | +9.4% |
| Taxes, remuneration and social security | 45 | €235 | €16,543 | +€16,308 | +6936.9% |
| Taxes | 450/3 | €235 | €16,543 | +€16,308 | +6936.9% |
| Other amounts payable | 47/48 | €478 | €478 | = | 0.0% |
| Turnover | 70 | €743,473 | €1,012,067 | +€268,594 | +36.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €743,245 | €1,010,703 | +€267,458 | +36.0% |
| Other operating charges | 640/8 | €881 | €904 | +€23 | +2.6% |
| Gross operating margin | 9900 | €227 | €1,363 | +€1,136 | +499.6% |
| Operating profit (loss) | 9901 | -€653 | €460 | +€1,113 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€677 | €431 | +€1,109 | |
| Profit (loss) for the period | 9904 | -€677 | €431 | +€1,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€677 | €431 | +€1,109 |
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 10 October 2026 via checked.be.