Clew Biss: 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.
Clew Biss
Largest movements
- Cash +€20,838
up €20,838 (+151%), from €13,836 to €34,674
mainly Net result for the year (+€47,238) and Depreciation (+€18,906)
- Tangible fixed assets -€9,733
down €9,733 (-17.5%), from €55,697 to €45,964
- Receivables within one year +€3,454
up €3,454 (+25.0%), from €13,792 to €17,246
of which Trade receivables: +€3,743
- Other debts +€16,832
up €16,832 (+4,028%), from €418 to €17,250
- Reserves -€3,816
down €3,816 (-7.2%), from €52,943 to €49,127
of which Distributable reserves: -€3,816
- Accrued charges and deferred income +€1,320
new in 2025: €1,320
- Taxes +€4,609
up €4,609 (+34.8%), from €13,252 to €17,860
- Gross operating margin +€2,381
up €2,381 (+2.8%), from €84,000 to €86,380
- Financial charges +€1,325
up €1,325 (+696%), from €190 to €1,515
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 | €85,171 | €100,006 | +€14,835 | +17.4% |
| Fixed assets | 21/28 | €55,697 | €45,964 | -€9,733 | -17.5% |
| Tangible fixed assets | 22/27 | €55,697 | €45,964 | -€9,733 | -17.5% |
| Furniture and vehicles | 24 | €55,697 | €45,964 | -€9,733 | -17.5% |
| Current assets | 29/58 | €29,474 | €54,042 | +€24,568 | +83.4% |
| Amounts receivable within one year | 40/41 | €13,792 | €17,246 | +€3,454 | +25.0% |
| Trade receivables | 40 | €13,499 | €17,243 | +€3,743 | +27.7% |
| Other amounts receivable | 41 | €293 | €3 | -€290 | -98.9% |
| Cash at bank and in hand | 54/58 | €13,836 | €34,674 | +€20,838 | +151% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,122 | +€276 | +14.9% |
| Total equity and liabilities | 10/49 | €85,171 | €100,006 | +€14,835 | +17.4% |
| Equity | 10/15 | €71,493 | €67,677 | -€3,816 | -5.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,943 | €49,127 | -€3,816 | -7.2% |
| Tax-exempt reserves | 132 | €1,888 | €1,888 | = | 0.0% |
| Distributable reserves | 133 | €51,055 | €47,238 | -€3,816 | -7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,678 | €32,329 | +€18,651 | +136% |
| Amounts payable within one year | 42/48 | €13,678 | €31,010 | +€17,331 | +127% |
| Trade debts | 44 | €305 | €755 | +€449 | +147% |
| Suppliers | 440/4 | €305 | €755 | +€449 | +147% |
| Taxes, remuneration and social security | 45 | €12,955 | €13,005 | +€50 | +0.4% |
| Taxes | 450/3 | €12,955 | €13,005 | +€50 | +0.4% |
| Other amounts payable | 47/48 | €418 | €17,250 | +€16,832 | +4,028% |
| Accrued charges and deferred income | 492/3 | - | €1,320 | +€1,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,860 | €18,906 | +€46 | +0.2% |
| Other operating charges | 640/8 | €633 | €860 | +€227 | +35.8% |
| Gross operating margin | 9900 | €84,000 | €86,380 | +€2,381 | +2.8% |
| Operating profit (loss) | 9901 | €64,507 | €66,614 | +€2,107 | +3.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €190 | €1,515 | +€1,325 | +696% |
| Recurring financial charges | 65 | €190 | €1,515 | +€1,325 | +696% |
| Profit (loss) for the period before taxes | 9903 | €64,316 | €65,099 | +€782 | +1.2% |
| Income taxes | 67/77 | €13,252 | €17,860 | +€4,609 | +34.8% |
| Profit (loss) for the period | 9904 | €51,065 | €47,238 | -€3,826 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,065 | €47,238 | -€3,826 | -7.5% |
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 17 October 2026 via checked.be.