Clerom: 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.
Clerom
Largest movements
- Receivables within one year +€9,186
new in 2025: €9,186
of which Other amounts receivable: +€7,976
- Cash -€6,850
down €6,850 (-56.1%), from €12,215 to €5,365
mainly Receivables within one year (-€9,186) and Trade debts (-€7,769)
- Deferred charges and accrued income -€506
down €506 (-21.4%), from €2,367 to €1,861
- Tax, wage and social debts +€9,527
up €9,527 (+150%), from €6,363 to €15,889
- Trade debts -€7,769
down €7,769 (-79.7%), from €9,742 to €1,973
- Profit (loss) carried forward +€1,828
up €1,828 (+29.1%), from -€6,279 to -€4,450
- Other debts -€1,757
down €1,757 (-100%), from €1,757 to €0
- Gross operating margin +€9,722
up €9,722 (+164%), from €5,936 to €15,658
- Other operating charges -€8,584
down €8,584 (-83.3%), from €10,305 to €1,720
- Taxes +€7,425
up €7,425 (+459%), from €1,619 to €9,044
- Financial charges +€2,851
up €2,851 (+976%), from €292 to €3,144
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 | €14,582 | €16,412 | +€1,830 | +12.5% |
| Current assets | 29/58 | €14,582 | €16,412 | +€1,830 | +12.5% |
| Amounts receivable within one year | 40/41 | - | €9,186 | +€9,186 | |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | - | €7,976 | +€7,976 | |
| Cash at bank and in hand | 54/58 | €12,215 | €5,365 | -€6,850 | -56.1% |
| Deferred charges and accrued income | 490/1 | €2,367 | €1,861 | -€506 | -21.4% |
| Total equity and liabilities | 10/49 | €14,582 | €16,412 | +€1,830 | +12.5% |
| Equity | 10/15 | -€3,279 | -€1,450 | +€1,828 | +55.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,279 | -€4,450 | +€1,828 | +29.1% |
| Amounts payable | 17/49 | €17,861 | €17,862 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €17,861 | €17,862 | +€1 | 0.0% |
| Trade debts | 44 | €9,742 | €1,973 | -€7,769 | -79.7% |
| Suppliers | 440/4 | €9,742 | €1,973 | -€7,769 | -79.7% |
| Taxes, remuneration and social security | 45 | €6,363 | €15,889 | +€9,527 | +150% |
| Taxes | 450/3 | €6,363 | €15,889 | +€9,527 | +150% |
| Other amounts payable | 47/48 | €1,757 | €0 | -€1,757 | -100% |
| Other operating charges | 640/8 | €10,305 | €1,720 | -€8,584 | -83.3% |
| Gross operating margin | 9900 | €5,936 | €15,658 | +€9,722 | +164% |
| Operating profit (loss) | 9901 | -€4,369 | €13,938 | +€18,306 | |
| Financial income | 75/76B | €1 | €79 | +€78 | +9,720% |
| Recurring financial income | 75 | €1 | €79 | +€78 | +9,720% |
| Financial charges | 65/66B | €292 | €3,144 | +€2,851 | +976% |
| Recurring financial charges | 65 | €292 | €3,144 | +€2,851 | +976% |
| Profit (loss) for the period before taxes | 9903 | -€4,660 | €10,872 | +€15,533 | |
| Income taxes | 67/77 | €1,619 | €9,044 | +€7,425 | +459% |
| Profit (loss) for the period | 9904 | -€6,279 | €1,828 | +€8,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,279 | €1,828 | +€8,107 |
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 13 October 2026 via checked.be.