CLM: what changed
Two fiscal 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.
CLM
Largest movements
- Receivables within one year +€100,767
up €100,767 (+70.9%), from €142,194 to €242,961
of which Other amounts receivable: +€83,419
- Financial fixed assets -€60,000
down €60,000 (-38.4%), from €156,427 to €96,427
- Current investments +€8,160
new in 2024: €8,160
- Other debts +€75,970
new in 2024: €75,970
- Reserves -€50,000
down €50,000 (-36.3%), from €137,917 to €87,917
of which Distributable reserves: -€50,000
- Tax, wage and social debts -€14,398
down €14,398 (-76.9%), from €18,731 to €4,333
of which Taxes: -€10,850
- Profit (loss) carried forward +€14,190
up €14,190 (+48.4%), from €29,306 to €43,496
- Trade debts +€13,158
up €13,158 (+335.6%), from €3,921 to €17,079
- Financial charges -€13,820
down €13,820 (-69.0%), from €20,016 to €6,196
- Gross operating margin -€5,345
down €5,345 (-21.5%), from -€24,857 to -€30,202
- Taxes +€4,015
new in 2024: €4,015
- Other operating charges +€2,747
up €2,747 (+330.9%), from €830 to €3,578
- Financial income +€2,650
up €2,650 (+47.9%), from €5,531 to €8,180
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,374 | €348,764 | +€47,390 | +15.7% |
| Fixed assets | 21/28 | €156,427 | €96,427 | -€60,000 | -38.4% |
| Financial fixed assets | 28 | €156,427 | €96,427 | -€60,000 | -38.4% |
| Current assets | 29/58 | €144,947 | €252,337 | +€107,390 | +74.1% |
| Amounts receivable within one year | 40/41 | €142,194 | €242,961 | +€100,767 | +70.9% |
| Trade receivables | 40 | €66,427 | €83,775 | +€17,348 | +26.1% |
| Other amounts receivable | 41 | €75,767 | €159,186 | +€83,419 | +110.1% |
| Current investments | 50/53 | - | €8,160 | +€8,160 | |
| Cash at bank and in hand | 54/58 | €2,753 | €1,216 | -€1,537 | -55.8% |
| Total equity and liabilities | 10/49 | €301,374 | €348,764 | +€47,390 | +15.7% |
| Equity | 10/15 | €228,723 | €192,913 | -€35,810 | -15.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €137,917 | €87,917 | -€50,000 | -36.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €131,767 | €81,767 | -€50,000 | -37.9% |
| Profit (loss) carried forward | 14 | €29,306 | €43,496 | +€14,190 | +48.4% |
| Amounts payable | 17/49 | €72,652 | €155,852 | +€83,200 | +114.5% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,652 | €105,852 | +€83,200 | +367.3% |
| Trade debts | 44 | €3,921 | €17,079 | +€13,158 | +335.6% |
| Suppliers | 440/4 | €3,921 | €17,079 | +€13,158 | +335.6% |
| Advances received on contracts in progress | 46 | - | €8,470 | +€8,470 | |
| Taxes, remuneration and social security | 45 | €18,731 | €4,333 | -€14,398 | -76.9% |
| Taxes | 450/3 | €15,183 | €4,333 | -€10,850 | -71.5% |
| Remuneration and social security | 454/9 | €3,548 | - | -€3,548 | |
| Other amounts payable | 47/48 | - | €75,970 | +€75,970 | |
| Other operating charges | 640/8 | €830 | €3,578 | +€2,747 | +330.9% |
| Gross operating margin | 9900 | -€24,857 | -€30,202 | -€5,345 | -21.5% |
| Operating profit (loss) | 9901 | -€25,687 | -€33,780 | -€8,093 | -31.5% |
| Financial income | 75/76B | €5,531 | €8,180 | +€2,650 | +47.9% |
| Recurring financial income | 75 | €5,531 | €8,180 | +€2,650 | +47.9% |
| Financial charges | 65/66B | €20,016 | €6,196 | -€13,820 | -69.0% |
| Recurring financial charges | 65 | €20,016 | €6,196 | -€13,820 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,173 | -€31,795 | +€8,377 | +20.9% |
| Income taxes | 67/77 | - | €4,015 | +€4,015 | |
| Profit (loss) for the period | 9904 | -€40,173 | -€35,810 | +€4,363 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,173 | -€35,810 | +€4,363 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.