CLM ASSURANCES: 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.
CLM ASSURANCES
Largest movements
- Receivables within one year -€128,011
down €128,011 (-80.7%), from €158,553 to €30,542
of which Trade receivables: -€125,767
- Financial fixed assets +€57,578
up €57,578 (+5.0%), from €1.2m to €1.2m
- Intangible fixed assets -€53,633
down €53,633 (-7.7%), from €695,321 to €641,688
- Tangible fixed assets +€25,499
up €25,499 (+126%), from €20,183 to €45,682
of which Furniture and vehicles: +€20,610
- Other debts -€108,743
down €108,743 (-14.4%), from €755,608 to €646,865
- Current portion of long-term debt -€76,387
down €76,387 (-81.8%), from €93,351 to €16,964
- Debts after one year +€44,707
up €44,707 (+13.0%), from €345,000 to €389,707
- Reserves +€31,440
up €31,440 (+4.2%), from €756,568 to €788,008
of which Distributable reserves: +€31,440
- Gross operating margin +€81,111
up €81,111 (+44.4%), from €182,847 to €263,958
- Staff costs +€70,305
up €70,305 (+172%), from €40,976 to €111,281
- Depreciation +€42,422
up €42,422 (+106%), from €39,893 to €82,316
- Other operating charges -€7,020
down €7,020 (-69.6%), from €10,085 to €3,065
- Taxes +€6,210
up €6,210 (+18.4%), from €33,756 to €39,966
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 | €2,065,854 | €1,958,512 | -€107,342 | -5.2% |
| Fixed assets | 21/28 | €1,865,678 | €1,895,122 | +€29,444 | +1.6% |
| Intangible fixed assets | 21 | €695,321 | €641,688 | -€53,633 | -7.7% |
| Tangible fixed assets | 22/27 | €20,183 | €45,682 | +€25,499 | +126% |
| Furniture and vehicles | 24 | €2,986 | €23,596 | +€20,610 | +690% |
| Other tangible fixed assets | 26 | €17,197 | €22,086 | +€4,889 | +28.4% |
| Financial fixed assets | 28 | €1,150,174 | €1,207,753 | +€57,578 | +5.0% |
| Current assets | 29/58 | €200,176 | €63,390 | -€136,786 | -68.3% |
| Amounts receivable within one year | 40/41 | €158,553 | €30,542 | -€128,011 | -80.7% |
| Trade receivables | 40 | €156,309 | €30,542 | -€125,767 | -80.5% |
| Other amounts receivable | 41 | €2,244 | - | -€2,244 | |
| Cash at bank and in hand | 54/58 | €36,122 | €25,517 | -€10,605 | -29.4% |
| Deferred charges and accrued income | 490/1 | €5,502 | €7,331 | +€1,829 | +33.3% |
| Total equity and liabilities | 10/49 | €2,065,854 | €1,958,512 | -€107,342 | -5.2% |
| Equity | 10/15 | €783,753 | €807,194 | +€23,441 | +3.0% |
| Contributions | 10/11 | €18,617 | €18,617 | = | 0.0% |
| Reserves | 13 | €756,568 | €788,008 | +€31,440 | +4.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €136,709 | €136,709 | = | 0.0% |
| Distributable reserves | 133 | €618,000 | €649,440 | +€31,440 | +5.1% |
| Profit (loss) carried forward | 14 | €8,568 | €569 | -€7,999 | -93.4% |
| Provisions and deferred taxes | 16 | €38,500 | €38,500 | = | 0.0% |
| Deferred taxes | 168 | €38,500 | €38,500 | = | 0.0% |
| Amounts payable | 17/49 | €1,243,601 | €1,112,818 | -€130,783 | -10.5% |
| Amounts payable after more than one year | 17 | €345,000 | €389,707 | +€44,707 | +13.0% |
| Financial debts | 170/4 | €345,000 | €389,707 | +€44,707 | +13.0% |
| Amounts payable within one year | 42/48 | €898,052 | €722,437 | -€175,615 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €93,351 | €16,964 | -€76,387 | -81.8% |
| Financial debts | 43 | €18,588 | €18,507 | -€80 | -0.4% |
| Credit institutions | 430/8 | €18,588 | €18,507 | -€80 | -0.4% |
| Trade debts | 44 | €11,235 | €25,915 | +€14,679 | +131% |
| Suppliers | 440/4 | €11,235 | €25,915 | +€14,679 | +131% |
| Taxes, remuneration and social security | 45 | €19,270 | €14,186 | -€5,083 | -26.4% |
| Taxes | 450/3 | €13,894 | €4,548 | -€9,346 | -67.3% |
| Remuneration and social security | 454/9 | €5,375 | €9,638 | +€4,263 | +79.3% |
| Other amounts payable | 47/48 | €755,608 | €646,865 | -€108,743 | -14.4% |
| Accrued charges and deferred income | 492/3 | €549 | €675 | +€125 | +22.8% |
| Remuneration, social security and pensions | 62 | €40,976 | €111,281 | +€70,305 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,893 | €82,316 | +€42,422 | +106% |
| Other operating charges | 640/8 | €10,085 | €3,065 | -€7,020 | -69.6% |
| Gross operating margin | 9900 | €182,847 | €263,958 | +€81,111 | +44.4% |
| Operating profit (loss) | 9901 | €91,892 | €67,296 | -€24,596 | -26.8% |
| Financial income | 75/76B | €4,618 | €6 | -€4,612 | -99.9% |
| Recurring financial income | 75 | €4,618 | €6 | -€4,612 | -99.9% |
| Financial charges | 65/66B | €6,626 | €3,895 | -€2,731 | -41.2% |
| Recurring financial charges | 65 | €6,626 | €3,895 | -€2,731 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €89,884 | €63,407 | -€26,477 | -29.5% |
| Income taxes | 67/77 | €33,756 | €39,966 | +€6,210 | +18.4% |
| Profit (loss) for the period | 9904 | €56,128 | €23,441 | -€32,687 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,128 | €23,441 | -€32,687 | -58.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.