CLM TEAM: 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 TEAM
Largest movements
- Cash +€35,510
up €35,510 (+154.7%), from €22,956 to €58,466
mainly Net result for the year (+€26,201) and Tax, wage and social debts (+€7,894)
- Receivables within one year +€7,725
up €7,725 (+35.8%), from €21,564 to €29,290
- Tangible fixed assets -€4,717
down €4,717 (-35.1%), from €13,422 to €8,705
of which Furniture and vehicles: -€9,555
- Profit (loss) carried forward +€26,201
up €26,201 (+96.2%), from €27,240 to €53,441
- Tax, wage and social debts +€7,894
up €7,894 (+32.8%), from €24,033 to €31,927
of which Taxes: +€7,822
- Debts after one year +€4,300
new in 2025: €4,300
- Current portion of long-term debt +€2,233
new in 2025: €2,233
- Trade debts -€1,390
down €1,390 (-52.4%), from €2,654 to €1,265
- Turnover -€282,341
no longer reported in 2025 (was €282,341)
- Purchases and services -€233,309
no longer reported in 2025 (was €233,309)
- Gross operating margin -€12,365
down €12,365 (-25.2%), from €49,032 to €36,667
- Depreciation -€8,625
down €8,625 (-87.8%), from €9,819 to €1,194
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 | €57,942 | €97,387 | +€39,445 | +68.1% |
| Fixed assets | 21/28 | €13,422 | €8,705 | -€4,717 | -35.1% |
| Tangible fixed assets | 22/27 | €13,422 | €8,705 | -€4,717 | -35.1% |
| Plant, machinery and equipment | 23 | €1,922 | €6,760 | +€4,839 | +251.8% |
| Furniture and vehicles | 24 | €11,500 | €1,945 | -€9,555 | -83.1% |
| Current assets | 29/58 | €44,520 | €88,682 | +€44,162 | +99.2% |
| Amounts receivable within one year | 40/41 | €21,564 | €29,290 | +€7,725 | +35.8% |
| Trade receivables | 40 | €21,564 | €29,290 | +€7,725 | +35.8% |
| Cash at bank and in hand | 54/58 | €22,956 | €58,466 | +€35,510 | +154.7% |
| Deferred charges and accrued income | 490/1 | - | €927 | +€927 | |
| Total equity and liabilities | 10/49 | €57,942 | €97,387 | +€39,445 | +68.1% |
| Equity | 10/15 | €29,240 | €55,441 | +€26,201 | +89.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,240 | €53,441 | +€26,201 | +96.2% |
| Amounts payable | 17/49 | €28,702 | €41,946 | +€13,244 | +46.1% |
| Amounts payable after more than one year | 17 | - | €4,300 | +€4,300 | |
| Financial debts | 170/4 | - | €4,300 | +€4,300 | |
| Amounts payable within one year | 42/48 | €28,702 | €37,646 | +€8,944 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,233 | +€2,233 | |
| Trade debts | 44 | €2,654 | €1,265 | -€1,390 | -52.4% |
| Suppliers | 440/4 | €2,654 | €1,265 | -€1,390 | -52.4% |
| Taxes, remuneration and social security | 45 | €24,033 | €31,927 | +€7,894 | +32.8% |
| Taxes | 450/3 | €17,456 | €25,278 | +€7,822 | +44.8% |
| Remuneration and social security | 454/9 | €6,576 | €6,649 | +€72 | +1.1% |
| Other amounts payable | 47/48 | €2,014 | €2,221 | +€207 | +10.3% |
| Turnover | 70 | €282,341 | - | -€282,341 | |
| Goods, raw materials, services and sundry goods | 60/61 | €233,309 | - | -€233,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,819 | €1,194 | -€8,625 | -87.8% |
| Other operating charges | 640/8 | €1,538 | €549 | -€990 | -64.3% |
| Gross operating margin | 9900 | €49,032 | €36,667 | -€12,365 | -25.2% |
| Operating profit (loss) | 9901 | €37,675 | €34,924 | -€2,750 | -7.3% |
| Financial income | 75/76B | €18 | €40 | +€22 | +122.4% |
| Recurring financial income | 75 | €18 | €40 | +€22 | +122.4% |
| Financial charges | 65/66B | €310 | €521 | +€211 | +67.9% |
| Recurring financial charges | 65 | €310 | €521 | +€211 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €37,383 | €34,443 | -€2,939 | -7.9% |
| Income taxes | 67/77 | €10,142 | €8,243 | -€1,900 | -18.7% |
| Profit (loss) for the period | 9904 | €27,240 | €26,201 | -€1,040 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,240 | €26,201 | -€1,040 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.