CLERIMMO: 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.
CLERIMMO
Largest movements
- Receivables within one year -€44,609
down €44,609 (-1.7%), from €2.6m to €2.6m
of which Other amounts receivable: -€42,302
- Other debts -€72,122
down €72,122 (-4.6%), from €1.6m to €1.5m
- Financial charges +€26,299
up €26,299 (+98.2%), from €26,772 to €53,071
- Taxes -€7,977
down €7,977 (-47.8%), from €16,696 to €8,719
- Financial income -€5,663
down €5,663 (-5.8%), from €98,357 to €92,694
- Gross operating margin +€87
up €87 (+2.3%), from -€3,765 to -€3,679
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 | €3,197,952 | €3,149,767 | -€48,185 | -1.5% |
| Fixed assets | 21/28 | €555,000 | €555,000 | = | 0.0% |
| Financial fixed assets | 28 | €555,000 | €555,000 | = | 0.0% |
| Current assets | 29/58 | €2,642,952 | €2,594,767 | -€48,185 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,637,600 | €2,592,991 | -€44,609 | -1.7% |
| Trade receivables | 40 | €2,307 | - | -€2,307 | |
| Other amounts receivable | 41 | €2,635,293 | €2,592,991 | -€42,302 | -1.6% |
| Cash at bank and in hand | 54/58 | €5,351 | €1,776 | -€3,575 | -66.8% |
| Total equity and liabilities | 10/49 | €3,197,952 | €3,149,767 | -€48,185 | -1.5% |
| Equity | 10/15 | €1,627,921 | €1,654,078 | +€26,157 | +1.6% |
| Contributions | 10/11 | €1,507,500 | €1,507,500 | = | 0.0% |
| Reserves | 13 | €120,421 | €146,578 | +€26,157 | +21.7% |
| Distributable reserves | 133 | €120,421 | €146,578 | +€26,157 | +21.7% |
| Amounts payable | 17/49 | €1,570,031 | €1,495,689 | -€74,342 | -4.7% |
| Amounts payable within one year | 42/48 | €1,570,031 | €1,495,689 | -€74,342 | -4.7% |
| Trade debts | 44 | €535 | €12 | -€524 | -97.8% |
| Suppliers | 440/4 | €535 | €12 | -€524 | -97.8% |
| Taxes, remuneration and social security | 45 | €1,696 | - | -€1,696 | |
| Taxes | 450/3 | €1,696 | - | -€1,696 | |
| Other amounts payable | 47/48 | €1,567,800 | €1,495,678 | -€72,122 | -4.6% |
| Other operating charges | 640/8 | €1,038 | €1,068 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€3,765 | -€3,679 | +€87 | +2.3% |
| Operating profit (loss) | 9901 | -€4,803 | -€4,747 | +€56 | +1.2% |
| Financial income | 75/76B | €98,357 | €92,694 | -€5,663 | -5.8% |
| Recurring financial income | 75 | €98,357 | €92,694 | -€5,663 | -5.8% |
| Financial charges | 65/66B | €26,772 | €53,071 | +€26,299 | +98.2% |
| Recurring financial charges | 65 | €26,772 | €53,071 | +€26,299 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €66,783 | €34,876 | -€31,907 | -47.8% |
| Income taxes | 67/77 | €16,696 | €8,719 | -€7,977 | -47.8% |
| Profit (loss) for the period | 9904 | €50,087 | €26,157 | -€23,930 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,087 | €26,157 | -€23,930 | -47.8% |
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 9 October 2026 via checked.be.