Clippeleyr Sam: 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.
Clippeleyr Sam
Largest movements
- Cash -€16,008
down €16,008 (-69.9%), from €22,907 to €6,899
mainly Debts after one year (-€14,899) and Tax, wage and social debts (-€14,260)
- Tangible fixed assets -€13,940
down €13,940 (-26.3%), from €52,924 to €38,984
of which Furniture and vehicles: -€10,483
- Deferred charges and accrued income +€2,228
up €2,228 (+71.6%), from €3,113 to €5,341
- Receivables within one year +€1,620
up €1,620 (+2.7%), from €60,859 to €62,479
of which Other amounts receivable: +€4,498
- Debts after one year -€14,899
down €14,899 (-48.0%), from €31,011 to €16,112
- Tax, wage and social debts -€14,260
down €14,260 (-87.0%), from €16,398 to €2,137
of which Taxes: -€14,260
- Reserves +€6,647
up €6,647 (+14.0%), from €47,585 to €54,233
- Trade debts -€3,647
down €3,647 (-14.7%), from €24,744 to €21,097
- Gross operating margin -€7,680
down €7,680 (-23.6%), from €32,595 to €24,914
- Depreciation -€2,411
down €2,411 (-14.7%), from €16,350 to €13,940
- Financial charges -€1,243
down €1,243 (-36.5%), from €3,401 to €2,159
- Taxes -€751
down €751 (-23.1%), from €3,244 to €2,493
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 | €139,803 | €113,704 | -€26,099 | -18.7% |
| Fixed assets | 21/28 | €52,924 | €38,984 | -€13,940 | -26.3% |
| Tangible fixed assets | 22/27 | €52,924 | €38,984 | -€13,940 | -26.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €23,128 | €19,671 | -€3,457 | -14.9% |
| Furniture and vehicles | 24 | €29,796 | €19,313 | -€10,483 | -35.2% |
| Current assets | 29/58 | €86,879 | €74,720 | -€12,159 | -14.0% |
| Amounts receivable within one year | 40/41 | €60,859 | €62,479 | +€1,620 | +2.7% |
| Trade receivables | 40 | €17,575 | €14,698 | -€2,878 | -16.4% |
| Other amounts receivable | 41 | €43,284 | €47,781 | +€4,498 | +10.4% |
| Cash at bank and in hand | 54/58 | €22,907 | €6,899 | -€16,008 | -69.9% |
| Deferred charges and accrued income | 490/1 | €3,113 | €5,341 | +€2,228 | +71.6% |
| Total equity and liabilities | 10/49 | €139,803 | €113,704 | -€26,099 | -18.7% |
| Equity | 10/15 | €52,585 | €59,233 | +€6,647 | +12.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,585 | €54,233 | +€6,647 | +14.0% |
| Distributable reserves | 133 | €47,585 | €54,233 | +€6,647 | +14.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,218 | €54,471 | -€32,746 | -37.5% |
| Amounts payable after more than one year | 17 | €31,011 | €16,112 | -€14,899 | -48.0% |
| Financial debts | 170/4 | €31,011 | €16,112 | -€14,899 | -48.0% |
| Amounts payable within one year | 42/48 | €56,206 | €38,134 | -€18,072 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €14,206 | €14,899 | +€694 | +4.9% |
| Trade debts | 44 | €24,744 | €21,097 | -€3,647 | -14.7% |
| Suppliers | 440/4 | €24,744 | €21,097 | -€3,647 | -14.7% |
| Taxes, remuneration and social security | 45 | €16,398 | €2,137 | -€14,260 | -87.0% |
| Taxes | 450/3 | €16,398 | €2,137 | -€14,260 | -87.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,350 | €13,940 | -€2,411 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €150 | €0 | -€150 | -100% |
| Other operating charges | 640/8 | €1,216 | €1,111 | -€105 | -8.6% |
| Gross operating margin | 9900 | €32,595 | €24,914 | -€7,680 | -23.6% |
| Operating profit (loss) | 9901 | €14,879 | €9,864 | -€5,015 | -33.7% |
| Financial income | 75/76B | €2,525 | €2,335 | -€190 | -7.5% |
| Recurring financial income | 75 | €2,525 | €2,335 | -€190 | -7.5% |
| Financial charges | 65/66B | €3,401 | €2,159 | -€1,243 | -36.5% |
| Recurring financial charges | 65 | €3,401 | €2,159 | -€1,243 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €14,002 | €10,041 | -€3,961 | -28.3% |
| Income taxes | 67/77 | €3,244 | €2,493 | -€751 | -23.1% |
| Profit (loss) for the period | 9904 | €10,758 | €7,547 | -€3,211 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,758 | €7,547 | -€3,211 | -29.8% |
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 19 October 2026 via checked.be.