CLERI: 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.
CLERI
Largest movements
- Stocks and contracts -€7,819
down €7,819 (-13.6%), from €57,311 to €49,492
- Tangible fixed assets -€3,415
down €3,415 (-16.8%), from €20,355 to €16,941
of which Furniture and vehicles: -€3,957
- Other debts -€26,069
down €26,069 (-13.5%), from €193,551 to €167,481
- Tax, wage and social debts -€13,459
down €13,459 (-63.9%), from €21,060 to €7,601
of which Remuneration and social security: -€10,712
- Trade debts +€11,600
up €11,600 (+13.9%), from €83,737 to €95,337
- Profit (loss) carried forward +€9,303
up €9,303 (+3.4%), from -€273,133 to -€263,830
- Short-term financial debts +€6,446
up €6,446 (+32.8%), from €19,660 to €26,106
- Gross operating margin +€46,244
up €46,244 (+114.8%), from €40,299 to €86,542
- Staff costs -€13,917
down €13,917 (-20.1%), from €69,252 to €55,335
- Depreciation +€4,173
up €4,173 (+40.4%), from €10,338 to €14,512
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,525 | €114,122 | -€12,403 | -9.8% |
| Fixed assets | 21/28 | €23,843 | €20,898 | -€2,945 | -12.4% |
| Intangible fixed assets | 21 | €395 | €365 | -€30 | -7.7% |
| Tangible fixed assets | 22/27 | €20,355 | €16,941 | -€3,415 | -16.8% |
| Land and buildings | 22 | €1,048 | €838 | -€210 | -20.0% |
| Plant, machinery and equipment | 23 | €0 | €752 | +€752 | |
| Furniture and vehicles | 24 | €19,308 | €15,351 | -€3,957 | -20.5% |
| Financial fixed assets | 28 | €3,092 | €3,592 | +€500 | +16.2% |
| Current assets | 29/58 | €102,683 | €93,225 | -€9,458 | -9.2% |
| Stocks and contracts in progress | 3 | €57,311 | €49,492 | -€7,819 | -13.6% |
| Stocks | 30/36 | €57,311 | €49,492 | -€7,819 | -13.6% |
| Amounts receivable within one year | 40/41 | €43,023 | €42,441 | -€581 | -1.4% |
| Trade receivables | 40 | €42,373 | €38,747 | -€3,627 | -8.6% |
| Other amounts receivable | 41 | €650 | €3,695 | +€3,045 | +468.9% |
| Cash at bank and in hand | 54/58 | €432 | €608 | +€175 | +40.5% |
| Deferred charges and accrued income | 490/1 | €1,917 | €684 | -€1,234 | -64.3% |
| Total equity and liabilities | 10/49 | €126,525 | €114,122 | -€12,403 | -9.8% |
| Equity | 10/15 | -€191,706 | -€182,403 | +€9,303 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,027 | €69,027 | = | 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 | €67,167 | €67,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,133 | -€263,830 | +€9,303 | +3.4% |
| Amounts payable | 17/49 | €318,231 | €296,525 | -€21,706 | -6.8% |
| Amounts payable within one year | 42/48 | €318,007 | €296,525 | -€21,482 | -6.8% |
| Financial debts | 43 | €19,660 | €26,106 | +€6,446 | +32.8% |
| Credit institutions | 430/8 | €19,660 | €26,106 | +€6,446 | +32.8% |
| Trade debts | 44 | €83,737 | €95,337 | +€11,600 | +13.9% |
| Suppliers | 440/4 | €83,737 | €95,337 | +€11,600 | +13.9% |
| Taxes, remuneration and social security | 45 | €21,060 | €7,601 | -€13,459 | -63.9% |
| Taxes | 450/3 | €6,713 | €3,966 | -€2,747 | -40.9% |
| Remuneration and social security | 454/9 | €14,347 | €3,635 | -€10,712 | -74.7% |
| Other amounts payable | 47/48 | €193,551 | €167,481 | -€26,069 | -13.5% |
| Accrued charges and deferred income | 492/3 | €224 | - | -€224 | |
| Remuneration, social security and pensions | 62 | €69,252 | €55,335 | -€13,917 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,338 | €14,512 | +€4,173 | +40.4% |
| Other operating charges | 640/8 | €1,238 | €1,473 | +€235 | +19.0% |
| Gross operating margin | 9900 | €40,299 | €86,542 | +€46,244 | +114.8% |
| Operating profit (loss) | 9901 | -€40,530 | €15,222 | +€55,752 | |
| Financial income | 75/76B | €221 | €659 | +€438 | +198.6% |
| Recurring financial income | 75 | €221 | €659 | +€438 | +198.6% |
| Financial charges | 65/66B | €5,229 | €5,974 | +€745 | +14.3% |
| Recurring financial charges | 65 | €5,229 | €5,974 | +€745 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,537 | €9,908 | +€55,445 | |
| Income taxes | 67/77 | - | €605 | +€605 | |
| Profit (loss) for the period | 9904 | -€45,537 | €9,303 | +€54,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,537 | €9,303 | +€54,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.