CLERIM: 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.
What changed
CLERIM
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€163,256
2024 · €313,199-€149,943
Equity
€6.9m
2024 · €6.8m+€163,256
Cash
€326,628
2024 · €365,802-€39,174
Balance sheet total
€7.3m
2024 · €7.1m+€190,298
Largest movements
Assets
- Receivables within one year +€124,897
up €124,897 (+2.7%), from €4.7m to €4.8m
of which Trade receivables: +€137,856
- Deferred charges and accrued income +€108,484
up €108,484 (+30.2%), from €359,663 to €468,148
Equity and liabilities
- Reserves +€126,300
up €126,300 (+5.0%), from €2.5m to €2.6m
of which Tax-exempt reserves: +€126,300
Income statement
- Staff costs +€88,531
up €88,531 (+5.8%), from €1.5m to €1.6m
- Taxes +€38,168
up €38,168 (+257%), from €14,844 to €53,012
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.
Result 2024
€313,199
Gross operating margin
-€16,905
Staff costs
-€88,531
Depreciation
-€1,625
Other operating charges
-€4,753
Financial income
-€532
Financial charges
+€570
Taxes
-€38,168
Result 2025
€163,256
raises the resultlowers the result
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.
From operations
+€35,885
Investment
-€75,058
Financing
€0
Cash 2024
€365,802
From operations (derived)
+€35,885
Net result for the year
+€163,256
Depreciation
+€78,967
Receivables within one year
-€124,897
Deferred charges and accrued income
-€108,484
Trade debts
+€30,770
Tax, wage and social debts
+€7,119
Other debts
-€2,298
Accrued charges and deferred income
-€8,549
Investment (derived)
-€75,058
Investment in fixed assets (net)
-€75,058
Cash 2025
€326,628
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,086,284 | €7,276,583 | +€190,298 | +2.7% |
| Fixed assets | 21/28 | €1,102,716 | €1,098,808 | -€3,909 | -0.4% |
| Tangible fixed assets | 22/27 | €1,101,637 | €1,097,728 | -€3,909 | -0.4% |
| Land and buildings | 22 | €1,090,643 | €1,088,881 | -€1,761 | -0.2% |
| Plant, machinery and equipment | 23 | €2,403 | €1,301 | -€1,102 | -45.9% |
| Furniture and vehicles | 24 | €8,591 | €7,546 | -€1,045 | -12.2% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €5,983,568 | €6,177,775 | +€194,207 | +3.2% |
| Amounts receivable within one year | 40/41 | €4,685,674 | €4,810,571 | +€124,897 | +2.7% |
| Trade receivables | 40 | €110,763 | €248,618 | +€137,856 | +124% |
| Other amounts receivable | 41 | €4,574,912 | €4,561,953 | -€12,959 | -0.3% |
| Current investments | 50/53 | €572,428 | €572,428 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €365,802 | €326,628 | -€39,174 | -10.7% |
| Deferred charges and accrued income | 490/1 | €359,663 | €468,148 | +€108,484 | +30.2% |
| Total equity and liabilities | 10/49 | €7,086,284 | €7,276,583 | +€190,298 | +2.7% |
| Equity | 10/15 | €6,775,492 | €6,938,749 | +€163,256 | +2.4% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €2,518,889 | €2,645,189 | +€126,300 | +5.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,400 | €294,700 | +€126,300 | +75.0% |
| Distributable reserves | 133 | €2,340,573 | €2,340,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,157,446 | €4,194,403 | +€36,956 | +0.9% |
| Amounts payable | 17/49 | €310,792 | €337,834 | +€27,042 | +8.7% |
| Amounts payable within one year | 42/48 | €293,616 | €329,207 | +€35,591 | +12.1% |
| Trade debts | 44 | €44,383 | €75,153 | +€30,770 | +69.3% |
| Suppliers | 440/4 | €44,383 | €75,153 | +€30,770 | +69.3% |
| Taxes, remuneration and social security | 45 | €205,296 | €212,415 | +€7,119 | +3.5% |
| Taxes | 450/3 | €5,161 | €0 | -€5,161 | -100% |
| Remuneration and social security | 454/9 | €200,135 | €212,415 | +€12,280 | +6.1% |
| Other amounts payable | 47/48 | €43,938 | €41,639 | -€2,298 | -5.2% |
| Accrued charges and deferred income | 492/3 | €17,176 | €8,626 | -€8,549 | -49.8% |
| Remuneration, social security and pensions | 62 | €1,528,594 | €1,617,124 | +€88,531 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,343 | €78,967 | +€1,625 | +2.1% |
| Other operating charges | 640/8 | €34,679 | €39,432 | +€4,753 | +13.7% |
| Gross operating margin | 9900 | €1,876,269 | €1,859,364 | -€16,905 | -0.9% |
| Operating profit (loss) | 9901 | €235,654 | €123,840 | -€111,813 | -47.4% |
| Financial income | 75/76B | €93,818 | €93,286 | -€532 | -0.6% |
| Recurring financial income | 75 | €93,818 | €93,286 | -€532 | -0.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,428 | €858 | -€570 | -39.9% |
| Recurring financial charges | 65 | €1,428 | €858 | -€570 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €328,043 | €216,269 | -€111,775 | -34.1% |
| Income taxes | 67/77 | €14,844 | €53,012 | +€38,168 | +257% |
| Profit (loss) for the period | 9904 | €313,199 | €163,256 | -€149,943 | -47.9% |
| Transfer from tax-exempt reserves | 789 | €181,030 | €0 | -€181,030 | -100% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €388,979 | €36,956 | -€352,023 | -90.5% |
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 16 October 2026 via checked.be.