CLM GROUP: 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 GROUP
Largest movements
- Receivables within one year +€57,907
up €57,907 (+9.6%), from €602,469 to €660,376
of which Trade receivables: +€29,439
- Cash -€23,943
down €23,943 (-45.2%), from €52,915 to €28,972
mainly Receivables within one year (-€57,907) and Tax, wage and social debts (-€57,453)
- Tangible fixed assets +€19,505
up €19,505 (+315.0%), from €6,192 to €25,698
of which Furniture and vehicles: +€23,559
- Trade debts +€109,985
up €109,985 (+28.7%), from €383,306 to €493,291
of which Bills of exchange payable: +€157,089
- Tax, wage and social debts -€57,453
down €57,453 (-91.0%), from €63,158 to €5,705
of which Remuneration and social security: -€34,885
- Other debts -€12,422
no longer reported in 2025 (was €12,422)
- Turnover -€343,455
down €343,455 (-26.3%), from €1.3m to €961,261
- Purchases and services -€292,277
down €292,277 (-25.0%), from €1.2m to €878,249
- Gross operating margin -€51,178
down €51,178 (-38.1%), from €134,190 to €83,012
- Staff costs -€28,572
down €28,572 (-37.8%), from €75,527 to €46,954
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.
Cash bridge derived
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 | €661,726 | €716,215 | +€54,489 | +8.2% |
| Fixed assets | 21/28 | €6,342 | €25,848 | +€19,505 | +307.6% |
| Tangible fixed assets | 22/27 | €6,192 | €25,698 | +€19,505 | +315.0% |
| Plant, machinery and equipment | 23 | €6,192 | €2,138 | -€4,054 | -65.5% |
| Furniture and vehicles | 24 | €0 | €23,559 | +€23,559 | +78531133.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €655,384 | €690,367 | +€34,984 | +5.3% |
| Amounts receivable within one year | 40/41 | €602,469 | €660,376 | +€57,907 | +9.6% |
| Trade receivables | 40 | €567,440 | €596,879 | +€29,439 | +5.2% |
| Other amounts receivable | 41 | €35,029 | €63,497 | +€28,468 | +81.3% |
| Cash at bank and in hand | 54/58 | €52,915 | €28,972 | -€23,943 | -45.2% |
| Deferred charges and accrued income | 490/1 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €661,726 | €716,215 | +€54,489 | +8.2% |
| Equity | 10/15 | €176,621 | €180,927 | +€4,306 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,161 | €160,467 | +€4,306 | +2.8% |
| Amounts payable | 17/49 | €485,105 | €535,288 | +€50,183 | +10.3% |
| Amounts payable after more than one year | 17 | €12,842 | €17,746 | +€4,903 | +38.2% |
| Financial debts | 170/4 | €12,842 | €17,746 | +€4,903 | +38.2% |
| Amounts payable within one year | 42/48 | €472,263 | €517,543 | +€45,280 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €13,377 | €18,546 | +€5,170 | +38.6% |
| Trade debts | 44 | €383,306 | €493,291 | +€109,985 | +28.7% |
| Suppliers | 440/4 | €201,180 | €154,076 | -€47,104 | -23.4% |
| Bills of exchange payable | 441 | €182,126 | €339,215 | +€157,089 | +86.3% |
| Taxes, remuneration and social security | 45 | €63,158 | €5,705 | -€57,453 | -91.0% |
| Taxes | 450/3 | €26,126 | €3,558 | -€22,568 | -86.4% |
| Remuneration and social security | 454/9 | €37,032 | €2,147 | -€34,885 | -94.2% |
| Other amounts payable | 47/48 | €12,422 | - | -€12,422 | |
| Turnover | 70 | €1,304,716 | €961,261 | -€343,455 | -26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,170,526 | €878,249 | -€292,277 | -25.0% |
| Remuneration, social security and pensions | 62 | €75,527 | €46,954 | -€28,572 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,836 | €4,453 | -€9,383 | -67.8% |
| Other operating charges | 640/8 | €18,199 | €8,818 | -€9,382 | -51.5% |
| Gross operating margin | 9900 | €134,190 | €83,012 | -€51,178 | -38.1% |
| Operating profit (loss) | 9901 | €26,628 | €22,787 | -€3,841 | -14.4% |
| Financial income | 75/76B | €2,407 | €0 | -€2,407 | -100.0% |
| Recurring financial income | 75 | €2,407 | €0 | -€2,407 | -100.0% |
| Non-recurring financial income | 76B | €2,407 | €0 | -€2,407 | -100.0% |
| Financial charges | 65/66B | €11,440 | €14,923 | +€3,482 | +30.4% |
| Recurring financial charges | 65 | €9,033 | €13,613 | +€4,580 | +50.7% |
| Non-recurring financial charges | 66B | €2,407 | €1,310 | -€1,098 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €17,594 | €7,864 | -€9,731 | -55.3% |
| Income taxes | 67/77 | €9,457 | €3,558 | -€5,899 | -62.4% |
| Profit (loss) for the period | 9904 | €8,138 | €4,306 | -€3,832 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,138 | €4,306 | -€3,832 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.